ABSTRACT
It is important to look at contemporary events in the context of the experience of the past in order to ensure that judgement is not sacrificed to the problems or passions of the day. Nowhere is this principle more relevant than in the matter of local rates. Over the last 150 years there have been many, many attempts to alter the local rating system in response to a variety of pressures. The fate of these reforms should help any appraisal of current proposals. In what follows the main emphasis is on England and Wales but the lessons are also applicable to Scotland.
