196 History of Local Kates 
is concerned, but charging the owner a special rate on 
excess capital value, wherever the capital value is 
more than can be accounted for simply by the actual 
annual value of the moment. Ior example, if 3% per 
cent. is regarded as the standard and some particular 
agricultural land with an annual value of £35 has a 
capital value of £3,000 instead of the normal 41,000, 
the owner might be asked to pay-a special rate on the 
difference between 3% per cent. on this capital value 
and the £35 actually brought in (on which the occupier 
would continue to pay with the usual rebate).! 
It is at least open to question whether it would not 
be desirable to introduce an entirely new differentiation 
against dwelling-houses of the higher values. Those 
who live in such houses often grumble a good deal 
against rates, but, as a matter of fact, they are 
generally desirous of high expenditure on good roads 
and other amenities, and it seems highly probable 
that if they had their way a good deal more would be 
spent than is spent. . Their incomes are larger in pro- 
portion to their house-rent than those of the poorer 
classes, and they can therefore afford these amenities 
better, and it would be economical and harmonise 
interests if they paid for them in a proportion higher 
than the difference of rent. It would be easy enough 
bo introduce a scale of additions to rateable value of 
houses, and if it were thought undesirable to increase 
the burden of householders, the national house-duty 
might be removed at the same time.2 
1 The introduction of this plan would, of course, be accompanied 
by the disappearance of the clumsy Undeveloped-Land Tax impesed 
by the Finance Act of 1909-10. 
2 It is sometimes said that the allowances to owners compounding 
for rates are so liberal that they amount to a differentiation in favour