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

Cover Urban Rating Being An Inquiry Into the Incidence of Local Taxation in Towns Wi
Urban Rating Being An Inquiry Into the Incidence of Local Taxation in Towns Wi
Charles Henry Sargant
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" The terms of the latter reference to the Committee indicate the nature of the change demanded by those on whose initiative the reference "was made, bat no report has yet been made by the Committee on this branch of the inquiry before them. Those witnesses who have hitherto given evidence before the Committee in favour of a change have as a rule demanded in general terms that the whole or some part of local taxation shall be thrown on the landowners in relief of the occupiers, and that with re...gard both to existing contracts (which are to this extent to be set aside) and to future contracts; and have justified this demand on three main grounds, * It is necessary to set out these proposals as to existing contracts at full lengtli, because all notice of them is often omitted in treatises on the subject. For instance, in the part of the pamphlet by Mr. Moulton mentioned later on, which deals with the questioii whether landowners have had warning of the proposed changes, he states that this Committee " reported in favour of the occupier being ' entitled to deduct a portion of his rates from his rent, " without any mLintion of the " cijuitable arrangements as regards existing contracts.

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