The Rationale of Rates a Defence of the System of Annual Taxation in Proportion
The Rationale of Rates a Defence of the System of Annual Taxation in Proportion
Adam D Macbeth
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However, a report had to be produced, for 27, 773 questions had been put and answered. p. 2. The Final Report (England and Wales) accordingly proceeds to describe the rating system. It is said to be very simple, in so far as all rates are levied in respect of immovable property and generally from occupiers of such property in proportion to the net annual value. After some remarks on the methods of arriving at net annual value, the various local public services upon which the rates are spent are... enumerated, and the exceptions to rating on net p. 5. Annual value are mentioned, the principal exception being agricultural land, which is rated on a pro- portion only of its annual value. The report then sketches the history of contributions to the cost of p. 6. Local services by parliamentary grants from funds raised by national or imperial taxation, and the p. 7. Change (made in 1888) from grants of specified 1 The Final Report (England and Wales) is referred to on the margin as E. & W. , and the Final Report (Scotland) as 8.
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