The Economy of Local Rates 193 
all rales and a general approval of the present system 
are quite compatible with doubts whether the best 
results are obtainable from the plan of a flat rate on 
all kinds of immovable property. As a matter of fact, 
the present system already includes some important 
differentiations in favour of agricultural land, railway 
lines (not stations) and canals. These differentiations, 
and the possibility of the introduction of others, have 
received as yet very little consideration at the hands 
of competent and impartial persons, or even of incom- 
patent and bigoted controversialists, so that it would 
be rash to pronounce any very positive judgment on 
them at present, but some suggestions may be 
hazarded. 
Our object should be to harmonise, so far as possible, 
the interests of different kinds of ratepayers, so as 
to make the separate interest of each kind promote 
the joint interest of the whole. This end will be 
secured completely only if contribution to expenditure 
is exactly proportionate to benefit received from the 
expenditure. Perfection being impossible, we must 
not expect exact correspondence under any system, 
but approximation is possible. The differentiation 
under the Lighting and Watching Act, 1833, as we 
have said, was introduced under the influence of the 
idea that agricultural land did not require lighting 
and watching as much as houses and buildings of all 
kinds do. The differentiation in favour of agricultural 
land, railway lines and canals under the Public 
Health Act, 1848, was inspired by the idea that these 
properties did not require the paraphernalia which 
could be provided under that Act so much as buildings 
do. It seems, however, obviously undesirable to 
[Ng