Royal Commission on Agriculture. 
511 
Consolidated Fund, or by a rate or taxes equitably adjusted 
according to means and substance ; in other words, upon the 
personal as well as the real property of counties or of areas 
wider than existing unions : " indoor poor " being deemed to 
include all lunatics, to whom the present subvention extends, 
and all children in district schools or boarded out under any 
order of the Local Government Board. 
2nd. That a certain proportion of the local taxes should be 
assigned to the local authority in aid of local expenditure. 
To the transfer of the maintenance of the poor from local rates 
to imperial taxation, two objections, each of great weight, are 
usually urged. 
It is said that such a change in the incidence of the rate would 
increase centralisation, weakening local interest in local ad- 
ministration ; and that it would also lead to great extravagance. 
In respect to the transfer of the cost of outdoor relief from 
local rating to general taxation, these objections are, no doubt, 
well founded. They do not, however, apply to the transfer of 
the cost of indoor relief. There is no reason to apprehend that 
the central authority would have occasion to exercise more con- 
trol than they do at present, or that guardians would take less 
interest in the management of workhouses. 
Upon the other hand, it is urged that the change which we 
suggest would offer the strongest inducement to guardians to 
substitute indoor for outdoor relief, and thus effect, together 
with a great reduction of expenditure, a vast improvement in the 
administration of the Poor Law. 
Rates. 
Whatever change may be made in the incidence of local 
taxation, we are of opinion that, without disturbing existing 
contracts of tenancy, all rates should in future be borne equally 
by owners and occupiers. 
Agricultural Labour. 
The difficulties of farmers during the last few years have 
been greatly aggravated by the condition of agricultural labour. 
Owing to a variety of causes, labour has been more costly and 
less efficient, so that the average labour-bill of an arable farm 
is at least 25 per cent, higher at the present time than it was 
some twenty years ago. This condition of things is undoubtedly 
attended with serious embarrassment to the agricultural interest. 
So far as the high price of agricultural labour results from 
the competition of other industries, it must be accepted, just as 
