ABSTRACT
APART from the question of its administration and distribution, the incidence and collection of the poor-rate raise problems of the greatest financial and economic importance. The whole subject of local taxation is closely connected with the poor-rate. Formerly the poor-rate was the principal rate, and under this title taxation was levied on the ratepayers for purposes which had nothing to do with the relief of the poor. This, to some extent, still continues, and the fact might justify a lengthened and detailed examination of the whole question of local taxation. On the other hand, the actual sums spent on, and in connection with, the relief of the poor, comparatively to other local expenditure, is not large, and, except in big towns, is not progressive. It is not therefore the growth of Poor Law expenditure which is making the question of local taxation and indebtedness one of the most pressing problems of practical politics. This consideration, as
well as the immensity of the subject, warn us that a full discussion is not possible in the digression which follows; but it is impossible to leave the subject unnoticed.
