RATING AND LOCAL TAXATION.*—A " rate " is popularly, as well as technically, understood as referring to a "local" tax as distinguished from an "imperial' tax, the different terms "rate" and "tax" otherwise meaning the same thing. A rate, or tax, has been defined as" an obligatory contribution by persons in respect of, or incidental to something which they possess or something which they do." And also, " Rates are imposts which are levied by local authorities on persons occupying property situated within the area of the local authority for the payment of expenses incurred on services locally administered. They are levied at a given rate in the pound on the annual value of the property liable to be assessed." In this article the term "rate" is always used in the signification of a rate or tax levied by a local authority, such as a county council, the object of the levy being to exact contributions from a special class of persons known as " ra tepayers," within the jurisdiction of the authority, for the payment of certain expenses incurred by such authority. The power of a local authority to levy rates, ancl the mode in which it may exercise that power, are always strictly limited and defined by the law. A county council, for example, has power to levy rates only in respect of objects or services which are very different, for the most part, from those in respect of which a poor-law authority makes its levy ; and the persons liable to contribute—the ratepayers—are generally only those who occupy- real property within the district of the authority.
The taxation raised by local authorities has for a very long time consisted principally of rates, but at former times other local imposts were not uncommon. There were special duties such as those formerly levied in London on coal and wine ; there were turnpike tolls throughout the whole country until 1864, after which they gradually disappeared. At the present time, however, the local dues that still exist are almost wholly harbour dues, market rents, and the like ; and these dues, which are exacted for services rendered or facilities afforded, and which more closely resemble payments maae for specific services like supply of water, gas, electric light, and tramways (where such services are controlled by the local authorities), hardly answer to the description of "taxation."—(Report
Ser E. Hamilton and Sir G. Murray, additional to that of the Royal Commisszon on Local Taxation.) Local principal local rates levied in England and Wales under the general law are the poor rate, the highway rate, the general district rate in urban districts, rates for special expenses in rural districts, the lighting rate under a lighting Act of 1833, and, in the county of London, the general rate, the sewers rate, and the lighting rate. The poor rate, as a rule, includes the county rate, borough rate, watch rate, and rate for the general expenses of rural district councils.
Though much has been done of late years, write Sir E. Hamilton and Sir G. Murray, to reduce to some order the local government system of the country, yet, owing to the piece-meal fashion in which parliament has found it necessary to legislate for local affairs, the skein is by no means disentangled, and is still not easy to unravel. We continue to have a superabundance of local authorities. There are county councils, district councils, town councils, and parish councils ; there are boards of guardians, and [until lately] school boards. The urban rate payer, according to the size and character of the town in which he resides, is locally governed by a board of guardians and by a borough or urban district council, with or without a county council as an additional authority, and with or without [until lately] a school board. The rural ratepayer may have to pay rates for the imposition of which no less than five independent authorities may be responsible ; for, the responsibility may rest with the county council, with the rural district council, with the board of guardians, with [until lately] the school board, and with the parish council.