INCIDENCE OF RATES AND TAXES 141 



But in the course of history, and especially 

 in recent years, whilst the total burden of 

 rates has increased, the proportion of onerous 

 rates has also increased. That is to say, 

 agriculture has more to bear, and in 

 proportion, gets less in return. 



It is true that in towns and cities the 

 rates have increased to a still greater extent, 

 but then there also the benefits conferred 

 have been greater. A large part is payment 

 for services rendered. Again, on the whole, 

 the towns and cities have been increasing 

 in wealth and population, and in the power 

 to bear additional burdens. There are, no 

 doubt, exceptions, and no doubt also there 

 has been a good deal of extravagance and 

 waste, and there are inequalities in the 

 burdens for national purposes as between 

 different urban localities. But taking a 

 broad survey of the last fifty years in parti- 

 cular, town industries have prospered, whilst 



