The History of Local Rates in England in Relation to the Proper Distribution of

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Simply because it happens to retain the term " tax " in its title, and because its proceeds go to the national exchequer, the land-tax is not usually reckoned as a local rate. But as it is a sum determined beforehand, and levied at different rates in different localities, it has the essential features of a rate and a local rate, and no comparison of the rates of two parishes is complete which omits it from con- sideration. Though it is usually said to have been established after the Revolution,... the true origin of the land-tax is to be found in the somewhat rough-and-ready method of raising money adopted by the Long Par- liament. Requisitions for particular sums of money were at first laid upon those counties which were sub- ject to the power of the Parliament. The requisitions 1 Report on Sewers, 1823 (see above, p. 113, note 2), p. 39. A London Government Act, 1899, s - I2 Assimilation of other Hates 1 1 5 were gradually extended all over the country, and when reduced to a comparatively orderly system the procedure was as follows : The county commissioners named in the act imposing the assessment appointed two assessors in each parish or place usually rated by itself.

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