Full text: The history of local rates in England in relation to the proper distribution of the burden of taxation

200 Hustory of Local Rates 
scale of grants determined only by the rates levied, on 
the model of the Necessitous School Districts Grant. 
Such a scale might, for example, be: Nothing 
towards expense which would be covered by an 8d. 
rate; one-quarter of additional expense up to the 
produce of a Is. rate; one-half of further expense up 
to the produce of a Is. 4d. rate ; and three-quarters of 
still further expense over and above that amount. 
Thus an area in which the expense without assistance 
would amount to 11d. in the £ would have its actual 
rate reduced by one-quarter of 3d., so that its actual 
rate would be 10%d.; an area in which: the expense 
would without assistance bring out a rate of 1s. 3d. 
would receive a grant equal to one-quarter of 4d. and 
one-half of 3d., in all 21d., so that the actual rate 
would be 1s. o4d.; an area in which the expense 
would bring out a rate of 2s. would get one-quarter 
of 4d., one-half of 4d., and three-quarters of 8d., in 
all od., so that the actual rate required would be 1s. 3d. 
At first sight this plan seems open to the objection 
which I have just urged against Lord Balfour of 
Burleigh’s second grant, that it enables the locality to 
buy things for less than they cost. There is this 
important difference, however, that Lord Balfour of 
Burleigh’s second grant cheapens all the expenditure 
over and above a certain sum per head of population, 
whereas my grant only cheapens all the expenditure 
above a certain rate in the pound. Lord Balfour of 
Burleigh’s second grant consequently makes it easier 
for all localities to spend in excess of 3s. 6d. per head, 
whether they are already pinched by high rates or not. 
My grant, on the othet hand, only cheapens the 
expenditure when the spenders are already feeling the
	        
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