Urban Rating: Being An Inquiry Into the Incidence of Local Taxation in Towns ...

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Urban Rating: Being An Inquiry Into the Incidence of Local Taxation in Towns ...
Charles Henry Sargant
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Though all of them are claimed to be of some importance, the fact that many of them are merely replies to other arguments which have been urged in favour of a change prevents their presenting anything like a systematic exposition of the subject.
1. The incidence of rates between occupier and building-owner is in no way affected by the tenure of the house.
2. In the majority of cases rates are already paid directly by building-owners and not by occupiers, and this is particularly the case with t
...he poorer occupiers.
3. This system of collecting from the owners in most cases is due to general convenience, which, and not the interest of any class, regu- lates the present system of rating.
4. General convenience prescribes that either the building-owner or the occupier should be troubled with rates, not both. If on grounds of citizenship the owner should be troubled where he is now free, the occupier should also on the like grounds be troubled where he is now free.
5. The short terms on which occupiers hold, the facilities for changing, and the competition with flats, &c, where the building-owners pay the rates, prevent increases in rates being thrown on occupiers in towns.


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