The Rating of Land Values; Notes Upon the Proposals to Levy Rates in Respect of Site Values

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Sargant thought that it would be impossible to Sargant, make equitable allowances in the case of existing con- ^^'^ ''^°' tracts, and that Mr. Moulton's suggestions seemed too vague for practical application.
He says generally of schemes like Mr. Moulton's that Sargant, "they wouiu rate owners of fixed rents in respect of an taryPaperC expenditure, the benefit of which accrues primarily to the 9528 of 1899, owners of marginal rents, or, in other words, to the persons having the right to the act
...ual beneficial occupation and enjoyment of the property rated. They would, in fact, rate the wrong man." Sir Robert Giffen says that " an occupier could not be Giffen, Par- empowered to deduct the whole or portion of a rate he pa^eTc.'^ has hitherto paid under agreement or custom from the 9528 of 1899, owner without injustice. Contracts must in all cases be sidgwick, kept. If it is thought desirable for any reason to make '**''■ P- ^°^' such an arrangement regarding rates, the only equitable method of carrying it out as regards existing rates would be to add the amount of the deduction in the first instance to the rent." XI.

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