Local Rating
| Date | 01 December 1923 |
| Author | Arthur Collins |
| DOI | http://doi.org/10.1111/j.1467-9299.1923.tb02146.x |
| Published date | 01 December 1923 |
The
Journal
of
Public
Administration
Local
Rating
By
ARrnun
COLLINS
(Financial Adviser
lo
Local Authorities
;
formerly City Treasirrer of
Birmingham)
[Beirig
a
paper discussed
nt
the Summer Conference
of
the
Institute of
Picblrc
Administration at Cambridge,
27th
July,
1923.1
I.
INTRODUCTORY
(1)
IN
an organized State of great size the functions of the instrument
of government are most conveniently discharged partly by central and
partly by local administration. In both branches expense is inevitable,
and while the Briton may cherish and exercise freely his right to complain
that the cost is excessive, he does not attach great importance to technical
distinctions between taxes for central and rates for local government.
(2)
The financial relationship between central government and local
government has been presented by one
of
our greatest authorities on
this subject-Mr.
F.
Ogden Whiteley, the City Treasurer
of
Bradford-
in the paper next preceding this in the sequence arranged by the Council
of
this Institute. This fortunate circumstance enables one to offer
a
few notes on local rating without the necessity for introductory matter
placing local rates in their proper perspective in a review of national
and local taxation.
(3)
It
only remains to add that the relative importance of these
twin elements in the cost of self-government in this country,
as
measured
by the amount involved, may be judged in the light
of
the
following
figures-
(a)
Cost of national government,
1921-22, 1,195
millions sterling.
(4)
It
is true that
a
substantial part of the cost of local government
is
borne
by contributions in aid from the national exchequer and there-
fore
(b)
has been reduced by assistance from
(a),
but the system of local
rating is the means by which one of the largest amounts of revenue in
this country, under any one heading, is derived.
(5)
Its importance because of its volume is, however, no test of its
merits
as
a
system, and the character and incidence of local rating
are
elements of greater general interest than mere figures.
(b)
Cost of local government
l1920-21
343
,,
*,
11.
HISTORY
As
an object of
popular
disfavour
it
has displayed remarkable vitality in maintaining
1
These
are
the
last
available
figures.
286
(6)
Local rating has a long and varied history.
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