Local Government State Aid An Essay On the Effect On Local Administration F
Local Government State Aid An Essay On the Effect On Local Administration F
Ties20of20the20proceeds20of20certain20imperi
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Few objections of any weight can be found to the adoption of some like system with respect to rates. Against increasing the rate per pound for high rents little can be said ; and much can be said in its favour. A portion of such a rate becomes a tax on social distinction, and such a tax, as the Duke of Devonshire has pointed out, blesses, or at any rate satisfies, both him that gives and him that receives. The grading of rates is desirable, provided certain cautions are observed. Some arise fro...m the facts of the shifting of rates. These we had better examine at once. Imagine the rate in the £ steadily increas- ing with the rent. Where and how would the in- creased rates fall ? The answer depends upon the variants underlying differences in rents. They are two. Firstly, variations in the value of the site, secondly, variations in the value of the buildings. Now, in so far as the variations in gross rents are due to the former cause, the degressive part of the rate will tend to fall on the ground owner ; but, in the degree in which they are due to the size and quality of the building, the degressive burden will tend to come on to the occupiers.
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