26 /. E. Le Rossignol and IV. D. Stewart 



high rents. Also, the proposed Government Valuation of Land 

 Act, passed on October 17, 1896, promised to give the local bodies 

 a basis for taxation without expense to them. For all of these 

 reasons, but largely through the activity of a few "single-taxers," 

 the Rating on Unimproved Value Act, of August 13, 1896, was 

 passed, giving the local bodies a third option in regard to the basis 

 on which rates might be levied. The bill was first introduced as 

 part of the General Rating Bill in 1893, and then as a separate bill 

 in 1894, 1895, and 1896, in which last mentioned year it was finally 

 passed. In every case the Upper Chamber was responsible for its 

 rejection. One of the most interesting points in the debates was 

 the strong country element among the advocates of the bill. It 

 might have been thought that, if the measure was to be regarded 

 as a step towards single tax, it would have excited unbounded 

 hostility from the rural constituencies. On the contrary, many 

 of the best speeches in support of the bill came from rural repre- 

 sentatives, and some of the best in opposition to it came from the 

 city and borough members. Several speakers who championed 

 the bill strongly disavowed any leanings towards what one of 

 them called "that infamous proposal, the single tax." Needless 

 to say, the bill was heartily supported by the few single-taxers in 

 Parliament. Mr. O'Regan enthusiastically declared that "even 

 Henry George himself could not have drafted a more logical bill 

 than this." A good deal of reliance was placed on the fact that 

 a similar act had been passed in Queensland in 1890. Indeed, one 

 industrious historian unearthed the interesting discovery that 

 under an old provincial ordinance in Taranaki in 1858 rating on 

 unimproved values had there been in operation for many years. 

 The ordinance stated that "within the town district an uniform 

 rate per cent to be assessed on the value of all lands within the 

 district, exclusive of all buildings, erections, and improvements 

 whatsoever, shall in every case be imposed, such value to be as- 

 certained as hereinafter provided." This ordinance was in oper- 

 ation for many years before Henry George became an influence 

 in the colony. Since this form of taxation is a partial application 

 of the principles -of Henry George, it is of more than local interest 

 and deserves more than passing notice. 



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