The Economy of Local Rates 201
services required, calculate the cost of that amount at
the average of the whole country, and then give to
each rateable area a grant equal to the difference
between the cost as calculated and the produce of some
given rate in the pound. Thus, for example, if the
standard rate chosen was 1s. in the f£, and the cost
calculated for the district of X. was £19,000, while the
produce of a 18. rate was only £10,000, the grant
would be £9,000; in the district of Y., where the cost
calculated was £20,000, and the produce of a Is. rate
was £18,000, the grant would be £2,00q. In every
case the standard rate plus the grant would produce
the calculated cost. The locality would bear all
excesses of the actual over the calculated cost, and
profit by any amount by which the actual fell short
of the calculated cost; so that if the actual cost in 'X.
was £18,000, the rate levied there would be 11d., and
if the cost in Y. were £21,500, the rate levied there
would be 1s. 1d.
It is true that the district with much rateable pro-
perty would be able to exceed the ideal sum easier
than the district with little, and that the gain made by
keeping below the calculated cost would appear more
worth having to the district with little rateable pro-
perty than to the other; but this does not seem very
important.
The real difficulty lies in the ascertainment of the
amount of service required. To ascertain it by
particular inquiry in each district is obviously im-
practicable for many reasons. Unless some general
rule, based on definite and known facts, can be devised,
the plan must be rejected. Now in regard to elemen-
tary education it does not appear to be very difficult