174 History of Local Rates 
material good of mankind must also be “ right ” join- 
ing together to undermine the notions of equity which 
we received from our predecessors. We can see how 
difficult it is to keep the two things apart when we 
notice how continually a discussion about what is 
equitable in taxation drifts into a discussion of what 
is economical. 
The very existence of local taxation is due to 
economic considerations. Of course the actual sub- 
division of modern countries into local government 
areas with separate exchequers and separate levels of 
taxation is largely due to historical reasons, many of 
which can scarcely be said to have been economic. The 
boundary, for example, between Kent and Sussex was 
presumably settled soon after the English invasion of 
Britain by circumstances connected with that invasion 
which it would be difficult to class as economic. But 
these ancient areas, so far as they have been preserved, 
have been preserved on account of economic considera- 
tions, and have mostly been more or less altered in 
order to make them more suitable to modern economic 
conditions. And most of the more important areas of 
local taxation at the present time have been delibe- 
rately created in order to secure good government, 
especially in economic and semi-economic matters. 
It is clearly necessary, for many economic reasons, that 
territories as large as those of most modern nations 
should be sub-divided into smaller districts, each with 
a subordinate government of its own. Some consider- 
able measure of autonomy is absolutely necessary. The 
council of a small English borough finds difficulty 
enough in reconciling or disregarding the demands of 
different parts of its area for road repairs, lighting,