STAGE-GARMIAGE.
To these parliamentary taxes may be added the following local assessments in England and Wales : The rates levied fur local management could not be ascertained, but including poors-rates in Scotland and Ireland, in the grand jury pre eentments in the latter country, the whole is estimated in a return, avowedly imperfect, laid before parliament, at 15,171,6461. in 1860.
The tithes of Great Britain and Ireland are said to amount to 4,000,000/.
There was published under the direction of the Poor-Law Com missioners in 1846, a valuable work entitled `The Local Taxes of the United Kingdom, containing a Digest of the Law with a Summary of statistical Information concerning the Several Local Taxes in England, Scotland, and Ireland.' England includes England and Wales. It is remarked in the Introduction that " these Local Taxes are of two kinds : the rates raised in defined districts ; and the tolls, dues, and fees paid for particular services or on certain occasions. But those rates only will be here noticed, which are authorised by general statutes or the common law ; excluding such as derive their origin from special or local Acta." The rates are divided into three classes. 1. Rates of independent districts, on the basis of the poor-rate. II. Rates of independent districts, not on the basis of the poor-rate. III. Rates of aggregate districts, on the basis of the poor-rate. No. I. comprehends -1, The Poor Rate. 2, The Workhouse Building Rate. 3, The Survey and Valuation Rate. 4, The Jail Fees' Rate. 5, The Con stables Rate. 6, The Highway Rates (three). 7, The Lighting and Watching Rate. 8, The Militia Rate. No. II. comprehends-I, The Church Rates (three). 2, The Sewer Bate, 3, The General Sewers' Tax. 4, The Drainage and Inclosure Rates. 5, Tho Inclosure Rate. 6, The Regulated Pasture Rate. No. III. comprehends-Counties. 1, The County Rate. 2, The Police Rate, 3, The Shire Hall Rate. 4, The Lunatlo Asylum Rate. 5, The Burial Itate.-/Turidrcds. 6, The Hundred Rata-Biroagh.t. 7, The Borough Rate. 8, The Watch Rate. 9, The Jail Rate. 10, The Prisoners Rates. 11, The Lunatic, Asylum Rate. 12, The Museum Itate.-Ceitaiks end Boroughs. 13, The District Prison Rates.
The Local Taxes in Scotland are distributed by Mr. Burton under
the following heeds:- 1. Administration of Justice, which includes Criminal Proseeutioue, Court Rooms and County Buildings, Rural Police, Town Police. Prisons. 11. Internal Transit, which includes Commutation ]toads, Turnpike Roads, Highland Roads and Bridges. III. Navigation. IV. Civic Economy, which includes Direct Municipal Taxes, Petty Customs, Miscellaneous Burdens. V. Relief of the Poor. VI. The Church and Education, which includes The Church of Scotland Education. VII. Miscellaneous Taxes.
Mr. Burton observes "that the money expended on the ecclesiastical establishment and on education, partakes, in some respects, of the nature of a tax." The amount of money annually levied by local taxation in Scotland is not accurately known. The sum of 956,6784 is tbo approximate amount given by Mr. Burton.
The Local Rates levied in Ireland are distributed under the following heads in the work published under the direction of the Poor-Law Commissioners.
I. Grand Jury Cess (in all tho counties, including counties of cities and towns).
II. Poor-Rates (in 130 Unions, comprising every townland and denomination of land in Ireland).
III. Lighting, Cleansing, and Watching Rates (in all cities, towns, and boroughs which may adopt the provisions of the statute).
IV. Borough Rates (in certain Boroughs).
V. Pipe Water Rates (in every city and town, except Dublin, Cork, and Limerick, which gives title to a bishop ur arch bishop).
VI. Parish Cess (in all parishes, unions of)parishes, or chapelrics in Ireland).
VII. Rates for deserted children (in all parishes in Ireland, except those in the city of Cork).
VIII. Ministers Money lin cities and towns corporate in Ireland). Viii. Ministers Money lin cities and towns corporate in Ireland). 1X. Board of Health Rates (in parishes in which the lord lieutenant shall direct officers of health to be appointed).
"Besides the above rates leviable under general acts of parliament, there are rates leviable under special acts in many places, as Cork," kc.
Information about the several taxes of European States will be found in the Parliamentary Paper, No. 227, of 1842, ordered by the House of Commons to be printed, 3rd May, 1842.