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