Sir J. Y. Buller, moving the Second Reading of the County Rates Bill, explained that the object of it was to enable magistrates in quarter sesssions to appoint committees from their own body to go from place to place, and to obtain information and returns, in order to equalize county rates. He avowed, that his measure was intended to make general the practice prevailing in Cumberland, and in some other counties. When the rates had been thus prepared, they were to be submitted to the quarter sessions for approval. The principle of rating was the same as in the Poor Law Act.
§ Mr. M. Gibsoncontended, that local taxation of this kind ought to be taken up by Government, and dealt with on a comprehensive scale. The Reports of Commissioners showed that the whole local taxation of the kingdom was in a most complicated state, and required to be simplified. The Bill before the House would do little or nothing towards the remedy of existing evils, and still left the whole power of rating in the hands of justices, who were themselves parties deeply interested. He complained also that the principle of rating was unjust, inasmuch as it made house and town property pay at least twice as much as land.
§ Mr. Darbydid not object to the Bill going into Committee, nor did he agree with the objections of the hon. Member for Manchester. In particular, he thought that what the hon. Member said about the 387 difference between the assessment of land and house property was altogether unfounded. The land was always assessed to its full value, while houses were allowed a considerable deduction for repairs. That was a general principle all over the country. At the same time he thought the Bill, from its cumbrous machinery, with regard to appeals, would give rise to an enormous expense. He admitted the great difficulties of the subject, and he should have been surprised if its promoters had been able wholly to overcome them. He would not, therefore, object to the Bill going into Committee, pro formâ, though he should probably object to some of its details at a future period.
§ Mr. Brothertonthought there ought to be a uniform system of rating adopted all over the country; but he did not object to this Bill going into Committee.
§ Mr. Henleyapproved generally of the measure, and thought its promoters were entitled to the thanks of the House for bringing it forward.
§ Mr. Humewished that a Bill of a more comprehensive nature should be brought forward; and by the Government. He had formerly brought a general measure on this question forward, and he was then told that it was the business of Government to deal with such large questions, and he was, therefore, obliged to withdraw it. He hoped the right hon. Baronet, when he had leisure, would turn his attention to this subject. When that took place, he trusted, some provision would be made for the ratepayers having some control over the funds which they contributed. He also wished that some provision should be made for auditing the accounts of the magistrates. At present they were the only parties in the kingdom whose accounts were unaudited by persons separate from themselves.
§ Sir. Grahamsaid, the hon. Gentleman was a hard taskmaster. On a late occasion the noble Lord the Member for London reproached the Government with discouraging legislation by private Members. Here was an attempt to legislate on a practical question by private Members; and the hon. Gentleman reproached the Government with not having taken the subject into their own bands. With regard to the present measure he did not consider it as professing to deal with the whole question of county rates; but still it was a measure which would benefit the counties to a considerable 388 extent. It was the nearest approximation that could be made to an equal system of rating, without having recourse to a new survey altogether. The hon. Gentleman spoke of the magistrates not being trustworthy managers of the funds. He believed, on the other hand, that under their care the rates were faithfully and carefully managed. Perfect publicity was given to every part of their transactions, and considerable scrutiny took place into their details. He would go on to say, that the magistrates were the persons who contributed most largely to those rates, and had the greatest interest in keeping down the expenditure. At the same time he must observe, that the whole subject of local taxation must shortly come before the House. The Report made on that subject by the Poor Law Commissioners was a most valuable one; and, looking to the facts brought out there—to the fact that in some places twenty-two different rates were levied—it was plain it would become the duty of the Government to look at the subject as a whole. He was satisfied, if that were the case, that a large saving would be effected. Still, he saw nothing in this Bill that would prevent that, and, therefore, he would support its second reading.
§ Mr. M. Gibsonsaid, as his objections were to the details, he would not oppose the second reading.
§ Bill read a second time.