U ILLINOI S UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN PRODUCTION NOTE University of Illinois at Urbana-Champaign Library Brittle Books Project, 2010. tLonbon &outjQ Q1one ROYAL COMMISSION ON LOCAL TAXATION. MEMORiANDUM of the Evidence of Mr. George Laurence Gomme, Statistical Officer of the Council, to be submitted to the Royal Commission on Local Taxation. (Ordered by the Local Government and Taxation Committee to be printed, 21st May, 1897.) Statistical Department, London County Council, Spring Gardens, S.W., May, 1897. LL.G.C. 1 COPYRIGHT NOTIFICATION In Public Domain. Published prior to 1923. This digital copy was made from the printed version held by the University of Illinois at Urbana-Champaign. It was made in compliance with copyright law. Prepared for the Brittle Books Project, Main Library, University of Illinois at Urbana-Champaign by Northern Micrographics Brookhaven Bindery La Crosse, Wisconsin 2010 Lonbon Countp Council. ROYAL COMMISSION ON LOCAL TAXATION. MEMORANDUM of the Evidence of Mr. George Laurence Gomme, Statistical Officer of the Council, to be submitted to the Royal Commission on Local Taxation. 1. SYNOPSIS. A.-Conditions of local taxation in LondonI. AMOUNT AND DISTRIBUTION OF LOCAL TAXATION IN LONOoN- (1) Amount of expenditure (for all London) which governs the total amount of taxation. (2) Amount of expenditure borne by receipts in aid and by municipal property. (3) Balance of expenditure which falls upon taxation(a) Upon appropriations from imperial taxes. (b) Upon indirect local taxation(i) County taxation. (ii) District and union taxation. (iii) Parish taxation. (c) Upon direct local taxation, i.e., rateas(i) County rates. (ii) District and union rates. (iii) Parish rates. (4) Difference between the distribution of expenditure and taxation. (5) Taxation imposed by other than public authorities. II. DIFFERENTIATION OF RATES IN LONDON- (6) On parishes(a) Measure of differentiation. (b) Operation of the equalisation funds. (c) Amount of differentiation due to each cause(i) Exemptions from county rating. (ii) Different classes of property in parishes (see 7). (iii) Condition of parishes as to equipment. (iv) Inequalities of administration. (v) Rateable value. (7) On classes of property in the same parish. B,-Appropriations from imperial taxation to London-(8) BAsis OF APPROPRIAToN. (9) RELATIONSHIP OF LONDON TO THE REST OF THE COUNTRY. h1 o C.-Relationship of London local taxation to that of other areas(10) (11) (12) ASSESSMENT. SERVICES. MUNICIPAL PROPERTY. D.-Relationship of imperial and local taxation in London- ( (13) IMPERIAL TAXES APPLIED TO LOCAL PURPOSES. (14) LOCAL SERVICES PAID FOR OUT OF IMPERIAL TAXATION. LOCAL TAXES APPLIED TO IMPERIAL PURPOSES. (16) o (15) IMPERIAL SERVICES PAID. FOR OUT OF LOCAL TAXATION. E.-Growth of local taxation in London. F.-Local taxation in relation to property- S(17) LOCAL EXPENDITURE IN LONDON WHICH PRODUCES. (a) Benefits direct. (b) Benefits indirect. (c) Benefits remote. (18) LOCAL (19) TAXATION IN RELATION TO BENEFITS. GROWTH OF LOCAL TAXATION COMPARED WITH GROWTH OF VALUE. ... ... 2 2. MEMORANDUM. The importance of local taxation to London is shown by the fact that the amount of taxation in 1895-6 was £11,995,673; that of this amount £9,904,675 was paid directly from rates assessed upon rateable value (equivalent to 28 per cent. of the total local rates levied iu England and Wales); and that of the rates levied, £6,806,668 was levied by county authorities over the whole of London and £3,098,007 by district or parish authorities. Further the growth of rates levied in London is an important element, for while in 1895-6 the total amount was £9,904,675, the total amount levied in 1878-9 was £5,203,243, an increase of 90 per cent. A-Conditions of local taxation in London. 1.-The return of rates raised per cent. of rateable value accompanying this document gives the facts of rating in each parish in London. The primary fact which governs the amount of local taxation is the expenditure of local government authorities. In London this expenditure is incurred by 4 county authorities, 16 district authorities, 17 union authorities, 34 special district authorities, and 332 parish authorities. The total expenditure incurred in London in 1895-6 by these several authorities was as follows (see Appendix 1)... (1) County authoritiesLondon County Council ... School Board for London... Metropolitan Asylums Board ... Metropolitan Police 2,206,651 2,337,156 451,292 1,485,197 ... d (2) District authoritiesCity of London Corporation City Commissioners of Sewers ... District Boards (12) Library Commissioners (2) e off~n ... ... "".n ... ... 6,480,296 1 789,434 263,830 555,226 n 2,684 1,610,674 (3) Union authoritiesBoards of Guardians (17) ... 1,318,275 (4) Special district authoritiesSick Asylum District Managers (2) School District Managers (6) Library Commissioners (1) Wards of the City of London (25) 32,589 ... ... ... ... 122,432 2,570 6,931 164,522 (5) Parish authorities... Vestries (29) and 1 Local Board ... Boards of Guardians (14) ... Overseers or bodies acting as overseers (192) ... Library Commissioners (27) ... Baths Commissioners (29) ... ... Burial Boards (29) .. ... Market Trustees (1) ... ... Churchwardens (9) n 0 ... .. 1,938,641 1,163,851 200,149 59,135 137,093 55,523 8,076 9,899 3,572,367 Total expenditure which governs the amount of local taxation ... . 0* £13,146,134 This expenditure is for the following purposesAmount. Local authority incurring expenditure. Purpose. £ Maintenance of the Poor workhouses, &c. £ ... 342,993 ... 1,549,332 Boards of Guardians ... 27,050 Sick Asylum District Managers... 90,287 ... School District Managers in Metropolitan Asylums Board 2,009,662 Maintenance of the Poor (outdoor) Maintenance of lunatics ... IBoards of Guardians 261,069 ... London County Council ... City of London Corporation ... Boards of Guardians 59,469 2,464 360,410 422,343 3 Local authority incurring expenditure... Education London County Council School Board for London City of London Corporation ... Vestries 76,560 1,851,704 63,426 495 ... - - Roads,' dust bridges, London County Council City of London Corporation City Commissioners of Sewers.. Vestries and District Boards removal, embankments, &c. Sewerage and drainage 1,992,185 1,536,921 38,124 26,635 94,562 1,377,600 185,065 17,252 185,368 London County Council City Commissioners of Sewers Vestries and District Boards - - London County Council . Pnblic health City of London Corporation . .. City Commissioners of Sewers.. Vestries and District Boards:. Overseers Lighting ... ... g* .. . City Commissioners of Sewers.. Vestries and District Boards.. Overseers ... .. .. .. 122,264 20,696 13,201 7,947 80,310 110 21,906 253,595 tuth660,591 189 2 75,690 fe 69 wl London County Council.. Police and magistracy Metropolitan Police City of London Corporation Fire Brigade 387,685 6.0. . Parks, gardens and open spaces .. 98,260 1,413,767 185,982 1,698,009 ..London County Council.. 153,827 ..London County Council.. City of London Corporation Vestries and District Boards Overseers ... Churchwardens ... . .. 107,042 10,032 17,522 605 477 * 135,678 Other ordinary services.. ..London County Council.. Metropolitan Police .. City of London Corporation City Commissioners of Sewers Vestries and District Boards Boards of Guardians .. Overseers ... ... .. 82,412 29,282 146 8,331 27,736 41,453 64,186 * Loans for all services 253,546 2,815,018 .. ces Establishment for all servic where not separately charged Special services ...* 0 ..London County Council.. Metropolitan Police .. City of London Corporation City Commissioners of Sewers Vestries and District Boards Library Commissioners.. Boards of Guardians .99 Wards of City of London Overseers ... ... Baths Commissioners .. Burial Boards .. .. Market Trustees .99.9 Churchwardens I__ __ Y ... 06 6,695 23, 789 151,780 5,631 25,979 50,815 2,536 6,931 4,625 85,885 40,517 7,041 9,422 " 421,640. £13,146,134 4 It should be noted here that the amount stated as expenditure of the Metropolitan Police is the apportioned amount between London and extra-London of the total expenditure of the metropolitan police authorities, the basis of the apportionment being rateable value. This can only be regarded as approximately correct. The expenditure incurred on behalf of London in respect of the police may be less or greater than the proportion based upon rateable value, but as the actual expenditure is not ascertainable this proportion is the best means of reducing the total to a London figure. This expenditure is the gross amount spent upon the various services by the several authorities. The several items do not perhaps need explanation except those classed as ' special' services. These are incurred by different authorities under different circumstances and for different purposes. They are as followsLondon County CouncilTramways; endowed charities inquiry; Lower Thames Navigation Commission; water inquiries ; general investigations. Metropolitan PoliceExtraordinary expenses incurred in the pursuit, apprehension, and conveyance of prisoners, &c.; expenses and allowances on special occasions, and on duties beyond the Metropolitan police district; conveyance of naval prisoners, &c.; anthropometrical system; travelling expenses. City of London CorporationMarkets; grain and fruit metage; education; library, museum, &c.; mayoralty, ceremonial, &c. ; almshouses. City Commissioners of SewersCemetery expenses. Vestries and District BoardsBaths and washhouses; libraries; electric light; markets; labour bureaux; drinking fountains; parish ceremonial and other special services. Boards of GuardiansSubscriptions to hospitals; Local Government Board inquiries (poor law schools). Wards of the City of London-Ward-motes, &c. Library CommissionersLibraries. Baths CommissionersBaths and washhouses. Market TrusteesMarkets. OverseersChurch expenses; parish ceremonial. ChurchwardensChurch expenses. 2. This total expenditure (£13,146,134) does not fall wholly upon taxation. A portion of it is met by certain receipts-in-aid and a portion is defrayed out of revenue from municipal property. Taxation is therefore relieved by the amount of these two items of receipt. They are as followsRevenue Authorities. (1.) Repayment for services. County authoritiesLondon County Council Receipts-inaid. from Total. £ 102,135 £ 164,482 650 6,724 municipal property. ... £ 32,386 ... 5,778 Metropolitan Asylums Board ... Metropolitan Police ... ... 2,827 205,801 - 246,792 35,936 102,785 385,513 72,868 12,262 30,032 22 48,263 1,685 17,711 91 410,332 5,600 4,125 - 531,463 19,547 51,868 113 115,184 67,750 420,057 602,991 ... 28,493 3,957 1,101 33,551 (4.) Special district authoritiesSick Asylum District Managers School District Managers ... Library Commissioners ... Wards of the City of London... 9 1,129 107 365 - 10 116 1,504 74 - School Board for London (2.) District authoritiesCity of London Corporation ... City Commissioners of Sewers.. District Boards ... ... ... Library Commissioners ... £ 29,961 296 5,679 2,827 211,480 - (3.) Union authoritiesBoards of Guardians ... - - 1,138 546 74 - 10 1,694 5 Revenue Authorities. Repayment for services. (5.) Parish authoritiesor bodies aid. £ Vestries and Local Board Boards of Guardians ... Overseers Receipts-in- ... ... Total. from municipal property. £ £ £ 126,611 28,387 11,598 1,126 14,792 840 153,001 30,353 acting as ... ... 2,332 2,866 16,742 21,940 Library Commissioners... Baths Commissioners ... ... ... 723 63,755 3,895 786 324 1,222 4,942 65,763 Burial Boards ... Market Trustees ... ... ... ... 5,274 - 430 71 698 5,522 6,402 5,593 Churchwardens ... ... ... - 1 1 Overseers ... - 227,082 20,772 40,141 287,995 £618,689 128,961 564,094 1,311,744 Total receipts in reduction of local expenditure ... ... The principal head of receipt is revenue from municipal property, the largest amounts of which are received by the City of London Corporation, the London County Council, the City Commissioners of Sewers, the vestries and the overseers. The property belonging to the City Corporation is partly municipal property which can be used for any purpose determined by the Corporation, and partly trust property which can only be applied to certain specific purposes. The receipts under each of these heads are as follows Municipal property Trust property ... ... ... ... ... ... .. ... ... ... ... £306,394 103,938 £410,332 The property belonging to the County Council has been obtained in carrying out various street and housing improvements under public Acts, and is represented by capital money in the outstanding debt of the Council. The same conditions apply generally to the property of the City Commissioners of Sewers and to the vestries and district boards. The property of the overseers is of a different character; there are one or two instances of ancient parish property of which the Pedlar's Estate at Lambeth is the most important example. The other items of receipt are repayments for services and certain fees, fines and other receiptsin-aid. The repayments for services are as followsIn the case of the London County Council there is the payment of £10,000 by the Government towards the cost of the Fire Brigade, which is in respect of the protection of Government buildings and offices from fire. There are also the contributions from men of the Fire Brigade towards rents and various other costs recovered. In the case of the School Board the repayments consist chiefly of the fees for evening classes. In the case of the police the following are the principal items-payments by the Government, by public companies and by private individuals in respect of special services, repayment by the Home Office of the cost of the anthropometrical system, stoppages from pay for lodgings, contributions of the men towards pensions, and sales of old stores. In the case of the City Corporation there are payments for special services in connection with the markets, payments for special police services, school fees, receipts at the Monument, and other minor repayments. In the case of the vestries, district boards, and Commissioners of Sewers the repayments arise chiefly from the opening up of streets by water, gas, electric light, and other companies, the cost of reinstatement being repaid by those companies. 'ithere are also the fees received at public conveniences, payments for private drainage works, sale of materials, and miscellaneous costs recovered. In the case of guardians and special poor law bodies the chief items are contributions from relatives towards the support of lunatic poor and poor in workhouses, and profit on firewood, stone, baking, &c. In the case of Baths Commissioners the receipts consist of the payments for the use of the baths and washhouses. In the case of burial boards the repayments are for turfing graves, for special services, and for burial certificates. In the case of Library Commissioners the repayments consist chiefly of the sale of catalogues. In the case of overseers the principal item is the sale of copies of the register of electors. As regards the fees, fines, &c., the principal items are fees and fines imposed at courts of justice, fees for dangerous structures and for gas-meter testing, fines imposed at police-courts for assaults on the police (carried to police pension fund), for chimney fires, and under the Public Health and Weights and Measures Acts, interest on cash balances, and minor miscellaneous receipts. 6 the comparative vale ' these"several ec 1ptw is not brought out by the amounts in money, but can best be shown by reducing them to percentages of rateable values of the areas administered by the several authorities concerned. This is done in the following table Receipts per cent. of rateable value. Total _Net expenditure per cent of Repayment Receipts. rateable in-aid. for services, value, Authorities, (1.) County authorities- s. d. £ Cont s. d. £ s. -- -6- 616 7 - 6 7 419 - 1 d. £ - d. s. -10 - 4 - Total deductions. £ 9 - - - 5 2 6 16 1 6 -14 - d. 1 -11 1 - 1 4 1 - 4 s. 51- - 2 -9 - d. £ s. 710 -2 13 expenditure per cent. of rateable value. property.I 1-53 1 6- 5 810 3- London L ontoncl j1 do Coul School Board for London-. Metropolitan AsylumsaBoard. .,. Metropolitan Police ... £ Revenue from municipal 2 5 4 11, (2.) District authorities- City of London Corporation... 18 14 9 7 *..,..8 -68 (3.) 6 2 4 7 12 12 1 14 7 1 2 10 9 14 2 - 10 5 10-1 5 77-9 3 - -1-- 4 6 5 15 City Commissionersof Sewers District Boards . Library Commissioners 8 4 5 719 1 610 4 -16 5 16 6 9 - 7 7 4-64 -- Union authorities- Boards of Guardians... 6 14 (4.) Special district authorities-SickAsylumDistrict Managers -19 Vestries ... s.. . - 8 2 Baths Commissioners --312 .. Market Trustees go* Churchwardens ..- ... .,.. ,., Total for all authorities,.. 1 - 1 3 - - 1 - -_3.5 - 9 3 - 7 38 8 6 3 -- -- 1 16 1 - 19 - 2 3 - 11 9 7 10 3 3 - - - - - 117 - 2 - - - - 3 11-2 ---61 -7 157 4 Burial Boards - - - 11 5 3- ... 5 - 2 - - 2 - Library Commissioners ... 1 - i 71010 -42 5-94-1--13 8-8 - 11 - 7 Boards of Guardians... ... .. Overseers - 8 11 11 8 1 3 3 School District Managers ..... Library Commissioners Wards of the City of London (5.) Parishauthorities- 2 11 - - - - . 7166 14-105 2-1-- 7-68 -- 07 7 -i--i -2 -59-62 7-48 - 1 - 2 11 210 9.6 2 7 34 11 3.16 6 1 12 11 3 7 8 - - The receipts from ancient city and parish property, and from fees, fines, &c., are not relative to expenditure, that is to say, they are not a lessening of expenditure but rather independent receipts which lessen taxation. On the other hand, the receipts from municipal property held. as products of local improvements, and receipts for services rendered are relative to expenditure, and' therefore strictly speaking result in a lessening of expenditure before it becomes a charge upon taxation. There are therefore two classes of receipts as followspay.. £61,68 -exendiure--(a)-eceits wich-esse figures be summarised as followsTotal expenditure .. . Less receipts in relation to expenditure ... ... , ... £13,146,134 ... ... .. ... 618,689 ... ... ... Expenditure primarily to be met by taxation ... Less receipts from city and parish property, and from receipts in aid, ... ... which relieve taxation 12,527,445 Expenditure finally to be met by taxation 11,834,390 . ... """ ... ... 0.. .. 693,055 This expenditure was incurred by the several authorities as (1) County authorities- follows- £ £ London County Council ... ... ... 2,042,169 School Board for London Metropolitan Asylums Board ... ... ... 2,330,432 Metropolitan Police ... ... 448,465 ... .... 1,273,717 ... ... 6,094,783 ________ (2) District authoritiesCity of London Corporation .. 257;971 ... ... City Commissioners of Sewers... District Boards 243,783 ... ... ... ... 503,358 2,571 ... ... ... ... Library Commissioners 1,007,683 ________ (3) Union authoritiesBoards of Guardians ... (4) Special district authorities- 1,284,724 ... ... ... School District Managers Library Commissioners ... ... ... ... ... 120,928 ... ... Wards of the City ... ... ... 6,931 Sick Asylum District Managers ... 32,473 of.2,496 162,828 ________ (5) Parish authoritieVestries and Local Board Boards of Guardians ... 1,785,640 1,133,498 ... ... ... ... Overseers or bodies acting as overseers ... ... ... Library Commissioners Baths Commissioners ... ... ... ... ... ... Burial Boards Market Trustees Churchwardens ... ... ... ... ... ... ... ... 2,483 .. ... ... 9,898 .. 178,209 54,193 71,330 49,121 3,284,372 ________ Total expenditure falling upon taxation £11,834,390 ... ... The taxation to meet this expenditure is divided into three classes. First, there is an amount appropriated to local taxation from imperial taxes, which amount is applied to local expenditure before such expenditure is sent down upon local taxation proper; secondly, there are certain indirect local taxes levied independently of what the local expenditure may be, and applied to such expenditure before it is sent down upon direct taxation; and thirdly, there is the final balance of expenditure left over after these operations, which is the measure of the direct taxation. The amount of this direct taxation is .therefore, as a matter of fact, determined by the amount of expenditure- thus the three divisions of local taxation, the first, appropriations from imperial taxes, left over. and the second, local indirect taxation, are fixed according to rules, independent of municipal expenditure, that is, upon rules sanctioned by Parliament and not determined by the local authorities ; while the third division only, direct taxation, is governed by the amount of municipal expenditure, and is under the control of local authorities. The total taxation is a measure of the municipal expenditure, but direct taxation alone bears the pressure of increased or receives the benefit of decreased municipal expenditure. In the year 1895-6, the local expenditure in London was met by each of the three classes of taxation as follows- Of (a) Appropriations from Imperial taxes- _£ _ £ 8,325 Special district taxationMarket Trustees taxationVestries and Local . .. ... ... Parish Overseers Burial Boards ... Board ... ... ... ... ... ... ... ... 1,703 1,793 9,551 37,578 - 48,922 --- 298,266 (c) Direct local taxationCounty rating- £ London County Council School Board for London Metropolitan Asylums Board Metropolitan Police ... Local Government Board ... ... ... ... ... ... ... ... ... £ £ 2,952,322 1,631,612 422,982 625,072 1,174,680 6,806,668 District ratingCity of London Corporation City Commissioners of Sewers ... ... ... 78,848 252,877 ... District Boards Library Commissioners ... ... ... ... ... 337,996 2,494 - 672,215 Union rating... ... ... Sick Asylum District Managers School District Managers ... ... ... ... 31,085 120,965 Library Commissioners ... Wards of the City ... ... ... ... ... 2,658 6,965 Boards of Guardians ... 451,503 Special district rating- 161,673 Parish ratingVestries and Local Board ... ... 1,060,645 Boards of Guardians ... ... ... 371,706 Overseers ... ... ... 225,556 ... ... ... ... 53,479 78,023 ... 12,755 ... ... 10,452 ... Library Commissioners ... ... Baths Commissioners Burial Boards ... ... Churchwardens ... 1,812,616 - 9,904,675 £11,995,673 Total local taxation ... These different classes of taxation need explanation. The appropriations from imperial taxation should not include the sum collected in London from local taxation licences, £438,644. The items properly included are as followsApportioned amounts of estate duty and beer and spirit duties appropriated by £ Parliament to local taxation and paid to the London County Council ... 79,085 Industrial school grants paid to London County Council Education grants paid to the London School Board ... ... ... ... ... Apportioned amount of estate duty and beer and spirit duties appropriated by Parliament to police purposes and paid to the Metropolitan Police ... Amount paid by Parliament to the Metropolitan Police in respect of salaries of Chief Commissioner, Assistant Commissioners and Receiver (apportioned) 8,432 650,224 612,741 3,606 £1,354,088 The first item is arrived at by deducting the amount paid to the Metropolitan police from the amount of these duties appropriated to London. This is not strictly in accord with the terms of the Local Government Act, 1888, which provides for the amount paid to the Metropolitan police being deducted from the total appropriation to London of imperial taxes, i.e., the above-named duties together with the local licences. But inasmuch as the local licences are collected in London only, the incidence of this taxation falls upon London, and it is more correct from the point of view of taxation to make the deduction for the police from the amount strictly appropriated from imperial taxation, leaving the local licences entirely for the use of London. Indirect local taxation consists of several items, of which the following are the distinguishing kinds1. Licences, duties, &c., collected in the area of the county by the Inland £ Revenue Commissioners, and handed over to the London County Council 438,644 2. Tax upon fire insurance companies at £35 per million of insurance effected in the County of London, collected by and applied by the London County Council ... ... ... ... ... ... ... 29,635 3. Licences for petroleum, explosives, cowhouses, slaughterhouses, locomotives, theatres, and sky-signs, fees in respect of dangerous structures and Building Act, collected by and applied by the London County Council ... ... ... ... ... ... ... 41,777 4. Licences for explosives and sky-signs collected and applied by the City Commissioners of Sewers (dangerous structures are not separately stated and cannot therefore be given) ... ... ... ... 8 5. Licences for petroleum and locomotives, collected and applied by the City of London Corporation ... ... ... ... ... 32 6. Fees payable for stamping weights and measures, collected and applied by the London County Council ... ... ... ... 4,807 ... 747 7. The same, collected and applied by the City Commissioners of Sewers ... 8. Licences for public carriages collected and applied by the Metropolitan Police ... ...... ... ... 28,616 ... 9. Fees payable for certificates to pedlars and chimney-sweeps, collected and applied by the Metropolitan Police ... ... ... 199 ... 10. Licences for advertisement hoardings collected and applied by vestries and district boards and by the City Commissioners of Sewers ... ... 1,229 11. Market dues and tolls collected and applied by the City of London Cor... poration ... ... ... ... ... ... 110,158 12. The same, collected and applied by the Woolwich Local Board, and the ... market trustees of Whitechapel and St. Saviour... ... 9,189 13. Grain duty and fruit metage collected and applied by the City of London Corporation... ... ... ... ... ... 18,051 ... 14. Fees from canal boats, collected and applied by the City of London Cor... ... ... ... ... ... ... poration 15. Burial fees collected and applied by the vestries, burial boards and City Commissioners of Sewers ... ... ... ... 2 ... 47,832 16. Fees received from the City of London Court over and above the cost of maintaining the court and of salaries of judges and staff, collected and applied by the City of London Corporation ... ... ... 6,039 First, with reference to the authorities which apply this indirect taxation, it will be well to summarise the resultsItems of taxation London County as set out above. Council. Metropolitan Police. 1 2 ... ... 438,644 29,635 - 3, 4, 5 ... 41,777 - 6, 7 ... 4,807 - 8 ... - 9 ... - 10 ... - City of London City CommisVestries and Corporation. sioners of Sewers. District Boards. 11, 12 ... - - - - 3 - - - 747 - - 28,616 - - - - 199 - - - - - - 32 Parish Authorities. - 754 475 - 110,158 - 900 13 ... - - 18,051 - - 14 ... - - 2 - - 15 ... - - 16 ... - - 514,863 28,815 6,039 134,282 6,613 - 8,117 626 - 2,001 - 8,239 - 40,593 - 48,832 making in all the sum of £736,910. Some explanation of the reasons for classifying these items as indirect taxation may be necessary, because they are not all usually so classified. The first item, however, which is admittedly taxation, helps towards understanding that other of the items are also taxation. This item consists of certain licences and duties collected from the counties and county boroughs of the kingdom by the Inland Revenue department for the use of the county and county borough authorities (Local Government Act, 1888, sect. 20). The fact of collection being by Imperial authority does not alter the nature of the taxation as purely local and not Imperial, although as a general rule it causes these taxes to be classed as Imperial taxation devoted to local purposes, instead of local taxes collected by the Imperial authority for local purposes. The nature of these licences and duties is stated in the annual Parliamentary paper Local Taxation Licences, and an analysis of the indirect taxation of the country, of which these licences and duties form part, is, for the purposes of this inquiry given in Appendix 2. From this it appears that certain trades and professions, certain articles of consumption and certain luxuries are taxed, such taxation not being in consideration of any special services rendered to the persons paying the tax, but simply a charge placed upon selected occupations, professions or industries for reasons which recommend themselves to the legislature as properly determining a legitimate source of taxation. That portion of indirect taxation, formerly imperial, which is now made local, is analysed in Appendix 8. It thus becomes a standard of indirect local taxation, and comparing with it the items of taxation collected and imposed by local authorities, it will be found that there is no great distinction between the objects taxed by imperial and by local authorities. If the list given above be examined it will be found to include fees levied upon certain industries, fire insurance, petroleum, explosives, cowkeeping, slaughterhouses, locomotives, hackney carriages, canal boats, pedlars, chimney sweeps, advertisement hoardings, because the nature of the industry lends itself to taxation, e.g., the special nature of fire insurance, the dangerous nature of petroleum or explosives, the insanitary nature of cowkeeping and slaughterhouses, the privileged nature of locomotives, hackney carriages and advertisement hoardings. It is true that the municipal authority in each of these cases incurs duties and performs services to the public, either by registration, inspection or otherwise, but these services are public services for the benefit of the community at large, and would have to be undertaken whatever the cost, and however the cost was met. Instead of direct taxation of the householder the legislature [2] 10 in these cases has imposed indirect taxation of the consumer. Secondly, local indirect taxation will be found to include market dues and tolls which are a tax upon market produce paid for by the consumer to enable the municipal authority to supply market accommodation, an accommodation which must be provided whatever method of taxation is adopted to meet the cost. Here again the legislature has imposed this cost as a tax upon the consumer instead of upon direct taxation of the householder. Thirdly, there is a tax upon grain levied by the City Corporation and applied to the maintenance of open spaces, a service which in the rest of London is charged upon direct taxation. Fourthly, there are fees levied upon owners in respect of dangerous structures and new buildings. In this last case the services rendered to the public at large are definitely met by a specific tax upon owners of property instead of following the more ordinary course of general taxation upon householders, and although, therefore, these fees are generally looked upon as payment for services, they are really indirect taxation of the consumer, namely the owners of dangerous structures and of new buildings. Fifthly, there are burial fees. The necessity on sanitary grounds of proper provision for burial is obvious, and it is an old common law right that every one is entitled to be buried in his parish graveyard free of charge. A burial fee is therefore a tax, not a charge for services rendered, the service being for the benefit of the general public, the tax being upon particular persons. In all these cases there does not appear to be much doubt that indirect taxation is levied by the municipal authority, sometimes in proportion to the expenditure incurred by the municipal authority, sometimes in no correspondence to expenditure incurred, or not in respect of any particular class of expenditure. The single exception to this class of indirect taxation is that of the City of London Court fees received in excess of the expenditure of the court. I classify this as indirect taxation of the consumer, because the municipal authority is receiving more money than the cost of the services rendered to the public, and therefore is taxing that portion of the public using the court by the amount of this excess fee, instead of reducing the fee to the level of the cost incurred. An important point to note in connection with this indirect taxation is that the area of taxation is not in all cases coincident with the area of administration. Thus the Metropolitan Police levy and receive the licence fees for hackney carriages in the City of London, though they have no police jurisdiction within, the city; and although the levy extends throughout the entire area of greater London, it is nearly certain that the greater part of the amount is levied within the city and county of London, the result being an injustice to London, namely, that London taxation is not wholly applied to London matters. Secondly, there is the indirect taxation by way of grain duty and market tolls levied and applied by the City of London Corporation. The area of this taxation is far beyond the city boundary, perhaps to some extent beyond the county boundary, but for all practical purposes the county boundary may be taken to represent the limit of the area of this taxation. In respect of the grain duty, the City Corporation are bound by Act of Parliament to apply it to open spaces outside the area of the county, but presumably for the benefit of Londoners primarily, although the anomaly is not quite explained by the benefit which Londoners are supposed to receive from Epping-forest, Burnhambeeches, West Wickham-common and other places. In respect of market tolls and dues the Corporation apply the taxation derived from the county to purposes belonging to the City. Thirdly, there are the market dues and tolls levied by the local markets of Southwark, Whitechapel and Woolwich. These taxes are paid by the consumers of an area much larger than the parishes, though they are applied to the benefit of the parishes only. These are anomalies which generally are not considered in connection with London taxation, but they are nevertheless of some importance when London taxation is being scientifically examined. Direct local taxation is imposed by five different classes of authorities, namely, county authorities, district authorities, union authorities, special district authorities, and parish authorities. All authorities except parish authorities levy their rates by means of precepts sent down to the parish,'the unit of valuation in all cases being the parish. The parish has to add the amount of the demands by precept to the amount of the parish rates, and to collect the whole sum from the ratepayers through one or other of the parish rates. The rates in London are poor rate, general rate, sewers rate, lighting rate, church rate, consolidated rate, and ward rate. The technical names of these rates, which are derived from a condition of things no longer existing, do not cover the items included under each rate. Thus, the poor rate includes the county rate, the police rate, the contributions assessed by the Asylums Board, the Sick Asylums managers, and the School District managers, the overseers' charges, the library rate, the contributions assessed by the Burial Boards, together with the charges of the guardians for poor law purposes proper. The general rate includes the School Board rate, the contributions assessed by the district boards, together with the charges of the vestries for general purposes under the Metropolis Management Act, 1855. The sewers rate includes the contributions assessed by the district boards and the charges by the vestries in respect of sewers under the Metropolis Management Act, 1855. The lighting rate includes the contributions assessed by the district boards and the vestry charge for lighting under the Metropolis Management Act, 1855. The consolidated rate is the rate levied by the City Commissioners of Sewers for all its purposes, except sewers, for which a separate rate is levied; the ward rate is the rate levied by the City of London Corporation for ward purposes; and the church rate is levied by the churchwardens and overseers in certain parishes for church purposes. There is also the trophy or militia rate periodically levied by the Commission of Lieutenancy of the City of London. The unit of levy by all precept authorities is the parish, according to the valuation prepared under the Valuation Metropolis Act, 1869 and the County Rates Act, 1852. The unit of levy of the parish authority is each individual hereditament entered in the parish valuation list, and it thus happens that the rates of the precept authorities reach the ratepayer not directly from each authority but indirectly through the parish. Thus the parish bears county, district, union and parish taxation. It bears county taxation in that the levies by all the county authorities are made rateably upon the parish valuation, and are then transferred by the parish authorities to the taxpayers; it bears district and union taxation (whenever it occurs) in that levies by district boards and poor law unions are made rateably upon the parish valuation, and then transferred by the parish authorities to the taxpayers; it bears parish taxation directly through the parish authorities. 11 County taxation falls equally upon the rateable value of the parts of London which bear it; upon county taxation is superimposed the district and union taxation in those parts of London which bear this class of taxation ; and then finally in some parts of London, upon county taxation, district taxation, and union taxation, parish taxation is superimposed; in other parts upon union taxation and county taxation, parish taxation is superimposed, while in other parts of London parish taxation is superimposed directly upon county taxation. The fact that in all cases, except the City of London consolidated rate, ward rate and police rate, the ancient parish is the rating unit, brings into prominence the importance of the present relative positions of the several parishes. The area, population, valuation and administrative importance of the parishes differ very considerably. There are in all 192 parishes in the Administrative County of London, of which 30 are governed by administrative vestries for all local municipal matters, 42 have vestries with no administrative powers, 112 are parishes in the City of London whose civil powers are now of no importance, and 8 are places in schedule C of the Metropolis Management Act. To show how unequally these parishes divide between them the area of the county of London, the following particulars as to the largest and smallest parish in each class are givenPopulation, 1896. Area in acres. Name of Parish. Rateable value, 1896. £ Non-administrative parishes ... Largest Smallest ... Largest Camberwell ... St. James ... Lewisham ... Parishes in the City of London Smallest ... Largest Old Artillery-ground St. Botolph, Bishopsgate St. John-the-Evan- Administrative parishes ... Smallest 4,450 163 5,773 1,143,248 801,105 539,527 2,143 1,744 8,613 186,570 4 ... ... 253,076 23,050 83,213 5 44 ... 17 9,511 gelist The separation of the ultimate rating unit into these small and varied areas must necessarily cause a differentiation of rating for which there is no adequate compensation. 4.-A comparison between the expenditure incurred by the various authorities (section 8) and the taxation imposed by these authorities shows considerable differences which will illustrate one important phase of taxation which is peculiar to London, namely, the systems of equalisation. Before, however, this comparison can be made it is necessary to adjust the expenditure by taking into account the increase or decrease of balances which occurred during the year. If a balance is increased it is increased at the expense of the ratepayers of the year, while if a balance is decreased the local authority has met part of the year's expenditure out of accumulated balances of past years. In both ways therefore balances affect the amount of expenditure which is finally borne by taxation. Balances. Expenditure Authorities. Authorities.incurred. (1) Union authoritiesBoards of Guardians ... Net charge on taxation after accounting for balances. £ - 2,159,971 2,281,836 418,565 - 3,483 1,270,234 44,395 77 213,576 268,362 527,506 2,494 ... ... ... £ 2,042,169 2,330,432 448,465 ... ... 1,273,717 ... ... ... ... ... ... ... ... 257,971 243,783 503,358 2,571 24,579 24,148 - ... 1,284,724 51,184 (4) Sipecial district authorities- Decreased and deducted from expenditure. £, 48,596 29,900 £ 117,802 - ... ... ... ... County authoritiesLondon County Council ... School Board for London Metropolitan Asylums Board ... Metropolitan Police (2) District authoitiesCity of London Corporation City Commissioners of Sewers ... District Boards ... Library Commissioners ... (3) Increased and added to expenditure. - 1,335,908 - 1,388 31,085 ... 32,473 School District Managers ... ... 120,928 37 - 120,965 Library Commissioners ... ... Wards of the City ... ... ... ... 2,496 6,931 162 34 - 2,658 6,965 (5) Parish authorities... ... Vestries and Local Board ... ... ... Boards of Guardians Overseers or bodies acting as overseers 1,785,640 1,133,498 178,209 34,081 69,410 6,693 1,212 329,896 Sick Asylum District Managers Library Commissioners ... ... Baths Commissioners ... ... Burial Boards Market Trustees ... ... ... Churchwardens ... Totals ... ... ... ... ... ... 54,193 71,330 49,121 2,483 9,898 ... ... 11,834,390 ... ... ... ... ... 39,280 - 1,746,360 1,167,579 247,619 714 53,479 78,023 5.0,333 - 780 - 554 - 168,613 1,703 10,452 11,995,673 12 It is impossible without special investigation into each case to explain the causes of these great variations in balances. The increase by the County Council is chiefly due to the impossibility of estimating closely the amount likely to be received from Imperial taxation for the purposes of determining the amount of the annual rate. The increase by the guardians may be due to uncompleted items of expenditure; the increase by the overseers is made up of items from almost every parish, and represents practically the difference between amounts estimated to be required by other authorities and those actually demanded by the precepts of those authorities. This charge, as adjusted by the balances, is the amount to be met by taxation, and comparing it with the taxation imposed by the various authorities, the result is as followsTaxation imposed. Charge incurred after allowing for Authoritiesbalances Authorities. (1) County authoritiesLondon County Council ... School Board for London ... Metropolitan Asylums Board Metropolitan Police ... Local Government Board ... increased or decreased in the year. Appropriation from imperial taxes. £ 2,159.971 2,281,836 418,565 1,270,234 ... ... ... ... Indirect taxatin. £ 87,517 650,224 616,347 £ 514,863 - Rates. Total. 28,815 £ 2,952,322 1,631,612 422,982 625,072 £ 3,554,702 2,281,836 422,982 1,270,234 - 1,174,680 1,174,680 134,282 8,117 78,848 252,877 213,130 260,994 208 337,996 2,494 338,204 2,494 451,503 451,503 - ... - - (2) District authoritiesCity of Loiidon Corporation City Commissioners of Sewers ... ... 213,576 268,362 - District Boards ... Library Commissioners ... ... ... ... 527,506 2,494 - ... ... 1,335,908 (4) Special district authorities-Sick Asylum District Managers ... School District Managers... ... 31,085 120,965 - - - 31,085 120,965 31,085 120,965 -- 2,658 6,965 2,658 6,965 (3) Union authoritiesBoards of Guardians ... ... ... ... 2,658 6,965 - (5) Parish authoritiesVestries and Local Board ... - Library Commissioners Wards of the City ... Guardians Overseers ... ... ... ... Library Commissioners Baths Commissioners Burial Boards Market Trustees Churchwardens ... ... ... ... 1,746,360 - 1,793 1,060,645 1,062,438 ... ... ... ... 1,167,579 247,619 - 9,551 371,706 225,556 371,706 235,107 ... ... ... ... 53,479 78,023 - - 53,479 78,023 53,479 78,023 ... ... ... ... ... ... 50,333 1,703 10,452 - 37,578 1,703 - 12,755 10,452 50,333 1,703 10,452 736,910 9,904,675 11,995,673 11,995,673 1,354,088 In the case of the County Council and the Asylums Board the taxation imposed is in excess of the expenditure incurred, while a wholly new authority, the Local Government Board, appears as a taxing authority without having incurred any expenditure. On-the other hand, the City Corporation, the Commissioners of Sewers, district boards, vestries, guardians and overseers impose less taxation than the expenditure they incur. But in the total the expenditure and taxation amount to the same sum ( l11,995,673). These differences between expenditure incurred and taxation imposed by the different authorities are caused by the operation of certain equalization funds, which have for their object the equalization of the rates which fall upon the rating units. These funds are as followsCommon Poor Fund (Act of 1867, and amending Acts). County Grants (Act of 1888). Equalization Fund (Act of 1894). The effect of these funds is to relieve parish, union and district expenditure at the expense of county rates. (See Appendix 11). The total transfer of charge thus made in 1895-6 was as followsTo the Common Poor Fund- £ From Guardians of unions ... ,, Guardians of parishes... ... ... ... ... ... .. 624,119 550,61 1,174,680 Carried forward ... ... ... ... £1,174,680 13 ... ... ... ... ... ... ... ... ... ... ... ... ... 6,786 ... ... ... ... 13,898 12,512 ... ... ... 445 Brought forward 1,174,680 To the County FundFrom Guardians of unions ... ,, Guardians of parishes... ,, District Boards ,, ,, Vestries Overseers ,, City of London Corporation ... ... ... ... ... 260,190 245,812 - 539,093 To the Asylums BoardFrom Vestries (£3,552), District Boards (£842), City Commissioners (£22), and City Corporation (£1) ... ... ... ... 4,417 To the Equalisation FundFrom District Boards ... ... ... ... 181,724 ... ... ... ... 666,381 ... ... ... 7,346 ,, Vestries ,, City Commissioners of Sewers ,, Guardians in respect of parishes in schedule C of the ... ... Metropolis Management Act, 1855 Overseers, ditto ... ... "... ... 96 ... 91 " Total amount of parish, union and district expenditure paid out of county rates 855,638 £2,573,828 Before dismissing this important subject of equalization, it should be pointed out how cumbersome is the machinery at present adopted. The system has been allowed to grow without reference to the effect of each succeeding growth upon the preceding part. At the time of the institution of the Common Poor Fund in 1867 there was no county authority and no other equalization fund. Now there is a county authority and two other equalization funds administered by that authority. The overlapping of jurisdictions is not conducive to administrative efficiency. Take for instance the case of lunacy. The whole charge for pauper lunatics is now a county charge, but it becomes so in the following tortuous manner. First, there is the county lunacy administered by the County Asylums Committee and paid for by the county rate. Secondly, there is the local lunacy administered by the thirty boards of guardians, but paid for partly by the common county charge of the Metropolitan Asylums Board, partly by the grant from the county fund of four shillings per head per All this machinery to produce so simple week, and partly by the Common Poor Fund. a result as a common county charge for London lunacy must be productive of unnecessary expense, if not inefficient administration, and at all events the London County Council employs a staff to examine the guardians' lunacy accounts for the purpose of determining the amount of the grants, which are also examined by the Local Government Board for the purpose of determining the amount to be paid by the Common Poor Fund. Now that the Council is charged with the duty of disbursing certain county grants, and with the duty of administering the Equalization Fund, it should also be charged with the administration of the Common Poor Fund, subject to some simplification of method. Payments out of the fund could be made on the certificate of the Local Government Board, as at present, so that no change would be made in the machinery of control, but only in the machinery of administration. Further the grants out of the County Fund to local authorities should be made clear of the county rate proper and constituted a part of the Equalization Fund. 5. It will be convenient to mention here the cases of taxation in other hands than those of public authorities. They are as follows(a) Appropriations from Imperial taxes-Voluntary Schools. (b) Indirect taxationCovent Garden Market. Spitalfields Market. Shadwell Market. (c) Direct taxationChelsea Waterworks Company. East London Waterworks Company. Grand Junction Waterworks Company. Kent Waterworks Company. Lambeth Waterworks Company. New River Waterworks Company. Southwark and Vauxhall Water Company. West Middlesex Waterworks Company. The amount appropriated to London out of Imperial taxation in respect of voluntary schools is made up of, first, the annual parliamentary grants based on average attendance and efficiency, these amounted in 1894-5 to £166,267 ; secondly, the fee grants under the Elementary Education Act of 1891 based on the number of children between the ages of 3 and 15 in average attendance, these amounted in 1894-5 to about 83,900; thirdly, e Science and Art grants based on examination in specific subjects, thi these amounted in 1894-5 to £953. These are grants in which all elementary schools (i.e., board as well as voluntary) participate alike, the total amount paid to voluntary schools in London in 1894-5 being about £251,120.. By the Voluntary Schools Act of 18971an additional grant is to be made to voluntary schools amounting to 5s. per scholar in average attendance... .The total grant estimated for England and Wales for the current year is £616,000, and assuming that.London receives five shillings in respect of each scholar in average attendance (1894-5), its share might be.estimated at about £44,000. 14 The latest information about the tolls levied from the markets in private hands is contained in the Markets Commission Report of 1891 (Vol. 13, Part I., page 26). The amount of taxation is as followsCovent-garden Spitalfields ... ... ... ... ... £13,000 6 2 ... ... ... ... ... 4,857 6 10 Shadwell... ... ... ... ... ... 400 - - The amount of taxation levied by the water companies is not to be obtained from the published accounts of the companies, because the total revenue of each of the companies, as stated in the accounts, includes the amount received from sale of water by meter, and from extra charges. From a return prepared for the Council of the property liable to be rated for water purposes within the areas of the eight companies, it appears that the total amount raised by rates in London by each of the companies may be estimated as follows-- Company. Rate per £ of rateable value, Amount, £ Chelsea Rate per cent. of rateable value. d. £ s. d. ... ... ... ... 99,204 8"6 3 11 7 East London ... ... ... ... 133,603 12"0 5 - - Grand Junction ... ... Kent ... ... ... ... Lambeth ... ... ... New River ... ... ... Southwark and Vauxhall 4... West Middlesex ... ... ... 103,384 8"0 3 6 5 ... 78,919 12"7 5 5 9 ... ... ... 15"4 6 8 3 10 5 3 6 2 1 ... 154,767 343,046 164,148 143,830 ... 1,220,901 9"8 Total ... ... 8-4 12"0 8"0 4 - 7 1 10 These rates are not raised equally over any established rating area. They vary, not only in different parts of the county, but in different parts of the same parish, and I have stated these variations in Appendix 4. The highest rated parish for water is Penge, where the charge is equal to an average rate of Is. 3"8d. in the £, and the lowest is the City of London, where the charge is equal to an average rate of 7"5d. in the The present anomalous position in which the ratepayers of London are placed in respect of the rating for water supply is not confined to the one cause of differences in charge, serious as these differences are, but also to the creation of different rating areas marked off from the rest of the county on the one hand by an arbitrary line fixed for the convenience of the companies and, on the other hand, extended beyond the county boundary. The principle of all valuation for rating is that higher valuations shall assist the lower valuations, and to such an extent is this recognised in London that the Common Poor Fund and the Equalization Fund were established to extend the principle to the case of local charges, which are made thereby a common charge on the whole county, as in the case of services administered by central authorities. The county area, therefore, has become by this plan, which is peculiar to London, an area in which the incidence of taxation is specially marked off from that obtaining in neighbouring counties, and every extension of the area of taxation beyond the county boundary, as in the case of water, constitutes a departure from the principle of common rating for common purposes, which can only be justified by very exceptional circumstances. The two services of markets and water supply, are as a rule, elsewhere than in London, municipal services. That they are in London in private hands, and a source of profit to private capital, does not do away with their incidence as local taxation. £. Differentiation of Rates. 6. The question of whether local taxation falls equally upon the taxpayer does not arise with the appropriations from Imperial taxes nor with the local indirect taxation. These systems of local taxation are governed by other considerations, and in any case they must be dealt with separately and from a different point of view to that of direct local taxation. The effect of direct local taxation when it reaches the taxpayer is the material matter for consideration by local taxing authorities. It will be seen from the following table that the differentiation of rates in the several parishes of London is considerable, ranging from £28 15s. per cent. to £42 is. 8d. per cent. of rateable value. Rates per cent. of rateable value, 1896-6. Name of parish or place. £ St. James, Westminster St. George, Hanover-square 23 15 26 5 ... ... ... ... ... ... ... ... ... ... ... St. Margaret and St. John ... ... Deptford St. Nicholas ... ... St. Andrew and St. George Cityof London... Islington... ... ... £s. s.d. ... ... ... Amount in excess of lowest rating. - d. 2 10 27 10 - 3 15 - ... 27 14 2 3 19 2 ... 28 2 6 4 7 6 ... ... ... 28 28 6 6 8 8 4 11 4 11 8 8 ... ... ... ... ... ... 28 19 29 3 29 3 2 4 4 5 5 5 4 8 8 2 4 4 St. Marylebone ... Paddington ... ... ... Ratcliff ... ... Deptford St. Paul ... ... ... ... ... ... ... ... 29 11 8 5 16 8 ... ... ... 29 11 8 5 16 8 ... ... ... ... ... ... 29 11 8 29 15 10 30 - St. Anne, Westminster Shoreditch Chelsea ... Battersea ... ... ... .. ... ... ... ... ... 5 16 8 6 - 10 6 5 - 15 Rates per cent. of rateable value, Name of parish or place. £ Lambeth... Penge St. Clement Danes St. Martin-in-the-Fields St. Mary-le-Strand DfE h... i~iel Wapping Hampstead Stoke Newington ~ent.. Kensington Clerkenwell St. Saviour Streatham St. Sepulchre St. Luke Hackney St. George-in-the-East St. Pancras Saffron-hill, &c.... Christchurch, Southwark Greenwich ... ... ... .. . ea.. ... .. .. - - - - - - 30 1 8 30 8 4 30 8 4 30 8 4 30 12 6 30 16 8 30 16 8 30 16' 8 31 9 2 31 13 4 32 1 8 I&S '32 1 8 32 1 8 32 1' 8 hw 32 711 32 10 32 1032 10 miw 32 1&' 4 33 6 8 33 6 8 33 6 8 ish~4 6 8 33 33 6 8 eor 33 6 8 ;rk 42 10 10 33 33 15 33 15 40 15 33 34 3 4 34 3 4 34 3 4 00 Tooting Graveney Horselydown .. .. .. St. George, Southwark... Aldgate.... Bethnal-green.. Shadwell .. .. .. .. .. .. 11 - 8 8 8 8 8 8 10 - - - 10 10 17 10 17 10 18 10 10 10 8 8 1 8 1 12 6 12 16 16 4 4 4 6 6 8 8 34 15 10 11 - 10 35 35 35 - - - - 8 4 5 5 5 13 13 13 1 1 4 7 15 19 3 - 35 11 11 11 11 11 11 12 12 12 12 13 13 14 34 7 6 '8 8 35 16 4 35 8 35 16 16 35 16 4 8 8 5 37 10' - 36 '37 .. .. 934 8 12 8,15 8 815 8 815 9 11 9 11 9 11 9 11 9 11 9 11 9 15 - 35 19 . 868 7 14 2 868 7 18 4 868 868 - 34 11 .. £ s. d. 6565665- 4 13 65668 6 13 4 6 13 4 718 r718 6 17 6 718 10 10 10 .. to Lee .. Poplar.. 0 - .. Wandsworth .. .. Charlton... .. .. Lewisham .. .. Whitechapel.. .. Christchurch, Spitalfields Bermondsey .. - 34 7 6 '34 11 8 .. .. .. r .. Norton Folgate.. Putney.. .. Fulham.. Mile-end New-town Eltham .. se se Limehouse . y-le-.. Hammersmith Mile-end Old-town St. Thomas, Southwark St. Paul, Covent-garden Camberwell Newington Plumstead Rolls St. Giles and St. George St. Olave, Southwark Old Artillery-ground Savoy Woolwich Clapham. Kidbrook tin-.. s. d. 30 30 30 30 Amount in excess of lowest rating. 1 2 11 14' 4 7 6 37 18 9 2 15K12.6 4 4 4 8 8 5 11 - 2 4 Arranging the parishes according to their grouping for administrative purposes the following is the resultName of parish or place. parishesIslington... (a) Independent .. .. St. Marylebone Paddington Shoreditch Chelsea .. .. .. .. Lambeth... Hampstead Kensington .. .. St. George-in-the- East... Rates per cent, of rateable value, d. 28 S. 6 2 28 19 2 28, 3 4 29 11 8 29 15 10 29 30 4 30 82 6 32 1 8 Amount in excess of lowest rating in the group. 8 8lc £ s. d. 8 8 - 16 1- 10 2 19 1 13 4 1 17 6 2 5 10 2 10 3 19 2 Amount in excess of lowest rating in the county. S. 4 5 5 5 6 6 6 6 8 7 4 8 16 d. 6 2 4 8 10 .5 13 4 17 6 6 8 16 Rates per cent. of rateable value. Name of parish or place. Amount in excess of lowest rating in the group. (a) Independent parishes (continued)- -32 -32 "33 33 36 St. Pancras ... Mile-end Old-town Camberwell ... St. Giles-in-the-Fields and St. George Bethnal-green .. 3 4 5 5 8 1"8 10 - 6-8 6 8 2-11 19 7 4 4 - d. 2 6 2 2 5 Amount in excess of lowest rating in the county. 8 8 8 9 12 s. 6 15 11 11 7 d. 8 8 8 11 (b) Parishesin unions but not in districts- St. James, Westminster St. George, Hanover-square Charterhouse . ..- St. Peter, Westminster St. Margaret and St. John Battersea ... 0 .. St. Martin-in-the-Fields .. Stoke Newington .. .. Clerkenwell ...- St. Luke ... . ... .. ... .. .. Hammersmith ... .. .. ... .. .. ... .. .. Woolwich ... .. .. Fulham ... .. .. ... .. (c) -33 15 .. .. . .. .. . Parishesin unions and in districts- Deptford, St. Nicholas. 00 lo. ;h. St. Andrew and St. George ... ma Penge ~Ni.. ~n".. .. .. ... P. .. .. St. Saviour Streatham St. Sepulchre Saffron-hill .. o0 . . .. .. .. .. .. Greenwich St. Thomas .. .. Rolls .. .. . . of .. Go .. St. Paul, Covent-garden ... ... J . . . Old Artillery-ground Savoy ... .. Kidbrook Limehouse .. .. Clapham .. .. .. .. .. .. .. .. .. Norton Folgate . . Putney ... .. Mile-end New-town Wandsworth Chariton ... . ... Lewisham Whitechapel.. .. .. ... Eltham ... . 06 .. .. . .. Christchurch, Spitalfields .. .. TootingGraveney . 00 .. Horselydown Aldgate Shadwell ... Poplar Bow Bromley 6 8 28 6 8 29 3 4 29 11 8 29 11- 8 30 - - 1 8 8 4 16 8 16 8 9 2 1 8 711 1 10 18 16 4 8 16 8 10 10 15 15 3, 4 3 4 3 4 34 7. 6 34 7 6 34 11 8 34 15 10 30 30 30 30 31 32 39. 32 40 32 32 40 33 27 33 33 33 33 34 34 34 3535 35 35 35 35 3 K ..... 10 16 1 19 6 .. - 16 1 5 1 5 1 13 )6 1 1 13 )6 1 1 15 )6 2 1 ) 2 10 71 ) 2 10 71 ) 3 2 71 )73 15 1 ,7 4 1 1 ) 4 3 93 )9 4 11 1 5 I11 5 12 15 4 5 8 5 8 5 16 5 16 5 16 6 6 69 1 - 8 4 8 4 8 4 19 8 .. .. .. .. .. .. .. .. .. (d) City of London 10 8 8 2 8 8 4 4 2 4 8 4 8 8 8 - 10 16 12 1 13 19 18 6 8 8 2 8 12 10 8 5 16 8 266 5 16 8 718 6 13 4 6 7 14 2 3 4 8 8 12 11 8 15 934 9 11 8 9 11 8 9 15 10 2 4 4 8 8 8 10 10 2 4 4 4 8 8 8 10 10 - - - - 10 10 10 10 10 10 8 8 8 12 12 16 11 11 11 11 11 11 11 12 12 13 14 15 17 17 4 4 4 6 6 8 -10 5 5 5 13 13 13 1 4 15 3 12 1 1 3 15 to 41 8 9 4 8 10 .. ... 8 8 8 4 11 8 4 11 8 .. ... 4 8 4 8 2 10 3 6 3 15 3 19 6 5 6 5 6 13 71 7 18 8 6 8 15 9 11 9 11 5 . .40 2 - 10 12 13 18 11- ... Lee 8 8 8 28 30 . Christchurch, Southwark St. Olave . .. St. Clement Danes St. Mary-le-Strand Wapping... . ... rvu. .. .4 8 4 8 *8 .35 16- .8 37 14- 2 '42 1- 8 34 . Deptford, St. Paul St. Anne, Westminster... 6- 33 .. Ratcliff 8 16 13 1 106 04 *s 00 .. .. ... ... 30 30 31 32 32 .33 .. St. George, Soutliwark... Bermondsey Rotherhithe *30- 0 00 . 2 10 3.6 3 15 3 19 6.5 6 5 6 13 7 1 7 18 8 6 8 15 9 11 9 11 .30 .. Hackney ... Newington Plumstead fe .. 23 1526 527 1 8 27 10 27 14 2 - 4 4 4 8 5 - 4 6 8 8 - be, on the whole, more highly The parishes in unions and districts (group c) are thus seen rated than the parishes united with other parishes for poor law purposes only (group b) or those 17 parishes independently administered (group a), while the parishes in group b are on the whole more highly rated than those in group a. This seems to point to the fact that the conditions which applied when the present administrative grouping was formed are not now operative in the same degree; and notably a considerable alteration has been effected by the three methods of equalization already referred to (sec. 4). The present differentiation in rates, as shown in the preceding tables, is in point of fact reached after the operation of the equalisation funds. It is important therefore in the first place to ascertain how far these methods have lessened differentiation, and the following comparative table will illustrate this, the parishes being arranged in the same order, from lowest rating to conclusion highest rating as in the preceding tables- Rate parish or place. Naeof parish to highest rating. Rates per cent, of the charge' on per cent. of the charge byeusaltnfuds b qaiainfns Order of fial efrebyteaerdbth on rates Asy being As altered As further AsfnlyBfr As altered furt~her da e touched by by the altered byI altered by equalization Common the County atoheEui ainEq* i-Commnb h qaie tion Poor County Fund. fnsPorFn. saebefore Fund. ________________________________Fund. St. James' Westminster... St. George Hanover-square City of London St. Margaret and St. John Islington ... Deptford, St. Nicholas St. Andrew and St. George St. Marylebone Paddington ~ see 00 0 00 Ratcliff Deptford, St. Paul St. Anne, Westminster Shoreditch Chelsea, Battersea ... Lambeth ... Penge St. Clement Danes St. Martin-in-the-Fields St. Mary-le-Strand Wapping .. no". 11 1. ~000 090 Ld." "" P"t" . Hampstead Stoke Newington - Kensington . Clerkenwell St. Saviour's, Southwark Streatham St. Sepulchre St. Luke ... Hackney.. .. Saffron-hill b.. fm. - a.. . ... .. .. ".. Christchurch, Southwark Greenwich - .. ".. ., St. George-in-the-East St. Pancras ". .. .. ;h.. .. . .. '. .. Hammersmith.. Mile-end Old-town . ... G o St. Thomas, Southwark St. Paul, Covent-garden ! ... Camberwell .. .. Plumstead .. .. .. .. . . Newington go St. Giles and St. George Rolls Old Artillery-ground .. Woolwich... i .. Clapham .. Kidbrook.. .. .. Limehouse l. Norton Folgate.. Putney .. .. .. Fulham.. Mile-end New-town "Wandawortli , ".. . .. .. e i ... ... c . *.. i c .. ... i .. 7 8 2 - e c .. 11, - ... .. .. .. e .. St. Olave, Southwark.. Savoy £ s. d.£ s. d. £ s. d. £ so d. 19 7 821 1 10 21 17 23 15 22 223 14 - *24 10 1026 5 21 9102319 9 25 3 6 27 10 24 - 1125 14 9 2610 6 27 14 2 28 12 1029 4 7 29 7 928 2 6 32 2 -130 - 4 29 3 6 "28 6 8 31 10 3 29 10 4 28 - 4 28 6 8 28 12 3 28 9 9 28 5 728 19 2 26 1 227 14 1 28 9 529 3 4 36 2 432 10 6 30 11 129 3 4 33 16 8 31 15 - 31 1 1 29 11 8 26 6 928 28 14 229 11 8 33 7 5 31 11- 30 11 529 11 8 30 16 4 30 5 6 29 17 1129 15 10 30 5 131 - 4 31 9 830 - 32 8 - 31 7 1031 1 3 30 -- 29 17 1029 17 10 30 8 530 26 15 127 13 - 28 3 8 30 - 26 9 627 7 -527 19 730 - 26 16 127 14 - 28 4 8 30 1 8 36 3 1132 12 1 30 13 8 30 8 4 26 17 4 29 3 4 29 18 3 30 8 4 32 - 1031 8 9 31 3 30 8 4 27 16 429 2 9 29 15 - 30 12 6 35 2 533 2 6 31 13 1134 15 10 30 16 8 33 10 5 30 13 7 29 6 8 befo35 8 30 16 30 - 3 30 15 6 31 6 7 to35 8 30 16 33 1 9 31 1 1036 12 8 31 9 2 29 35 1 1033 1 11 31 12 2 31 13 4 35 5 34 9 933 17 8 35 12 9,32 1 8 33 7 48 1] 939 -11 35 9 1132 1 8 34 1 37rg 233 2 34 7 65 8 10 32 11 6,32 1 8 7 34 2 3 31 9 33 19 74 19 4 30 10 7 32 1 8 36 3 833 6 10 32 7;32 7 11 37 1 434 19 8 33. 17 11; 32 1033 - - 33 3 5 33 11 2; 10 32 41 7 1137 13 4 35 13 11;32 10 33 14 7 31 19 - 31 5 32 18 4 29 17 - 30 14 31 5- 33 6 8 36 19 135 14 3 35 7 33 6 8 39 16 -36 19 2,35 11 10; 33 6 8 38 19 6'37 10 -; 36 16 -; 6 8 33 29 12 430 10 3 31 X33 2; 6 8 33 12 1033 1 11; 32 12 30 33 6 8 33 15 1132 4 31 7 4; 10 10 33 39 18 3 36 16 2 35 6 -: 15 33 29 19 330 1; 31 7 91 15 33 36 19 -35 9 6; 35 -4 9 33 15 33 8 9 34 4 34 1I11:34 3 4 36 7 1034 18 4; 34 7 2 34 3 4 41 5 937 13 11; 3i 14 61 34 3 .4 39 14 8 36 12 7'34 19 9,34 7 6 33 10 134 5 4 34 15 8i 7 6 34 3653 34 11 8 341 18 34 11117 (2 8 o" from lowest .. .. 0 i c c .. .. t.. - Fund. ed 1 1 1 3 2 2 2 2 3 .3 3 4 4 4 4 13 13 14 5 23 16 12 6 21 14 6 6 12 10 9 8 5 10 8 9 45 32 21 9 34 28 25 11 6 9 11 11 27 27 22 11 20 17 17 14 19 23 33 15 24 25 26 15 16 19 15 15 8 6 7 15 5 7 5 15 9 7 8 20 47 23 33 21 12 10 18 21 22 26 27 21 11 11 16 24 43 36 35 25 30 19 f57 .s 25 13 18 21 30 Iter57 25 26 24 15 28 .34 42 34 29 40 40 40 30 73 42 66 30 38 37 37 30 35 20 30 30 46 39 36 34 52 46 41 35 25 38 39 35 64 60 56 35 32 29 29 38 15 ,4320 28 39 51 )5250 50 39 57 54 56 39 55 ) 58 63 39 45 14 24 18 39 31 34 38 39 33 31 31 45 58 55 48 46 17 22 32 46 50 48 47 46 28 41 44 49 48 43 44 49 62 62 57 49 56. 54. 46 52 61 29 42: 45 52 51 60 54 61... 62 63.. 54 56_ 36. 51 IA i [3] 18 charge Name of parish, Order of parish from lowest to highest rating. Rates per cent. of the charge on byeualtnfd Bate per cent. of the byequalizationfunds. on rates before A ltere As further e e touched by by the altered byte eE by equalization Common the Counttequ quaoifunds. Poor Fund. Fund. zation zation. Poo Fud.Fund. Fund. Pon Whitechapel sel l ... ,. Christchurch, Spitalfields Eltham ... Tooting Graveney ... Horselydown ... .. ,,, ... .. St. George-the-Martyr, Southwark Aidgate ... Bethnal-green Shadwell ... t000 oo Bermondsey Lee Poplar Bow Bromley ... ... ... *.* *,0 ... ... ... ,0 ,10 ... - 59 57 58 57 5. 3 36 16 935 8 4 63 8 4 41 64 47 49 64 55 59 60 60 60 7 7354735126358439 15 535 10 8 36 1 18 -136 2 535135 835 1685 2 6 235 66 60 72 65 60 70 65 61 69 63 65 66 837 10 67 65 49 68 67 59 67 68 66 67 68 69 68 69 70 70 70 71 69 72 73 71 72 73 71 71 71 73 5 37 13 4 42 16 4 36 7 39 3 1140 12 138 9 9 - -3714 6 3913 1139 2 7 37 12 738 2113718 8 42 3 740 19739 2 4 6 44 14 54419 8 8 8 76 91143 14 5 6 238 16 4 37 16 8 6 335 19 5 8 1136 2.11 000... 45 t.. ,.. ... - 4 38 .. 15 36 4 ...4715 ... 48 - Fund. 435 7 13 d. £so as fally a 7 13518 ... 41 ... 45 ... ... .. Rotherhithe tot o ... .,, s. dl. so d. £ ... 41 ,4, ... 237 * .. 44 ... ... d. £ a 15 ...48 10 ,.e ... so ... 34 .. 34 ... 37 ... 41 ,.. 40 .ls , £ ,..40 a altred Cuby 54311 4,43 14 4'43 2 34016 54016 1 1042 If therefore the units of local administration as originally formed had been left to themselves, the range of rating would have been from £19 7s. 8d. per cent. in St. James, Wetminster, to £48 1s. 9d. per cent. in St. George-in-the-East; whereas in consequence of making local charges fall upon county funds, the range of rating is from £23 15s. per cent. in St. James, Westminster, to £42 is. 8d. in Rotherhithe. There has thus been a levelling up of the lowest-rated parishes and a lessening of the highest-rated parishes, and in no case is a local authority in London entirely independent. Of parishes which incur a different expenditure and in consequence of equalization bear the -samerate, there are Paddington and Ratcliffe; Deptford St. Paul, St. Anne, and Shoreditch; Penge, St. Clement Danes, and St. Martin; Clerkenwell, St. Saviour's, and Streatham; St. George-inthe-East and St. Pancras; Greenwich and Hammersmith; Camberwell, Newington, Plumstead, Rolls, and St. Giles and St. George; Savoy and Woolwich ; Clapham and Kidbrook; Charlton and Lewisham; Eltham and Tooting; Horselydown and St. George-the-Martyr. But still the range of differentiation is great, and the causes of this will need a somewhat lengthy examination. The causes of differentiation in rating operate both through the county and the parish, but by far the most important are those which operate through the parish. The first cause of differentation to be considered is the exemption from county rating. This occurs in the following casesCounty rate (special): The City of London, Inner Temple and Middle Temple. Asylums Board charge : Lincoln's-inn, Gray's-inn, Inner Temple, Middle Temple, and Penge. Common Poor Fund charge : Penge. The exemption from the special county rate is in London not due to special areas being benefited by special expenditure out of rates, and in consequence being charged- with a special rate, but to a distinct exemption of the City of London from taking its share in the administrative organization of the county. It causes differentiation of rating between the group of parishes contained in the county of Battersea,-Lambeth, Petroleumum *oa. ... 000 0*0 f o ... .. Lunatics see Coroners ... Reformatories Ot Shop hours ... Drowned bodies fee e ... ... ,.. . , 11 6 1,223 1 4 ... 15 10 ." 000-000 .. .. ... -4102 2,704 .09Ptoem 733 ... ... 7 ... ... ... . d. 4 ... ... ... s. on'-in . .. ... ... £2 6,179 ge Dwellings for the poor ... .. .. 0.. -2 121 1 10,988 3 5 -- £ s. 5,727 17 d. £ - 451 d. 7 7 2 5 9 1 2,259 - -. - 1,223 - 0- - 733 15 10 01 - 121 1 3 5 - 4,810 5 2 445 - - - 1 3 1 s. 6,177 16 1 1 4 - 19 (b) By the Cotimmissiriers of Sewers. Service. Dwelling-house Improvement Fund ... ... Weights and measures 1,657 . 1,667 10 11 ... ... ... ... ... ... ... ... ... £ s. d. 5,574 16 6 ... ... Gas-meter testing Dangerous structures Explosives Net expenditure. s. d. . 7,232 - 10 .... ... ... ... Receipts-in. aid. ... ... ... Expenditure. ... ... Gas testing Expenditure. Service. ... ... ... 7 1,613 19 909 13 746 17 - 9 6 9 1,232 25 15 12,681 7 - 7 1,232 8,676 15 7 114 19 56 4 6 96 2 11 9 s. d. 4 4 920 13 4 - - 1;499 853 - £ - 23 1 4 4,004 12 9 - 3 - 8 Assuming that no saving would arise from uniform administration, and that the whole of this expenditure would fall upon the entire county, the position of things would beCharges now paid for by the Special County Rate ... ... £300,057 13 ... 3 Charges for corresponding services now paid by the City Corporation and by the Commissioners of Sewers (as above) ... ... .. Total charges to be met by the entire county 8,814 17 10 ... 308,872 11 1 This amount calculated on the rateable value of the whole county is equivalent to a rate of 2"166d. in the £, or 18s. 0"61d. per cent. of rateable value. The differentiation in rating as between the city and county by reason of this exemption works out as follows---. (a) The CountyRate now levied-per cent. of rateable value ... ... 1 Rate which would be levied but for the exemption-per cent. of rateable value ... .... ...... ...... - --18 0,61 Differentiated rate charged upon the county by reason of the exemption of the city-per cent. of rateable value ,.. ... - .. 1 1139 (b) The CityRate now levied (that is, the rate of the Commissioners ... of Sewers)---per cent. of rateable value ... Amount which is paid by the Corporation and which does not fall on rates-per cent. of rateable value... 1 10"95 £- - 2 3.37 £- 4 2"32 18 Rate which would be levied but for the exemption-per cent. of rateable ... ... . . ....... ...... value ...... 0"61 Differentiated rate not charged upon the city by reason of the exemption-per cent. of rateable value ... ... ... ... - 13 10-29 The Asylums Board charge is not levied from Lincoln's-inn, Gray's-inn, Inner Temple, Middle Temple, and Penge. Assuming that the inclusion of Penge in the Asylums Board district would be to correspondingly increase the charge to the amount of contribrtion, the exemption of the Inns of Court may be considered as the only cause of differentiation under.this head. This exemption causes an increased charge equivalent to a rate of "63d. per cent. upon rateable value to fall upon the rest of the parishes in the county. The four Inns of Court escape taxation to,the extent of £1 4s. 9"98d. per cent. of their rateable value, and the rest of the county is charged with '65d. per cent. of its rateable value more than it would be if the Asylums Board charge were levied equally over the county (a). The common poor fund charge is not levied upon Penge. It is impossible to say with any certainty what the effect would be if Penge were to be brought into the Metropolitan Poor Law system and separated from Croydon, but it is probable that it would gain from the common poor fund at the expense of the rest of London. Putting these exemptions together the City of London gains 13s. 10"29d. per cent. by its exemption from the special county rate, and loses "65d. per cent. by the exexmption of the Inns of Court from the Asylums Board charge; the Inner and Middle Temple, gain 18s. 0:61d. per cent., less 2s. 8387d., or 15s. 9"24d. per cent. by their exemption from the special county rate (as they are not rated to the Commissioners of Sewers) and £1 4s. 9"98d. per cent. by their exemption from the Asylums Board charge; Lincoln's-inn and Gray's-inn gain £1 4s. 9"98d. per cent. by the exemption from the Asylums Board charge, and lose 1s. 11"39d. per cent. by reason of the exemption of the City from the special county rate; Penge and the rest of the county of London lose 1s. 11"39d. per cent. by reason of the examptioni of the City from the special' county rate,' and "65d. by reason of the exemptions from the Aylums 'Board charge. Put into tabular form, the figures are as follows(a) Although the Inns of Court do not contribute to the expenses of the Metropolitan Asylums Board, a peculiar arrangement is in force by which Gray's Inn contributes to the common charges of Holborn Union and the Temples contribute to the common charges of the City of London Union, the common charges in both cases including the charge of the Asylums Board on the unions. The benefit of the exemption, therefore, instead of accruing wholly to the places exempted, is shared with the unions to which they thus contribute. The effect of this arrangement is not, however, included in the figures used in this memorandum, because, being caused by a technical process which dces not appear to be founded upon statutory provisions, it may, perhaps, be counteracted by other similar operations. 20 Increased 1Decreased rating-per Net result per cent. rating--per cent. of rateablelcent. of rateable of rateable value. value, value. d. s. City of London Inner Temple ... Middle 65 £s.d. 13 10.29 1139 11.39 2-7.22 2 - 7.22 1 4 998 1 4 9'98 ... ... ... ... .. - ... ... ... ... -- Lincoln's-inn Gray's-inn ... ... ... ... Penge ... ... ... Temple ... ... 1 1 ... 2 ... 0.04 2 2 1 1 0.04 2 ... Remainder of the County of London £sed. 13 " ... 7'22 7.22 2 1059 2 10'59 - - 2 - - 9-64(-) 2 (-) (-) (-) (-) 0-04(+) 0-04(+) The remaining causes of differentiation operate between individual parishes, and not between groups of parishes in particular areas. Certain classes of property are allowed partial or total exemption from rating, and the extent of this within each parish in proportion to the total rateable value of the parish causes differentiation of rating. These properties consist of (1) properties at and below £20 in value which, by 32 and 33 cap. 41, are allowed a deduction of 15 per cent. from the rates when the rates are paid by the landlord, and a further deduction up to a maximum of 15 per cent. if rates are paid whether the premises are Vict., occupied or empty, (2) property not occupied, which in the City of London is exempt from rating to the extent of one-half, and in the rest of London wholly exempt, (3) land in respect of which only two-thirds of the sewers rate is levied, and certain other property, chiefly land, in respect of which only one-fourth of the lighting rate is levied, certain classes of property exempt from rating by statute, certain special property exempt from rating by private Act, and certain property partially exempt from rating. The loss arising from these several causes cannot be stated in money value, but in appendices 5, 6 and 7 will be found such information under each head as can be obtained at present. Property at or under £20 rateable value bears a very different proportion to the total property in different- parishes. The highest and lowest proportions are set out in the following tableHighest proportions. Proportion per cent, of total, Parish, 66 Lowest proportions. Proportion per cent. of total. Parish, 52 St. Paul, Covent Garden.. "04 45 St. James.. .. "1 City of London 39 .. 38 Rolls .. .. .. Bow ... .. .. 36 St. Martin.. Mile-end Old-town St. George, Hanover-square 35 Tooting ... 35 St. Clement Danes 1 Limehouse.. 32 Kidbrook ... .. 1 Bermondsey 31 Paddington 1 Rotherhithe 29 St. Olave 1 Deptford, St. Paul.. 29 Savoy ... ... ... 1 St. George-in-the-East 27 St. Mary-le-Strand . 2 27 Camberwell.. .. Old Artillery Ground 2 Newington.. 27 St. Sepulchre ... 2 Greenwich 26 St. Giles and St. George 2 26 Hampstead 04 2 Charlton 25 Kensington. Poplar .. 25 .. Stoke Newington . . 3 St. George-the-Martyr 24 Marylebone 3 Fulham.. 24 Saffron-hill 4 Battersea 23 St. Ann ... 4 Shadwell 23 Wapping ... 4 Wandsworth*o .. 20 St. Pancras 4 Deptford, St. Nicholas 20 Norton Folgate.. 5 Woolwich 20 Aldgate ... .. .. 6 Lewisham 17 St. Saviours 6 Hackney 16 ., .. Islington ... 6 Spitalfields.. 15 St. Andrew .. .. 7 Shoreditch 15 St. Luke ... .. .. 8 St. Margaret.. 15 Chelsea ... .. 9 Hammersmith 15 Putney ... 9 Whitechapel . 13 . Christchurch.. 10 Clapham .. 13 .. Clerkenwell 10 Lambeth .. .. 13 Streatham ..... 11 Penge.. .. .. 13 Lee ... ... .. 11 Eltharn .. .. 12 These variations when expressed in terms of rate show remarkable results. Assuming that owners who are entitled to receive the allowance of 15 per cent. do as a matter of fact it, the Plumstead ... Bromley 000 Bethnal-green Mile-end New-town iei"" ... .. .. ... *0 go# e go .. .. .. Ir""r ... b0 0 ... .00 .. .. ... . go 04 se so So 0 ., .. .. .. .. 90 .. .. .. .. .. ,. 94 .. .. . .. .. 04 .. .. .. .. .. receive all The following corrections were omitted from the second table on page 20, although the in Appendix 5, from which the table is compiled, are correctly printed St. Margaret should be 4, instead of 15. ,, 23. ,, 24, Battersea 4. 3, ,, ,, Kensington figures 21 allowances cause an increase of rating in the several parishes, ranging from £2 14s. 4d. per cent. in Bromley to -Sd. per cent. in St. Paul, Covent-garden. The figures are given in detail in column 13 of Appendix 5. Bromley appears as one of the two highest rated parishes in the county, with a rate of 8s. Id. in the £, or £40 8s. 4d. per cent. Of this rate £2 14s. 4d. is due to the exemptions in question, leaving £37 14s. per cent. as the normal rating of the parish. In the case of Paddington the rate is £29 7s. 6d. per cent. Of this only is. per cent. is due to exemptions, leaving £29 6s. 6d. per cent. as the normal rating of the parish. The same principle applies in the other parishes set out in the Appendix. The question of the exemption of unoccupied property is an interesting one from the special point of view of London Taxation. Under many of the local acts passed before the year 1855, power was given to assess owners for half rates upon empty property. Thirty-three of the parishes in London were thus empowered for one rate or another, though not necessarily for all rates. The exceptions where no such power appears to have been conferred are parishes which for the most part had not obtained local acts, and were principally rural in character with little or no rating. The parishes do not now exercise these powers under the local acts, except in the City of London. I am not aware of the legal reasons for this, and believe it is not quite certain that the power has lapsed, but this is a legal question upon which I am not qualified to express an opinion. In Appendix 6 a summary of these statutory powers is given. There is the further point that so large a proportion of London rates are now levied equally over the county, and not locally in each parish. This causes an inequality of incidence in respect of rates which are intended to be equal, and it is a matter for consideration whether this defect in equalisation should not be remedied immediately. The rateable value of the unoccupied property in each parish is given in Appendix 7 for the year 1896, and it will be seen therefrom how variously the amounts affect each parish. The range of differentiation under this head is entirely different from that last considered. The poorer parishes were chiefly affected in the former cases; parishes whether rich or poor are affected by unoccupied property. Taking as examples the same parishes as in the previous class of differentiation, namely, Bromley and Paddington, it will be seen from the appendix that Bromley is not affected comparatively to so great a degree as it was in respect of property at or under £20 rateable value, while Paddington is affected to a greater degree. In the case of Bromley the increase in rating due to exemption of unoccupied property is only 14s. 10d. per cent.; while in Paddington it is £1 14s. 8d. per cent. The property wholly or partially exempt (see Appendix 8) causes differentiation of rates in the same manner, though in different degrees, as that already explained in the previous cases. But the rateable value of this property is not to be obtained, and it is therefore impossible to express the result in terms of rate. To the exemptions by statute will now have to be added that of the voluntary schools. The effect of such exemptions in the case of London is peculiar, and as its full operation can be shown in the case of the schools on the existing valuations the figures are given in Appendix 9. Each parish will bear the loss caused by the exemption from rating in so far as the portion of the rates raised for parish purposes is concerned, and in addition a certain portion of the county rates. The means by which this is effected needs perhaps some explanation. The rateable value of the exempted property is excluded from the valuation lists of the parishes, These totals are the basis of the County of and the parish totals are consequently reduced. London valuation, upon which all the county rates are levied, and this valuation is correspondingly reduced. The county authorities, having a reduced valuation on which to assess the amount required by them, have to proportionately increase their rate of assessment in order to raise the same amount of money. In other words, the rates previously required by the county authorities on the rateable value of the schools (£27,612) will have to be collected on the remaining rateable value of the county; thus distributing the county rates on Voluntary schools over the county in proportion to rateable value. Similarly, the portion of the rates for parish purposes will be distributed over the parish area. The effect on the Equalisation Fund, however, is peculiar. The apportioned contribution of the parishes is fixed at 6d. in the £ on the rateable value, and the total amount so produced is distributed among the sanitary districts on the basis of population. The rate of assessment remaining the same, namely, 6d., the amount produced will be decreased by the amount of 6d. in the £ on the exempted rateable value (£27,612), viz., £690 6s. The amount to be distributed among the sanitary districts on the basis of population will consequently be reduced by this same amount of £690 6s., and each sanitary district will receive a grant from the fund in aid of its local rates less than it did before by its population proportion of £690 6s. This loss will fall on the parish rates: in most parishes the share of the loss will be in the direct proportion which the population of the parish bears to the population of the county; while in those parishes under District Boards which receive net grants from the fund, the loss will be an amount arrived at by apportioning the difference between the loss to the district, and the decrease in the district's rateable contribution to the fund (due to the exemption of the schools in the district), upon the basis of the population of the parishes in the district, and by adding thereto the decrease ii the rateable contribution of each parish to the fund (due to the exemption of the schools in the parish). In actual fact, the result of this elaborate method of apportionment would not differ materially from the simple proportion of population, and would only affect the individual parishes in a few sanitary districts. The figures in Appendix 9 are therefore calculated on the latter method. What is true of the exempted schools relating to a total valuation of £27,612, is true of other exemptions, the parishes affected of course varying in each case, and the amount of the exemption also varying. It is a pity that this question of the exemption of property from rates is not better understood, and that its effect cannot be ascertained precisely, because it is a matter which can easily assume proportions of importance to some parishes. These exemptions from rates form a definite grotup of causes of differentiation. In consequence, however, of the property belonging to the last group, property partially or wholly exempt, not being valued it has not been found possible to give precise information as to the effect of each class of exemption. The total effect upon each parish of all these causes of differentiation has been ascertained not only for the year 1895-6, to which year the other figures in this memorandum relate, but also 14 7 11 3 13 11 9 16 9 13 1 17 3 - 4 6 9 1 26- 49- 443 275 125 22 196 for the year 1890-91. A comparison of these two years is as in the order of lowest to highest rating in the year 1895-6. 1 the follows, -69 parishes being arranged Increase in rating in each parish due to 1 I exemptions and allowancescent. of rateable value. . Parish.per 18956. St. James,'Westminster St. George, Hanover-square City of London St. Margaret and St. John £ s. di. J". ~" ,... (-) -.. - 11 5 9 -16 3 5 Shoreditch Chelsea 5 ,n". 8 1 8 11 3-7 1 16 - ,-67 (--) ~"." Id.. .. - -15 . 1 , 12 19 11 1 13 5 S. - St. George-in-the-East St. Pancras... Sa~ffron-hill, &c. 2. 3 ... 1 10 4 2 12 Rolls t".. Cof ... o .o ... ... " Artillery-ground Savoy .. 21.7 8 ... ... -11 1 2 :811 2.18 5 .. "" ... ... 60 .. ... r r , ~~ ~ , .. Mile-end New-town Wandsworth 8 9 1367 11 ... ."" ... .. :9 , 4.90 ... Kidbrook.. ... Limehouse.. ... Norton Folgate Putney Fuiham 4 ... , 5 , r 3110 10 - 9 4 7 i-3 .9. 3 3 12 - 283 -82 lgo3 -11 2 . -- 19 11 *00 00 Old Woolwich Clapham 8 -16 .. ~""" ... St. Giles and St. George.. . St. Olave, Southwark ... 2 4 2 14 1 10 1 13 D19 -44 1-fh2 13 1 Str214 152 .. Mile-end Old-town St. Thomas, Southwark St. Paul, Covent-garden Plumstead.. 8 3""" ... P.. ... 7. 1 19 2 16 1 ,2 1 Christchurch, Southwark... Camberwell 6 11 8 .. Newington - 10 rr.. Hackney.999 12 1 18 5 17 1 .16 2 tS.. " Hammersmith 1 -86 2.10 9 4 1 -10 8 -18 .. . ... 1 -- 14 176 11 4 - 13 11 ... St. Lake Greenwich 8 - ... .. 3 17 -15 Y0." ,n.. St. Sepulchre 1 2 9 -6 ... Clerkenwell St. Saviour.. Streatham ,1 .18 12 1 19 4 11 254 Hampstead... Kensington... 6 1 14 1.12 10 " Stoke Newington 19 - ... - 8 - 19 5 1 1 12 4 So Battersea ... Lambeth ... Penge St. Clement Danes St. Martin-in-the-Fields St. Mary-le-Strand WIapping ... 16 2 16 11 1 12 ... ... 7 17 -16 -- S.. ... Deptford St. Paul St. Anne, Westminster d. 2 . ... -84 iO"" and1. Ratcliff S. £ - ~."" -64 Islington Deptford St. Nicholas St. Andrew and St. George St. Marylebone Paddington.. l A f 1890-91. 1 14 1 - 17 11 282:19 2 7 - 11 2 16 2 18 1 - - 2 18 10 2 263- 1 16 3 5S 5 4 4 11 - 19 2 1 10 7 3 11 11 1 6194 8. 4 15 414 Bow... ... ... Bromley Rotherhithe e~~T)IIR . ... ... ... ... 7 52 .9. ,,,I . 6 7 2 18 2 1 4 16 4 _ 23 An important feature of this comparison is the great difference, in some parishes, in the figures for the two years. This is due to two elements of differentiation not yet noted. The first of these items causes an increase of rates. It is an allowance of 15 per cent. or less to owners of property at or under £20 rateable value on condition that they pay rates upon property whether occupied or not. This allowance is clearly not wholly an exemption, but partly an equivalent for the cost of collection, and partly for the rates upon empty property. It is therefore too complicated an item to properly put into due relation to other elements of rating; besides which, it does not obtain in all parishes, and varies in those in which it does obtain. The second item causes a decrease in rates. It arises from property coming into rating immediately it is occupied and not being inserted in the valuation list for county, district and union rates until a later date. Thus in the case of four parishes, in 1895-6, this operation was enough not only to entirely counteract the operation of exemptions, but also to allow of a decrease in rating over and above the increases due to exemptions and other causes. Again in the case of Chelsea, in 1890-1, the figures show that the net decrease in rating was only ls. 3d. per cent. as compared with £1 12s. 10d. in 1895-6. The cause of this state of things in Westminster was the increase in the value of Government property brought into rating for a whole year before it was brought into the valuation list to be charged with the full county and union rating, and in Chelsea it was the rebuilding of the Cadogan estate. These two examples illustrate how complicated a question these matters of differentiation are at different times in different parishes. If building operations are actively going on in a parish the rating is decreased as the buildings become occupied; on the other hand, in a parish which is stationary as to buildings, all exemptions have their full effect upon rating. It is to be noted that the practice of the parishes in their demand notes for rates, of adding to the county rates an estimated proportion for the loss likely to be incurred by exemptions is not justified by practice. Thus in the case of Westminster the rates in 1895-6 for county purposes were thus set out, as compared with the rate made by the county authorityRate demanded by the parish, s.d. County rate School Board .. ... ... ... Rate made by the county authority. s.d. 1 4 - 102 1 ... ... ... ... 3 112 The increase of id. in the case of the county rate and the decrease of id. in the case of the school board rate, are not justified by the facts, and in the following year, 1896-7, the errors were not rectified. The same objections occur in the case of other parishes, all of which adopt the principle of adding to the county rates an estimated proportion in respect of losses likely to be incurred by exemptions. But these losses, if they are to be so called, are parish charges and not county charges, and they differ in each parish and from year to year. They are therefore nothing but the increase in rating due to differentiation in certain cases of exemption, which increase is a parish charge and should be explained as such. The next cause of differentiation of rates is the early or late date at which parishes or districts in London have become equipped for the purposes of local government. Speaking generally the central parishes were in a fairly forward state at the time of the passing of the Metropolis Management Act in 1855, while the outlying parishes had hardly begun the work of paving, sewerage, workhouses, and other services necessary to bring an area up to the level of the requirements. Since 1855 other necessities have arisen, and some parishes and districts have supplied themselves with those necessities, while others have not; and in the case of the river side areas the necessity of embanking has arisen, which does not occur in other parishes. The position of the parishes in regard to these matters is practically tested by the loan operations of the various authorities. In Appendix 10 is given a table showing the indebtedness, 1895-6, of each parish in respect of parish, district and union loans, and the charge for repayment and interest in 1895-6 in respect of such loans, reduced to percentages of rateable value. The following parishes have the highest rate of loan chargeRate in the £ of loan charge 1895-6. Bow ... Hfammersmith ... Fulham St. Luke ... ... ... 11d38 4555 ... 11"35 21"97 ... ... ... 11.32 29"22 10"38 1027 31"50 4189 ... 8.09 3468 . 8.00 29"29 ... ... ... ... ... ... St. George, Southwark ... ... ... ... St. George-in-the-East Lee... Percentage of loans outstanding to rateable value. . .. ... ... ... ... ... ... 7"57 2812 ... ... ... 7"55 2606 St. Martin-in-the-Fields ... ... 741 29'29 Poplar Charlton ... ... 703 ... ... ... ... 26"18 1800 Plumstead ... Bethnal-green Putney ... ... ... ... 7"66 702 28"98 21~ These examples are in contrast with the following cases of the lowest rate of loan charge Percentage of Rate in the £ of loans outstanding loan charge 1895-6. to rateable value. d. 297 St. James, Westminster ... ... 66 Horselydown ... ... 226 ... 8-49 744 ... St. Olave and St. Thomas, Southwark 8-49 ... ... 226 300 St. Anne, Westminster St. George, Hanover-square Aidgate ... ... ... ... ... ... 336 341 894 11.03 ... ... 356 1308 St. Marylebone ... ... 364 1514 Paddington ... .. , too The differences in these two groups of parishes are due to loans for permanent works to meet requirements for purposes common to all London being in active operation in the first group, and either paid off or nearing the finish in the second group; to loans for libraries, baths, cemeteries, electric lighting, &c., having been incurred by particular localities and not by others; to loans for improvement works raised in some localities and not in others; to loans raised in some localities for works of current purposes such as wood paving, the equivalent charge for which in other localities is met out of current revenue; and to loans for administrative purposes such as town halls, wharves, depots, &c., which do not occur in all places. The parish of St. James, Westminster, is the best example of places where the lowest charge for debt is incurred. It has now no municipal loans. It incurred a loan for wood and asphalte paving in 1883, and finished paying it off in 1896; it incurred a loan for the town hail in 1862, and finished paying it off in 1881. It bears its proportion of poor law loans, and it has a small loan for baths. The comparative figures, with a view of showing the different stages in municipal and poor law equipment at which each parish has arrived, would be very valuable as an important element in the differentiation of rates. But the information for such a purpose is not readily to hand. In the meantime the information in Appendix 10 will show the actual differentiation in rates due to loans. The next cause of differentiation of rates arises from inequalities in local administration. Some parishes or unions may administer their poor law so as to give a larger amount of outdoor relief than other parishes or unions, and as the whole of outdoor relief remains a parish charge and is unaffected by the equalization under the common poor fund this difference operates upon the parish rates; some parishes may maintain parks and open spaces, baths and washhouses, libraries and other optional services, which other parishes may not; some parishes also may by their adjunct to the river have to incur charges in respect of embankment which do not fall upon other parishes. The differentiation of rates in these cases takes the shape of increasing the rates where these services are administered, and the following table shows the result in each parish- I Charges in respect of the undermentioned services, causing differentiation of rates (per cent, of rateable value). N~ame of parish. Open spacesBthOhe Bril, maintained Buil by local uhoiie.washhonres. Outdoor irelief, _____________________I £ B3attersea Lambeth... ... ... Pengo. St. Clement Danes s. d. £ sd. £ ... - 14 5 - - 1 ... 1 8 10 -1 3 ... ... 18432 ....- 2- St. Martin-in-the-Fields ... St. Mary-le-Strand Wapping ... Hampstead . ... - 14 2 4 4 ...- Stoke Newington Kensington ... ... Clerkenwell ... ... 147 ...2 108 -1 ... -15 - ... ... IRS* ... -15 ... ... 3 - 110 - ... -14 5 -- 7 - 84 - - - - - 3 s. d. 1 14 1 10 118 1 - £ s. d. 71-- -6-- - £ s. d. -3 - 9 -- £ - 5 3 - 7 10--4 - - 9 - 7 11 -- -- ,., St. Saviour Streatham s. d. - -1 ... ... d. - .7 3-11 ... -7 3 - 12 3 -11 ... -7 ... services. Be £ - 6 2 Ttr Tt. tseil scal ibrrie, Lirre. andh an 1 8 8 -5-89 - -S5 -19 -6 9 -15 1 4 - 8 1-8---5177 -82--4 - 18 10 1 131 53-310--2-136 - - -4 2 -129 - -199 - -10 -79 81 7 -- - -4 - -1 4 18 23 115 2 5 6 25 Charges in respect of the undermentioned services, causing differentiation of rates (per cent, of rateable value). Name of parish. Open spaces Outoor maitaied relief, by local authorities. maintainedBahOte Outdoor s. d. £ 158--3-- £ St. Sepulchre... Luke... ... Hackney... ... St. ... ...- ... ... ... .. - 15 1 4 ... s... 2-1215 ... St. Pancras Saffron-hill, &c.... ... Christchurch, Southwark Greenwich ... ... ... ... Hammersmith ...... Mile-end Old-town ... St. Thomas, Southwark St. Paul, Covent-garlen Camberwell ... ... Newington ... ... Plnmsteacl ...... Rolls ... ... Old Artillery-ground ... Savoy ... Clapham... ... Kidbrooke ... Limehouse ... Norton Folgate... Putney... ...... Fuiham.. . Mile-end New-town Wandsworth ... Charton... ... Lewishamn W~hitecha-pel - 3 - t - 3 - 7 3 -11 ... - 8 9 - 7 3 - ... ...- . ... ... ... - 118 14 2 ... Tooting Graveney ... ... -14 ilorselydown .... ... ... St. George, Southwark... 02 1 -1- - - 5 - - - - - 11811 -148 8- 4 1 2 119 8-61--1154 - 1 5 - 8 -4 - 3 ... ... ... Shadwell... ... ... Bermondsey ... ... ... Lee ... ... ... 19 ... ... ... ... ... ... ... ... ... ... ... ... 2 2 331 22 336 2 2 3 -421 8 - 1 -84 - -- -31- 9 -10 7 - -38- 6 336412 84 -1 1 215 7 8-11 35 8 8 5 - 152- -- 84- 7 58 - - 6 - S5215 3 21 - 2 55 - 14 6 - 17 9 -6 -19 5 -58 18 5 19 4 1 13 6 -- 78 - - - 2 2910 14 26 1 - - 29 - - -7 --- - -5 11 -- - - 6 8 84-84- -9 - - - - ... Poplar ... Bow ... Bromley ... Rotherhithe 6 -5-89 5-367 74--1148 - - - -- 3-10 -195 - -- - Bthhnal-green 18 84 -- - 145 - -1411 - ... 2 -5-89 - 2 101-7 Aldgate ... p - -69-9- 1 10-84--6-195 - 6-14 7-73--11610 - 15 3 - 1 ... - 89 - 1i0 ... 1 24 ... - 14 2 .. 1153 5296 - - -- ... 1 911-3 .. - 89-110 ... 84155226 156-711--131311 -76-77-12 - - ... - 8 9 ... - 14 5... - 9 7-410 - 8 9 ... - 14 5... 1 18 6 3 96 -7-37 -- 11 ... 212 -9169 - -1-172 3 6-39-101-93 5--3-27 6 1-- 1- 110 - 3 9 297 1 8 6 - - 8-4 1 5 1771144 710 39 -- 1 so d. 1 2 -25 311--2 - 71 8---8 2 - 4 4 - - - ...... 2 ... ....... 1 8 751- so d. £ - 2 -111 83- ... 1 18 ... - 14 ... -2 - 5 11--3 1 4 3 7 1 6 10 5 -15 3-39186 -1-106 ... ... -16 1 106-19 - so d. £ - - - 33 ... - 15 9 d. £ Total. -311--21-- 8 -25 ...- ... 1 ... 2 ..... 2 ... ... 1 so 3 2 .... ... ... Woolwich 5 - 5 8-- ... St. Giles and St. George St. Olave, Southwark.... s. d. £ Oh special Libraries, - 8 7 1 10 St. George-in-the-East ... s. d. £ Baths and Burial, -1 boards there are only 14 parishes charged, the highest being Putney at 14s. 7d. per cent.; for baths and washhouses only 28 parishes are charged, the highest being -Bow, at £2 s. 5d. per cent.; for public libraries 38 parishes are charged, the highest"being' Clerkenwell; at l0s. 7d. per cent. ; other special services range from nil in 2 parishes up to Christchurch at £1 8s. 6d. per cent. These services acutfracniealprprinothdifrnitoiirae.'The differentiation due to inequalities of rateable value is 'a more difficult subject to deal with. Unlike every other county authority in England, the' County: Council of London does not settle the county rate basis except for one portion of the county, namely, the fHamlbet of Penge. The rest of the county is governed by a special Act, the Valuation Metropolis ,Act of, 1869., .Under this Act the totals of the valuation lists prepared by the overseers, confirmed. by the, assessxent committees, and agreed to by the surveyors of taxes, become by section 45 of the Acv the county rate basis. That there are inequalities of practice among the various local authorities there can be no doubt, and the Council alleged in 1891 [4] 26 that some parts of London were under-assessed in consequence. For every parish under-assessed the rest of London has to pay an increased charge for all the rates levied by county authorities, that is to say, for £19 17s. 10d. per cent. on the rateable value out of an average total of £28 18s. 9d. per cent., or nearly jrds of the rates. It is more important to London generally that equality of assessment should obtain than to other counties, first because the rates levied over the entire county area are so much higher, secondly because the rateable values are so much higher. But apart from this subject there is. the equally important .subject of t assessment of land values. This will be gone into by the Valuer to the Council, and, accepting his estimated figures as a guide, I have put into Appendix 12 the effect of the present mode of arriving at the rateable value, as compared with the result of taking land values into consideration. The following table shows the differentiation of rates in each parish from this cause- he Rates increased per cent, of rateable value. Name of parish, s d. Rates decreased per cent, of rateable value. £ so d. St. James, Westminster St. George, Hanover-square City of London ... ... St. Margaret and St. John ... ... ...- 6 - ... ... ... - 5 ... ... ... ... ... ...- Islington ... ... ... .. ... ... ... ... Deptford St. Nicholas 1 ... ... ... ... ... ... be* 432 Paddington ... Ratcliff ... :.. Deptford St. Paul ... ... ... ... ... ... , r .AnWsmntr. Shoreditch Chelsea ... Battersea eg Lambeth... .-. seeso ... ... ... 8 ... 3 10 8 3 9- ,.. 8 - .. ... ** ..... 9 4 fe 1 - ... ... .,. ... ... 1 ... *s ... 93 1 1 ... .. . ... .. . ... .. .. .. ... .o . ... ... ... . ... .. ... ... ... ... ... ... . ... ... ... ... ... Cstcurch,.Southwark .. Mile-epndr1Old-7 town Norton Folgate .. Putney . .. ... Charlton .ee ee. Lewisham Whitechapel ... egg .. ... ... . .... ,g.g e.g gee ... ... .0 .. .. eg.g. gfe ... e.. ggg .gee .:.e 2 4 2- , 1 6 - see 7 0gg g 6 e ... ... g - -- .g. e - 83 1 ... ... 2 - 9 11 *. ge ... 11 8 ... 1 1 .2 #0 .e. 7 7.7 ... .,. 3 10 3 1 . :00g3 - 3210 - ... ... .... 310 1 2t0 3Sr ... ... .. ..- 6 ... ... o*. geulegm Mile-end New-town . .gg . see ... ... , ... *oe...egGogg . - 5 10 ... * V Hammersmith 6 -- ... . - -- ... . ... SSffonhl, ch Wandsworth - ... ... ... ... .. StrePaha Hackney... 8 11 ... Hk sedn t em t sn Htakney.. ... *. goo St. Mary-le- Strand W apping... i g ... .. e o a9a - .. .-.... .. ... St. Martin-in-the-Fields Haaead S t .o S avi wur g Kt esington Ct.Lrkewl ... - 3 1 ... Doe St. Clement Danes 8 ... ... .. .. 7 .. ... ... ... 2 6 11- St. Andrew and St. George St. Marylebone ... ... .. 2 11 4 - 1 2 - 1 6 - 7 27 Rates increased per cent. of rateable value. Name of parish. s.d. Christchurch, Spitalfields ... ... ... Eltham ... ... ... ... ... ... ... ... ... ... ... ... ... 3 ... ... ... 4 3 Aldgate ... ... ... ... ... ... 1 6 Bethnal-green Shadwell... Bermondsey ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 6 Lee ... ... ... ... ... ... 4 Poplar ... ... ... ... ... ... Bow ... ... ... ... ... ... 5 7 Bromley ... ... ... ... ... ... 3 Rotherhithe ... ... ... ... ... s.d. 2 St. George, Southwark ... Rates decreased per cent. of rateable value. ... Tooting Graveney Horselydown ... 1 6 - - 11 - - - 3 11 - -r3 7 - 1 - 1 1 8 2 10 1 - - 13 11 Grouping all these causes of differentiation together, we have, first, optional causes due to the action of local authorities in the administration of services; secondly, services which fall upon the parishes from special causes, such as embankment of the river; and thirdly, compulsory causes due to general legislation, such as exemptions from rating, or to the action of other authorities than the rating authority, as for instance, in matters of assessment. The compulsory causes of differentiation are those which should be alleviated; the optional and special causes express the differentiation which is due to circumstances which either could be avoided by the rating authorities themselves or in respect of which they are compensated by the advantages derived from the service. Attention has not been drawn to the special cases of the Inns of Court and the places under Schedule C of the Metropolis Management Act, 1855. These are not included in any sanitary area and some of them do not levy the ordinary sanitary rates or local poor rates. The corporate bodies in fact perform all the necessary services for their tenants, and instead of levying a local rate as in the ordinary case, they levy a covering rent for the premises occupied. In these cases the entire value of the premises is expressed in terms of rent, and they represent the contrast to the more general case where the tenant pays the value of the premises in two sums, partly to the local authority by way of rates and partly to the owner by way of rent. The rates imposed upon these authorities do not therefore compare with the rates raised by ordinary parishes. 7. The differentiations which have been examined are those which obtain among the parishes one with another. It is advisable also to point out that the differentiation which has already been shown to exist between different properties or classes of properties in the same parish has a distinct bearing upon the question as it affects the general ratepayer. The information has been already partly given under this head in dealing with allowances made to properties at or under £20 rateable value, unoccupied property, and exempted property, for the purpose of ascertaining the differentiation between the rates of each parish. Under the first head Appendix 5 shows the extent to which one class of ratepayers in each parish is relieved while another class has to bear an extra burden. Thus in the case of Bromley already quoted in comparison with another parish (ante p. 21), property to the value of £109,225 is exempted from rates to the extent of 15 per cent. of the rates raised, and pays therefore only £34 7s. ld. per cent. instead of £37 14s. per cent., a net exemption of £3 6s. 11d. per cent., while property to the value of £184,886 pays £40 8s. 4d. per cent. instead of £37 14s. per cent., an increase of £2 14s. 4d. to provide for the exemption of the other property. This differentiation follows the same rule with different figures in each parish where this allowance is made. Under the second head, unoccupied property, the differentiation of rating is from nil in the case of the unoccupied property to an increase on all other property ranging from 8s. 4d. per cent. in the case of the Rolls to £2 17s. 4d. per cent. in the case of Old Artillery-ground. Thus, in the case of Bromley, used as an example under previous heads, unoccupied property to the value of £4,478 escapes rating to the extent of £39 13s. 6d. per cent., while the occupied property to the value of £239,13388 is charged with £40 8s. 4d. per cent., or an increase in consequence of the exemption of 14s. 10d. per cent.; while in Paddington unoccupied property to the value of £78,581 escapes rating to the extent of £27 12s. 10d. per cent., while the occupied property to the value of £1,253,447 is charged with £29 7s. 6d. per cent., or an increase in consequence of the exemption of £1 14s. 7d. per cent. These figures vary in each parish according to the circumstances. Differentiation of rating in different classes of property in the same parish is an important subject for consideration, and in Appendix 13 I have given examples of this selected from two parishes and including all taxation which is levied upon the local standard of rateable value. It would be instructive, even with the limited information at command, to show in one table the several causes of differentiation which have been ascertained and put into terms of rating. It will be seen that in the same parish there may be causes of increased rating and causes of decreased rating, the net result being the amount of differentiation which does not come under the present systems of equalization. These figures, imperfect as they must be characterised, are stated in the following table- 28 Increase or decrease (-) of rates due to causes of differentiation- Order of parish. per cent. of rateable value. Name of parish or place. __ _ _ _ Special services (p. 24). County exemptions (p. 20). 1 2 _ ... ... - 3 5 - 2 St. George, Han.-sq. - 15 11 2 City of London ... - 12 9(-)1310 St. Marg.oand St. John 1 6 2 2 ... Islington ...2- 9 2- Deptford St.Nicholas 1 13 4 St. And. andSt.Geo. 1-St. Marylebone ... 3 1 1 Paddington ... ... 10 10 - 2 22 2- Ratcliff ... ... - 15 11 Deptford St. Paul ... 1 13 7 2 2 St. Anne 22 - ... ...- 7 5 Shoreditch ... ... 1 5 4 Chelsea ... ... 112 4 Battersea ... ... 1 14 1 Lambeth ... ...1 18 10 Penge ... ...1 88 St. Clement Danes ... 8 9 St.Martin ... ... -19 St. Mary-le-Strand... - 15 1 Wapping ... ... - 18 10 Hampstead ... ... -17 7 £ - - 2 2 - 222 2 2 2 2 - 4- 3 2 Clerkenwell... St. Saviour ... ... 23 5 Streatham ... St. Sepulchre St. Luke ... Hackney ... ... 1 15 6 ... 11 1 3 ...2 5 9 2 2 2 - 1 St. George, East St.Pancras ... ... 9 7 2 ...1 14 4 Saffron-hill, &c. ... Christchurch Greenwich ... ... 212 3 ... 116 9 Hammersmith ... St. Paul, Covent-gard. (Jan berwell ... Newington ... Plumstead ... Rolls ... ... 2 ... ... Whitechapel... Spitalfields... Shadwell ... Bethnal-green Blermondsey... Lee ... ... Poplar ... Bow ... .... Bromley Rotherhithe.. ... 235-1123596 - 9 1 8 1 - 10216 15 8 45 15 18 20 21 52 37 25 19 9 3(-) 5 6 211114 1 13416626-2 25 7 11 4 10 8 26 6 - 25 27514-2515228 -2751248329 29 34 24 14 8261142510430 20 2 2- 2 9 13 7 7 1 9 8 2 128 818164235430 796652515330 4 25 22 22 2 - 2 12 2 76 2 2- 112 1 15 3(-) 8 1 -18 5 10 2 16 5 1 42 24 42 9 3(-) 30 30 26 28 2 14 - 365 427 1 109 2 45 - 13 4- 189 9 11 514 326 159 35 4 10 48 528 911 38 39 54 1 39 59 4 25 10 4 39 226 66 39 9 27 1411 39 230 12 639 20 36 46 68 - 2 - 2 -11 112 1 4 4 1 13 9 6 4 8 1 ... 148 2- 332265 ... 1 2- 3 2 - 2 - 2 22- 9 1198 219 71 9 8 2 1 4 7 1(-) 4 9 - 1 11 283 18 9 2 3 11 6(-) - 7414 9 3 5 3 1 29 2 535 2 7 17 3 1 39 50 6 4 28 4 6 45 51 1 28 1811 46 58 49 b.1 42f 163165313757 1 6512 6291510 60 69 64 6 416 7 28 8 11 3 5 9 3 29 19 11 6.16 1 28 12 3251882918-63 1 3 60 60 66 55 65 4 3910 426 6 4 63 35 66 41 63 61 70 62 - -19 5 ... 1 8 5 ...1 136 ... 2 15 7 ... 1 16 ... 3 3 - 222 411113 22 - 41562154 P 48919-27194 69 4 2 10 916 1129 10 ... 412 8 2 - 5 2 -213 6 5 712 15 928 -11 71 67 3 11119 128 17 771 ... ... 215 8 3 5 5 - 1 64 2 131 17 465 9 6 198 4 1(-) 31492-7 3 6 7 2 4 2- 2 1 4 3 716 117 8 511 6 214 - 61173227 C%-2 6 1 - 7 7 2 1 7 725 2 2 1 -26 8 6 210 610 325 17 834 5 6 610 525 19 735 2 - - 8 225 22 2 111 2 5 529 2 - ... 11 23 31 4 10 5 9 4 15 40 4 5 10 12 21 24 9 - 19 7 14 15 21 - 5 11 -105 7 (-) 4 2 10 9 11 13 16 22 9 33 92415425133 10 4 11 - 26 1 6 6 72 4 6 - 19 11 -18 4 3 - 10 5 41411524798 811473241619 8 -311 32512 1 310 512 72319 1 323611264911 2 ... St.George,Southwark-17 9 ... 6 2 1 13 8 119 6 2 15- 2 -- 10 - 212 11(-) -8 2 113 9 ... - 19 9 Eltham ... ... 1 10 1 Tooting Graveney ... - 14 6 Horselydown ... 66 2 Aldgate 611410 231265 3 85 3 523 3 3 6 3 5-1 2 2 2 2- Old Artillery-ground Clapham 6 ... St. Giles and St. Geo. 1 St. Olave 2 3 13 11 ... 115 3 ... 2 9 6 ... -8 9 3 1 38 15 -8 6 2 1- 1 2 3 4 2 2 2 11 351610231410 112102 - 7 8 9516 62319 4 1 18 9114 8 -5161024 3 2 1 4 7 2 5 7 946-423198 1 19 4212 262223171015 6 11 1 13 9 1 62121127 7 1 1 - - 218 7(-) 510413 925 6 3 (-)- 17 6 1 13 9 1 6 1 14 10 28 6 10 - 15 11 1 9 9 1314102613 6 - 1311 1 133 310 310 72617 9 ... - 13 ... 1 8 1 9 8 3 4 52 Kensington ... Mile-end Old-town ... 1 7 2 StbThomas ... ... 2 96 8 1 12 81 9 7 2 5 41 - 2 - 19 5 1 5 11 1 12 42 -10 1 751611 2 - 1-- 7 £ sd. sod. sd. 7(-) 6 -- 10 423 4 8 -(-) -534123-11 -9 (-)1 211 -16 - 2614 5(-) 2 7 2 19 7 24 14 7 5 19 - 16813 1 -9 2 1 15 1 7 9 1 - rating. 6 -d 71 3 3 1 8 - 11 After per cent. of rateable ddeductvalue after 4'° ing deducting total differencol. 6. r tiated Total 5 s. 6 ... 1 13 2 2- s.d. 1 StokeNewington - 4 - (-)- Element of site value in assessment. (p. 26). Loan charges (p. 24). 3 s.od. £s.d. St. James Parish Exemptions and allowances (p.22). Total rates 1 2 18 4 213 10(-) 5(-) 2 2112 1 1 18 6 (-) 3 19 3 42619 6771752912767 1 1 8 7 11 29 13 11 7 10 7 6 1 34 11 72 68 7 7 73 47 48 57 73 29 The result of this is to show that the range of differentiation, after accounting for these special causes, is from £23 Os. 11d. per cent. in St. George, Hanover-square, to £34 11s. 7d. per cent. in Rotherhithe, compared with the actual range stated, ante pp. 14-15. This account of the differentiation of rates shows how important the subject is to the London ratepayer. And yet there is no means of affording the ratepayers any adequate information on the point. Considering the frequency of removals in London from one rating area to another it is at least due to the ratepayer that he should be able to compare the rates of one parish with the rates of another. This at present he cannot do. Few reforms would be more beneficial than the adoption of a common form of demand note in every parish, and this could easily be accomplished by empowering the County Council to prescribe such a form as would meet the case. At present there are no two forms alike, and there is no single form which gives correct and adequate information as to local rates. B. Appropriationsfrom Imperial taxation to London. 8.-This subject is dealt with in a separate document. The points most important to the present enquiry are two, namely, the effect of the present systems of distribution of Imperial taxation as a whole upon London and the systems of distribution per se. The tables in the return show the effect of the present systems of distribution upon London and upon the other counties and county boroughs. Whatever may be said for them it cannot be suggested that they operate equally as between one locality and another. However complicated or artificial the different methods might be, yet if they resulted in practical equality of treatment there might be reasons for leaving them as they are, but when to the fact that they operate unequally is added the fact that the different systems are not founded upon a sound view of taxation, there is grave cause for a re-consideration of the entire subject. At present there are six methods of allocating Imperial taxation to the relief of local rates. They are as follows(1.) Licences, according to the amount collected within the county or county borough areas, subject to an apportionment between counties and county boroughs under section 32 of the Local Government Act, 1888 (see ante, p. 9). (2.) Estate duty and customs and excise duties, according to the grants from Imperial taxation actually made to the several local authorities within the county and county borough areas in the year 1887-8, but subject to special adjustment in one or two cases. (3.) Police pension grant, according to an arbitrary decision of Parliament founded on no basis beyond the immediate requirements of the London police. (4.) Education grant, according to the results of education. (5.) The cost of the Diseases of Animals Act, 1894, administered by the Board of Agriculture, an Imperial department, and paid for out of the local taxation account, that is to say, paid for by the counties and county boroughs in proportion to the basis of apportionment under No. 2, with which it has nothing whatever to do, and not in proportion to the expenditure incurred. (6.) The grants under the Agricultural Rates Act, 1896, according to the amount of rates paid upon agricultural lands. Taking these different methods of allocating grants from Imperial to local taxation we have the London proportions as followsAmount, 1895-6. 1. Licences according to collection... 2. Estate duty according to 1888 grants ... ... Proportion to the total of England and Wales (per cent.). 438,644 398,267 13"54 21'96 Customs and excise according to 1888 178,558 21"96 3. Police pensions according to expenditure 4. Education grants to school boards ac... cording to education results... 5. Diseases of Animals Act, 1894, according ... to expenditure (estimated) ... 6. Agricultural Rates Act, 1896, according to rates paid on agricultural lands 116,261 38"75 650,224 21"36 2,500 1"72 grants ... ... ... ... ... (estimated) ... ... ... ... 3,700 ,24 Total ... ... ... ... 1,788,154 16137 These methods resolve themselves into (a) local collection; (b) local expenditure; (c) rates paid; (d) results of local administration; (e) arbitrary basis fixed upon in 1888. The last system is one that must be the subject of reform sooner or later, and it may be judged by theresults of the other four systems. The first method is perfectly consistent with the principles of local taxation, and the only criticism to make is a subordinate one, namely that the County of London boundaries are not well known to Government departments, and the area of collection may not therefore be properly fixed. With regard to the second system, that of local expenditure falling upon taxation, the particular case governed by it, namely, the police superannuation grant, tells in favour of London, and if the grants under the basis of 1888 were made upon this principle London would receive 26"17 per cent. of the total instead of 21"96 per cent. If the third system were adopted, that of rates paid, London would receive 27"95 per cent. of the total, instead of 21"96 per cent. The criterion of the fourth system, that of results; cannot be gauged, except in the case of education, and then London does not receive a large proportion. 30 9.-In 1889 the London authorities received under the Local Government Act 21'96 per cent. of the amount set aside by the Imperial Exchequer for local taxation under the Act of 1888. This proportion now no longer obtains. By the Diseases Animals Act, 1894, there is deducted from the total the cost of swine fever administration, and the balance only is divided in the old proportion of 21"96 per cent. Thus the new proportion is as follows21"96 per cent. ... ... ... ... Total received by London ... ... £576,825 ... ... 2,500 ... Cost of swine fever in London (estimated) ... £579,325 which upon the total local taxation account is 20"9 per cent. Judged by several standards which are or may be regarded as supplying a basis for the apportionment of Imperial taxation to local purposes, the proportion of London is as follows1. Local expenditure ... ... ... ... 2617 per cent. of the total 2. Local taxation ... ... ... ... ... 2795 per cent. ... ,, 3. Local collectionLicences ... ... ... 18354 per cent. Inhabited House Duty ... ... ... ... 45"15 per cent. Land tax ... ... ... 1088 per cent. ... ... ,, London stands at a higher proportion in comparison with the rest of the country than it does on the basis chosen in 1888 for the apportionment of the Imperial funds except in the case of land tax (which is in consequence of redemption) and in the case chosen by the legislature to hand over to local authorities as taxes locally collected. -The two other cases of local taxation which could have been handed over to local authorities and which would have benefited London, have been kept for Imperial purposes, and in this manner the anomalies of present taxation, Imperial and local, are kept up, and greatly to the disadvantage of London. In the separate return accompanying this memorandum the relationship of London to the counties and county boroughs sharing with London the appropriations from Imperial taxation is fully dealt with. C.-Relationship of London local taxation to that of other areas. 10.-London, unlike other counties, is attached to an outer ring in neighbouring counties for the purpose of the police, and therefore shares taxation with this area. It began in 1830 before London was a separate county, and therefore a separate rating area, and when the present bounty, together with the parishes of Chiswick, Ealing, Acton and Brentford, in the county of Middlesex, and Barnes, in the county of Surrey, formed the police district. In 1840 the district was, by the Act 2 and 3 Vict., cap. 47, extended to the present limits, that is the present countyof London, together with the county of Middlesex, 16 parishes in Essex, 16 in Herts, 89 in Surrey, and 18 in Kent. At that time London formed part of the counties of Middlesex, Kent and Surrey, and therefore to share the county taxation of the police with part of these counties was not so great an injusLice. At the time of the formation of the metropolitan police district in 1840 the rateable value of London and the outlying areas were more on a par, and the rates levied were considerably less. Now, however, all these conditions have changed. London no longer shares county taxation with Middlesex, Kent and Surrey, but is a county of itself; rateable value has risen enormously. The following particulars show the relative position of London and the rest of the police district with regard to rateable value, at the different periods, quinquennially, since the formation of the Metropolitan police systemRest of the district. London. Year. 1830 1835 ... ... ... ... ... ... ... ... ... ... ... Proportion per cent. 6,080,948 6,014,241 98"95 98"97 64,488 62,852 1-05 1"03 85"87 85"74 85"47 85'52 86"13 1,069,833 1,219,110 1,523,206 1,527,387 1,760,380 14"13 14*26 14"53 14"48 13"87 1840 1845 1850 1855 1860 ... ... ... ... ... 1865 ... ... ... 13,349,560 " 1870-1 1875-6 1880-1 ... ... ... ... ... ... ... 16,925,323 ... 18,622,974 ... 21,908;689 1885-6 1890-1 1895-6 ... ... ... ... ... ... ... ... 6,500,641 ... 7,332,402 ... 8,963,155 ... 9,019,487 ... 10,935,365 25,874,187 ... 27,710,367 ... 30,003,445 S5"60 Rateable value, Proportion per cent. Rateable value, 2,245,366 14"40 84"26 82"22 81'56 3,162,074 4,027,493 4,954,130 15"74 17"78 18-44 79"47 78"16 77"51 6,686,246 7,742,595 8,706,888 20"53 21"84 22"49 At the time the police district was formed its entire rateable value was about *th of the present alone, while the rateable value of the extra-London district now exceeds that rateable valueof London alo of the entire district in 1840. The two areas in fact have both outgrown the system from which they started, and although continued to be administered by one authority, the charge and taxation for Imperial police and for county police should be properly separated into the units to which they belong. London is connected with the rest of England and Wales and with Scotland in the levy of the inhabited house duty and land tax, inasmuch as these levies are applied to the whole country and not 31 locally. Here again the share of London is unduly large, as will be seen by the following particulars relating to the year 1895-6-London. Rest ol England and Wales. Tax. Amount. Proportion. Amount. Proportion. per cent. £ per cent. £ ... 107,396 10"88 879,838 89"12 Inhabited house duty (b)... 627,175 45"15 761,793 54.85 Land tax (a) ... These two classes of taxes, one shared by London with an outer ring of parishes belonging to neighbouring counties, and the other with the country at large, being levied according to the standard of local taxation, namely, rateable value, it is important to note that the principle upon which London valuation is based differs entirely from that obtaining in the rest of the country. In London new property is brought into local rating as soon as it is occupied, and a re-valuation of all property is made every five years. Neither of these practices obtains in places outside London, the result being that compared with London the rest of the country is assessed at a much lower standard. The importance of this point would not arise if London kept its rateable value for its own use, but when it shares it with other places it does arise and the disadvantage is found to rest with London, in that London contributes to these taxes on a far higher basis than the rest of the rating area. 11. In comparing London Taxation with that of other places there is no need to enter into detail except in one particular, that of the poor law. Other services are local, bring their own advantages, therefore their own disadvantages; but the poor law service is to a considerable extent national in character though administered locally. It is based upon a common system controlled by the Local Government Board to a degree not exercised in the case of any other service; it is of importance to the whole country in almost an equal degree. The comparison of poor law taxation is therefore one which can properly be made with a view of suggesting that some remedy is needed to obviate the existing inequalities between various parts of the country. The changes in the law of settlement have made poor law less and less local in character, and the hardship of the law of settlement, and the bad economical effect even in its present limited form which it has upon labour, all tend to suggest that freedom from local incidence is the inevitable tendency of the poor law charge. That the charge should cease to be local, while the taxation remains local, is an inconsistency which must at some time or other be seriously considered by Parliament, and without suggesting the nationalisation of the poor law system of administration, there is enough evidence at hand to suggest that some form of partial equalization of poor rate between the different areas throughout the country is urgently called for. The poor-law expenditure of London (excluding Penge) compared with that of the rest of the country (including Penge) was in 1894-5, the latest published figure, as followsAmount. and in 1898-4, as followsLondon (excluding Penge) ... ... Rest of the country (including Penge) 70"23 100"00 2,900,940 6,772,565 ... 29"77 6,929,196 29"99 70"01 9,673,505 ... 2,937,409 9,866,605 London (excluding Penge) Rest of the country (including Penge) Per cent. of total. 10000 Converting the figures of 1894-5 into rates, the poor rate of London is an average of is. 8"7d. in the £ on a high rateable value, while the poor rate of the rest of the country works out at an average of is. 11d. in the £ on a low rateable value. But this is not all. In London the average includes parishes at a very high rate and parishes at a very low rate for poor law purposes. ThusRate in the £ for Union. ____________________joor law expenditure s. Bethnal-green Poplar ... ... ... d. ... ... 3 0.2 ... ... 2 8.8 ... 2 2.5 ... ... ... ... 1 3.8 ... ... ... ... 1 3.1 ... ... ... ... 1 2.5 ... ... Camberwell ... ... Paddington... ... St. George's Hampstead... (a) Based on figures supplied by the Inland Revenue Department for 1890--1. (b) Based on figures supplied by the Inland Revenue Department for 1891-2. 32 So far as the figures for the rest of the country are available, there is nothing to show such high rates as this, even in the county boroughs, which more nearly compare with London, while in the rural districts the rates are very low. The following table contains some calculations of the rate for poorlaw expenditure in urban and rural unions, chosen from the local taxation returnsRateable Union County or County Boroug. Borough. ... .. Birmingham ... ... Bradford... Brighton... Cardiff ... Croydon ... ... ... ... ... ... ... ... ... ... , Expenditure for poor law purposes. Bath ... Birmingham ... ... 1,230,188 ... ... 1,031,377 ... ... ... ... ... ... so £. d. 11.5 20,977 437,838 ... ... Equivalent rate in the £ £ UrbanBath value, Ladyday, 1894. 1 105,244 8.0 901 39,269 Middlesex ... ... Leicester... Lincoln ... Liverpool ... ... ... ... ... ... Bradford ... Brighton ... ... Cardiff Croydon ... Edmonton... Leicester ... ... Lincoln Liverpool... ... ... ... ... ... ... ... 1,861,893 53,073 53,678 66,354 51,270 24,871 106,223 Newcastle ... ... Newcastle-on-Tyne ... 1,085,689 42,918 9.5 Norwich... ... ... ... ... Nottingham ... ... .. ... Plymouth Sheffield ... Stockport Sunderland West Ham ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Norwich ... Nottingham Plymouth ... Sheffield ... Stockport ... Sunderland West Ham ... ... 331,718 756,567 324,245 773,019 605,423 595,954 1,599,464 33,226 54,533 30,776 79,471 32,631 34,489 108,162 2 0.0 1 503 1 10.8 2 07 1 0.9 1 1.9 1 42 ... Wolverhampton ... ... 405,330 50,470 2 5.9 4.6 ... Wolverhampton... ... 637,866 49,729 1,298,037 1,035,920 1,244,091 675,343 342,345 1 1 1 1 1 1 Rural- 6.7 9.8 0.4 08 6.2 5.4 1.7 Essex Kent ... ... ... Billericay ... ... ... 116,544 8,053 1 ... ... ... ... ... 122,303 6,180 1 0.1 Berks ... ... ... ... Blean Cookham ... ... ... 152,158 ... ... Corwen ... ... ... 75,169 ... ... Epping ... ... 1 1 1 03 3.4 1.2 Leicestershire ... ... Market Bosworth ... 167,531 97,138 7,813 4,823 9,256 Cornwall... ... ... ... ... St. German's ... ... 75,143 Sculcoates ... ... 541,422 ... Tavistock ... ... 8,746 ... ... ... 152,928 6,356 ... ... ... ... 132,987 Teesdale 4.9 18 3.8 10.0 129,220 4,366 8.1 Wharfedale ... ... 257,220 7,37760 Merionethshire Essex ... Yorkshire Devonshire Durham ... ... Staffordshire ... ... ... ... Yorkshire ... ... Uttoxeter 000 10.8 4,388 1 1 1 5,280 31,095 Judged by the necessities of the poor law system it does not seem reasonable that in London, as a result of equalization of the poor law rating up to a certain point, there should be two such extremes Nor does it answer to the as-Hamipstead at is. 21d. in the £ and Bethnal-green at 3s. 04d. in the in the £, present position of the poor law system that, while London as a whole has to pay is. Lincoln, Norwich, Plymouth, Sheffield and Wolverhampton have to pay beyond this amount, and Bradford, Cardiff and Newcastle pay only 9d. and £. 91d. other authoritis fr local atme, adndeed bthY~e ln Mu4A ipalCrporat71 81-d. io b Actn f 182 canort D.-Relationship of imperial and local taxation in London. The relationship of imperial to local taxation is one of great moment in the interests of the taxpayer. Changes are made by Parliament in imperial taxation without any reference to how it may affect interests already touched by local taxation,; and thee is no corresponding power in local authorities to change the incidence of local taxation so as to. rectify. any injustice. This matter is becoming more and more of importance now that local government is called upon to do so much more in the interests of the people of each particular area, and I .would .refer. to Professor Bastable's valuable work on Public Fnnefrtesiniiexoiinothspooiin.13. In London the question is complicated by special features which and these must be dealt with in their several ways. taxes applied to local purposes. do not obtain elsewhere, The first point to consider is that of imperial 33 From the point of view of London's share in these taxes, all that it is necessary to say about it has been said (ante p. 29). But there is further to observe that the artificial splitting up of taxes collected from individuals in all parts of the country, and not governed by local incidence, is beneficial neither to imperial nor to local finance. It depletes the national treasury of a sum which belongs by the incidence of the tax to the national area and not to local areas; it adds to the local treasuries sums which belong to the national area. The national tax so appropriated and the local taxation so relieved cannot be properly understood by the taxpayers in the same manner as a tax collected and applied within the area of its incidence, for it adds to the natural perplexities of taxation the perplexities of artificial arrangements. The taxpayer not being an expert cannot find out for himself how these matters work, either with reference to the imperial government or to the local government, and there are no statistics to help him. Moreover, this kind of taxation places local authorities in proportionate fiscal dependence upon the imperial government, which is not conducive to economy, while the fluctuations of increase or decrease from year to year, which in relation to the imperial exchequer do not cause any great dislocation of taxation from year to year, cause very considerable dislocation in local taxation. Thus the windfall in the year 1891-2 could not be made of effective use because of the considerable proportion which it bears to total local taxation, and the uncertainty as to the amount which might normally be considered as proper to be set aside as relief to rates from imperial exchequer. On the other hand a serious drop as in 1893-4 would send the rates up to a high figure, and cause a zigzag fluctuation in rates, which is serious to many ratepayers. The imperial taxes now devoted to local taxation in London are as followsYear. Yearly increase Share of beer and spirit duties Total. £ Share of duty. estate duty Year. £ £ 1889-90... ... ... 397,774 1890-91... 1891-92... 1892-93... 1893-94... 1894-95... 1895-96... ... ... ... ... ... ... ... ... ... ... ... ... 423,995 493,825 421,248 415,105 358,538 398,267 162,572 179,134 172,569 172,759 165,844 178,558 586,567 672,959 593,817 587,864 524,382 576,825 2,908,752 1,031,436 crease Yoar or ecrease. 3,940,188 -397,774 (+) (+) (-) (-) (-) (+) 26,221 86,392 79,142 5,953 63,482 52,443 This is 21"96 per cent. of the total amount devoted to the local taxation of England and Wales, and 17'57 per cent. of the total amount devoted to the local taxation of the United Kingdom. Before the amount is divided upon an artificial basis among the counties and county boroughs of England and Wales and the corresponding units of Scotland and Ireland, the total amount transferred from the imperial exchequer to local taxation is divided, again upon an artificial basis, between the three countries, the following being the proportions80 per cent. ... ... ... England and Wales ,, 11 ... ... ... ... Scotland ... Ireland ... ... ... ... ... 9 ,, The amount allocated to each local area therefore depends not only upon the correctness of the basis adopted for each locality, but also upon the correctness of the basis adopted for each of the three countries, and a more complex or artificial method of taxation can scarcely be conceived. 14. Besides the appropriation of imperial taxes to local purposes in which London shares with the rest of the country upon a presumed equitable basis, there are certain services peculiar to London which are paid for out of imperial taxation, namelyThe police-courts. The royal parks. The anomaly of the London police-courts being a national charge has long been known to Parliament, and a bill has been introduced into the House of Commons during the last three sessions to remedy this evil. Against the principle of the bill, so far as its result would be to make London bear its own burden in respect of the administration of justice, there can of course be no objection; but as the area of jurisdiction of the courts is at present practically co-extensive with the County of London, taking in, as it does, a small portion beyond the county boundary on the north-west, while it falls short of the county boundary to a very small extent on the north, and to a still smaller extent on the east, and as it could by the fiat of the Home Secretary be made actually co-extensive, the effect of the bill would not be to settle what should be the taxation of London for London matters, but simply to transfer from Imperial taxation to the rates of an area which is not London, a charge The only object which is accomplished by the which to all intents and purposes belongs to London. bill, therefore, is the relief of the Imperial Exchequer, while it leaves the London question not only absolutely unsettled, but introduces fresh complications by making theout-London ring of the metropolitan police area contribute towards the cost of the metropolitan police-courts from which it receives no benefit. Although at first sight this mode of charging the cost may appear favourable to London, the question cannot be viewed in that light. It cannot be supposed that the outer ring of the metropolitan police district, which includes the municipal boroughs of West Ham, Croydon, Richmond, and Kingston, besides Beckenham, Ealing, Willesden, Hornsey, and other important urban district councils, will put up with a financial burden which the country at large refuses to bear; and as soon [5] 34 as this burden comes to be appreciated by these authorities, some -movement, at present difficult to define exactly, will be set on foot to again alter the incidence of the police-court charge. The expenditure involved is at present not considerable. The annual accounts of the policecourts for the past seven years are as follows-P 1889-90. P 1890-91. 1892-93. 1891-92. 1893-94. 1894-95. 1895-96. Police Court Buildings. £ s. d. New works(in the natureof capital) 18,866 6 10 £ s. d. £ s. d. 9,925 16 4 11,738 9 3 £ s.d. 5,839 5 7 £ s.d. 1,610 8 8 Maintenance and repairs... Rents, insurance, &c. ... 1,199 3,895 389 1,170 Furniture ... ... Fuel, light, water, &c. ... ... ... .. . 1,034 3,748 229 1,096 . 4 8 8 14 5 7 10 £ .d. 90 3 9 11 7 5 2 890 10 9 3,704 1 6 380 12 1,220 4 7 1,554 14 3,826 - 6 230 7 1,384 18 8 1,669 16 3,613 14 215 5 1,27716 3 1 8 9 1,612 4 2 3,649 - 5 169 11 11 1,271 2 3 1,425 3,659 194 1,231 3 14 8 125 16 6 6,654 19 1 6,108 15 10 2 16 9 10 £ s.d. 180 1 2 6,195 8 10 6,996 - 2 6,776 12 9 6,701 18 6,511 6 7 9 Expenses of Magistracy. Salaries of magistrates ... Salaries of clerks ... . Ushers, gaolers, messengers, Travelling expenses 37,684 12 9,701 6,601 201 1,356 &C. ... Incidentals ... ... ... ... 19 6 7 6 55,545 12 Total expenditure ... 4 37,565 16 8 37,779 12 3 56,016 4 7 56,540 16 80,520 14 11 72,597 - - 16,793 16 10,012 3 - 16,389 17 - 5 37,787 10 , 57,238 19 - 37,800 - - 37,542 11 2 65,626 - 10 64,218 17 1 17,904 3 15,884 16 4 16,202 16 1 10,142 37,565 16 8 37,779 12 8,591 19 10 8,381 18 5 57,336 17 10 216,323 JAcreage. 63,830 3 2 16,588 7 11 2 10,350 10,389 16 - 37,747 3 - 37,787 10 889 11 6,104 14 10 37,800 37,542 11 2 4 6 10,746 The cost of the royal parks in London is not ascertainable from the Government accounts. parks areName of park. 9 57,228 12 10 i i,' 6 6 10,409 10,049 37,684 12 16,030 - 9 57,043 12 11 74,474 14 10 69,878 18 8 , This expenditure was met as followsPenalties and forfeitures ... Fees (stamps, accounted for by Inland Revenue) Consolidated Fund (salaries of magistrates) ... . Balance provided for by vote... 6 37,747 2 10,009 9 5 10,242 1 2 10,410 16 8 10,469 5 4 10,665 6 2 10,689 3 4 9 6,739 10 9 6,800 15 10 7,087 7 5 7,169 15 8 7,238 19 7 7,179 15 9 9 187 6 11 190 14 4 194 13 8 209 2 2 192 - 1 180 2 1 3 1,514 - 10 1,527 12 11 1,603 12 2 1,603 6 3 1,440 12 1,637 - 6 " These Parishes in which situated. Hyde-park ... ... ... 361 St. George, Hanover-square; St. Margaret and St. John, Westminster. Green-park ... ... ... 54 St. James's-park... St. Martin-in-the-Fields. ... ... 93 Kensington-gardens ... ... 275 Regent's-park and Primrose-hill 473 St. Martin-in-the-Fields; St. Margaret and St. John, Westminster. St. Margaret and St. John; Paddington. St. Marylebone; Hampstead; St. Pancras. Greenwich-park ... Greenwich. ... ... 185 Battersea and Victoria parks were formerly maintained by the Government, but by Act 50 and 51 Vict., cap. 84 (1887) they were transferred to the Metropolitan Board and thus to the County Council. The royal parks no doubt benefit London specially, and they share with Richmond-park, Windsorpark, Holyrood Palace grounds (Edinburgh), and Phoenix-park (Dublin), the special privileges conferred by royal properties. With the exception perhaps of Regent's-park and Greenwich-park, there is no likelihood of the Government desiring to hand over these parks to London, and in these two cases there may be objections. The royal parks must therefore be looked upon as matters apart from the general subject of London services paid for out of Imperial taxation, and may be allowed to remain as the privilege which is due to London as the capital of the empire. There therefore only remains the police courts under this head of consideration. 15. The local taxes applied to imperial purposes are as followsInhabited house duty. Land tax. Burial fees, Brompton cemetery. Pedlars' licences. The first two items have already been touched upon so far as their incidence in London is concerned (ante p. 80). While the present system of applying a share of imperial taxation to local purposes has been shown (ante p. 80) to work unfavourably, there exist two local taxes which are applied to imperial purposes to the detriment of the localities. The incidence of the inhabited house duty in the various counties and county boroughs is not shown in any government return. The annual 35 report of the Commissioners of Inland Revenue gives the annual value of property assessed to inhabited house duty in an area called the metropolis (that is London, excluding Penge), and in the rest of England and Wales, but as the rate of duty varies on different classes of property this information does not give a proper indication of the amount of duty charged. The annual value of houses charged to house duty is given as followsLondon (excluding Penge). Year. Proportion per cent. Value, Rest of England (including Penge). Value. per cent. of total. of total, 1889-90 1890-1 1891-2 1892-3 1893-4 1894-5 Average ... .,.. ... ... ... .. .. ... ... ... ... 41.3 41.5 41.4 41.3 40.0 39'7 25,511,212 ... 35,394,657 35,666,591. 36,116,823' 36,356,18638,821,639 39,220,289 58.7 60,337,004 58.5 60,942,591 586 587 61,616,988 61,985,062 60.0 603 64,678,525 65,083,284 40.9 24,942,347 25,276,000 25,500,165 25,628,876 25,856,886 25,862,995 ... Total value. Proportion 36,929,364" 591 62,440,576 There is no means of adjusting these figures so as to include Penge in its proper county area of London, but even without this alteration in favour of London the proportion of this local tax which is applied to imperial purposes instead of benefiting the area of taxation is a serious point in the incidence of taxation in London. shows the incidence In the case of the land tax a government return, printed in 1896 of the tax in each ancient county. It will be seen that the present incidence is affected by redemptions. How far this operates unequally in the several counties may be seen by the following inequality which can be remedied very easily by the government making good up to a common standard the deficiencies caused by redemption received by the government- (No. 189), table-an Inequality of present assessment. Land tax as fixed inunt1811.e Ladin tax qota 1895. in 1811.cent. County. Bedford Berks Bucks Cambridge Chester Cornwall ... ... ... ... ... ... *00 ego ... ... ... ... ... ... ... ... ... Hereord... ... Cumberland Hertford . .. ... ... ~ Derby ... ... Devon ... ... Dorset ... ... Durham .. ... Essex Gloucester ... ~ .. ... . ... ~ 77,726 32,026 10,442 88,644 46,636 ... ... ... *So Rutland ... Salop Somerset ... Southampton ... Stafford Suffolk Surrey Sussex See, ... ... 000 Warwick ... Westmorland 0,09 3,746 4,8 ~ 23,404 ... ... ... ... 5,473 ... ... ... ... 28,926 70,637 52,560 ... ... ... ... ... ... 1.64 0.20 2 1.26 1.72 0.16 45,073 20,775 3,560 4.18 12105P081'2 1,585 If710 15,306 1.72 7 1.54 4.53 2.10 0.36 3.84 2.43 24,163 0.56 4.77 2.51 4,061 18,442 0.29 .56 42,406 1.85 4.26 2.45 38,192' 0.41 ~ 24,369 3.80 282 15,124 1.40 152 47,438 24,665 3.90 3.50 4.77 2.48 58,459 000 ... 1.69 1.91 2.26 2.13 1.81 72,503 65,037 s.. ... ~ 1.53 2.17 2.52 1.71 1.48 26,140 ... ... Proportion per cent. to total of 1896. 16,799 18,993 22,513 21,136 18,333 17,094 28,472 40,307 46,866 32,450 27,476 30,481 ... ... Proportion per to total of 1811. 27,524 3.14 2.77 39,300 3,033 20,540 1,211 211 0.16.0.12 2006 36 Inequality of present assessment. Land tax as fixed in 1811. County. Land tax quota Land tax quota n 1895. Proportion per cent. to total of 1811. Proportion per cent. to total of 1895. £ Wilts Worcester York Anglesea Brecon Cardigan ... ... ... ... ... ... £ ... ... ... ... .. ... ... ... ... ... ... ... 50,960 32,569 88,211 1,536 2,975 1,279 28,213 18,515 39,696 982 1,936 874 2.74 1"75 4"74 0.08 0"16 0"07 2.84 186 3.99 0"10 0.19 0.09 Carmarthen ... ... 4,142 2,881 0"22 0"29 Carnarvon ... ... Denbigh ... Flint ... ... ... ... ... ... 2,275 6,776 2,252 1,591 4,850 1,419 012 0"36 0"12 0"16 0.49 0.14 Glamorgan... ... ... 7,660 5,186 0.41 0"52 Merioneth ... ... ... 2,452 1,901 013 0.19 Montgomery ... ... 5,838 4,256 0"31 0"43 Pembroke ... ... Radnor ... ... ... ... 3,162 2,657 1,575 1,744 0"17 0.14 016 0.18 1,860,687 994,371 100"00 100"00 The remaining two cases of local taxes applied to Imperial purposes are small in amount, but they illustrate very forcibly how London matters have been the sport of circumstances instead of the result of settled policy. The amounts included in the Government accounts for 1895-6 for each of the s. d. two heads are as follows5,432 10 ... ... ... Burial fees, Brompton Cemetery 4 691 13 9 ... Pedlars' licences, Metropolitan Police District 16. The last consideration under this head, is that of Imperial services paid for out of local taxation. These are connected with the following servicesThe Metropolitan Police. The Central Criminal Court. The consideration of each involves matters of considerable intricacy. The object is to ascertain the position of London with respect to the financial burden which is caused by the present system of meeting the cost of these services--a system which has grown up gradually rather than being imposed as the result of a settled and considered policy, and which, while effective enough to meet an emergency or to meet the state of things which obtained before London was a separate county area, is not only not effective in the right direction, but is positively harmful to London interests now that it is not only separated from the other counties with which formerly it shared county rating, but shares with the rest of the country in the grants derived from the Imperial exchequer. The points will be considered under each of these two heads of service. By far the more important of these two services in their effect upon London's interests is the Metropolitan Police. The services performed by the police are (a) Imperial, (b) London, (c) extraLondon, and the cost is met (a) by Imperial taxation, in which London shares with the rest of the country, (b) by votes by Parliament from Imperial taxation, special to London, and (e) by rates levied equally over London and extra-London. These several items of cost of services and method of meeting the cost are by no means correlative either in origin or in present result, and it is on this point that enquiry is needed. The cost of the Metropolitan Police for the years 1890-1 to 1895-6, and the cost of the City Police are analysed in Appendix 14. The analysis of expenditure of the Metropolitan Police shows that it contains elements which do not belong to a purely county police, and in particular which do not appear in the expenditure for the corresponding force of local police in the City of London. These elements, so far as they are revealed by the accounts, are as follows1895-6. 1894-5. 1893-4. 1890-1. ... ... Travelling expenses Medical expenses of destitute 1891-2. 1892-3. £ s.d. 493 2 4 £ s.d. 517 2 7 £ s. d. £ s.d. £ s.d. £ s.d. 495 9 8 1,265 3 8 1,262 6 10 1,254 11 7 prisoners and poor persons injured in public thorough... ... ... fares Contingent expenses, re desti... ... tute prisoners, &c. Extraordinary expensesPursuit, &c., of prisoners ... ... ... Special duties ... Conveyance of naval prisoners Expenses 5 1,871 2 5,068 - 3 6 2,042 6 6 2,032 17 1 4,841 5 2 3 2,392 11 9 5,245 -2 2,756 15 1 13,064 14 11 17,022 10 6 14,161 12 4 16,311 1 1 14,908 15 10 13,922 16 9 - 1 16,142 17 6 26,895 2 3 8 16,428 15 6 13,991 516 14 11 1,829 2 ..... under Riot Compensation ...... Damage Act ... and Licensing messengers ... 1,591 11 5 9 4,970 19 511 514 18 2 5 15,052 18 10 14,617 6 7 625 14 8 683 3 4 7 2,881 13 11 2,997 19 11 535 11 11 Public under Carriage Act... shoeblacks 4,230 15 3 4,635 ... Anthropometrical system 215 5 2 2,541 13 4 2,557 14 1 3,415 5 4 10 6 35 8- 6 55 12 1 ... - - - - - - - 1 '11 41,094 6 11 40,921 5 2 55,579 38,370 5 9 - 5 215 - - ... 14 50 699 12 1 3 42,679 2 - - 4 4 3 41,742 17 9 37 This expenditure apparently falls under three heads: (1) Imperial services; (2) extra-county services; (3) extra-police services. It is, however, not possible with the present information, to separate the items of expenditure under each of these heads. Further, there are certain receipts which are clearly in respect of some of the above-named heads of expenditure, as follows- £ s.d. £ Extraordinary expenses on special 1893-4. 1892-3. 1891-2. 1890-1. s. d. s.d. £ 1894-5. £ £ s.d. 1896-7. s. d. £ s.d. occasions and beyond the district ... ... ... ... 13,938 Conveyance of naval prisoners... Anthropometrical 9 10 13,785 17 493 8 10 - 523 5 8 14,926 4 7 28,975 599 12 5 3- 540 2 11 15,877- 5 13,888 16 5 874 12 5 613 10 5 689 1 6 system-Re- payment by Home Office ... - - - 14,431 18 8 14,309 2 8 15,525 17 - 29,515 5 11 16,490 10 10 15,452 10 4 This, however, does not exhaust the considerations which point to elements of expenditure charged upon the Metropolitan Police Fund but which do not belong to a purely county police. The organization of the criminal investigation department, the use of the metropolitan police force on special and on state occasions outside the area of jurisdiction, as for instance at Epsom during the Derby-race week, at Balmoral during the stay of the Czar of Russia with Her Majesty, at Portsmouth on the occasion of the Czar's departure (a), abroad for the purpose of capturing state criminals like Jabez Balfour and the dynamite conspirators, all point to a large element of expenditure which is not strictly county police expenditure but national. There is no doubt that recoupment is made by the Home Office for much of such expenditure as this (probably included in the item entered in the accounts as "From Home Office Special Police "), but no special recoupment of this sort is likely to be sufficient to repay the original cost of pay, clothing, lodging and superannuation of that part of the force which is enrolled for the purpose of meeting such emergencies as may arise, and is kept up at the expense of the London ratepayers. An emergency force is no doubt necessary, but no part of its cost should be thrown upon the county ratepayer. It is difficult, if not impossible, without expert information, to correctly estimate what the extra cost to London may be in consequence of the imperial purposes to which the force is put; but an attempt is necessary if only to illustrate the position in which the London ratepayer is placed under the present system. So far as the following figures need correction so far will the actual results of that position be modified, but these modifications will not alter the general fact. The force was composed of the following numbers on the 31st of December, 1890 to 1895, respectivelyEmployed on special duties. Year. Employed on ordinary duties. Total Sergeants ... Constables ... Superintendents Inspectors ... Sergeants Constables ... ... 30 854 1,504 12,584 13,294 14,972 26 718 1,411 10,948 30 775 1,615 12,423 1,740 ... 26 800 1,307 11,161 4 57 204 1,475 Superintendents Inspectors 1891 4 54 197 1,423 1,678 1890 13,103 14,843 Inspectors ... Sergeants Constables ... .. "i" .. .i.. 4 27 31 56 656 712 200 1,426 1,497 11,039 1,697 12,465 1,686 1892 Superintendents 13,219 14,905 (a) The following extracts from the Times illustrate this point"The police arrangements at the Castle (Balmoral), of which a great deal has been written within the past few days, have undergone very little change from those always in force when Her Majesty is at Balmoral. The duty of watching the grounds is, as usual, in the hands of the household police, under the direction of Superintendent Fraser of Scotland-yard, who has also the asistance of several members of the detective staff."-September 24th, 1896. "1Before leaving the Castle (Balmoral) the Emperor of Russia made some presents to Inspector Melville, of Scotland-yard, who had reviously received a gift from him." In addition to the Preston police force, there were on duty at the Preston station Detective-Inspector Alton, of Liverpool, and twelve of his special service men, and on the train were Inspector Melville, of Scotland-yard, and his colleagues, English and forein." The dockyard jetty was lighted for its entire length by electricity all last night, and was guarded by a strong staff of Metropolitan police and four marine sentries."-October 5th, 1896. "Arrangements had been made by Superintendent Carter of the Metropolitan police for guarding the jetty by the land and water sides, and Inspector Melville, who had charge of the detective section, slept on board the Victoria and Albert."-October 6th, 1896. The recent case of the Metropolitan Police attending at Oxford during the visit of H.R.H. the Prince of Wales is another example. Employed on Year. special duties, Employed on ordinary duties. Total. ... 4 26 30 ... ... ... ... 55 204 586 1,575 641 1,779 Constables ... ... 1,468 11,117 12,585 1,731 1893 13,304 15,035 Superintendents Inspectors Sergeants ... ... Constables 4 27 31 533 1,609 588 1,814 1,455 11,230 12,685 13,399 15,118 ... Superintendents Inspectors Sergeants 55 205 1,719 1894 - ... ... ... ... ... 4 28 32 Inspectors Sergeants ... ... ... ... 54 206 527 1,641 581 1,847 Constables ... ... 1,482 11,194 12,676 1,746 1895 13,390 15,136 Superintendents The cost of these two forces, special and ordinary, may be estimated on the scale of pay stated in the annual accounts of the police, and on an apportionment of the other items of cost, as followsEstimated Year. 1890 1891 1892 1893 1894 1895 Estimated cost of special services. £ 228,771 239,899 237,508 259,668 250,093 252,524 Total repayments. £ 216,247 227,350 236,884 255,301 244,508 248,811 cost of special services not met by repayments. £ 12,524 12,549 -624 4,367 5,585 3,713 Cost of ordinary services. £ 1,465,272 1,543,210 1,558,540 1,575,606 1,624,333 1,639,754 This, however, does not exhaust this point. In the introduction of the Police Courts Bill this session the Government stated that they "had agreed to pay £7,000 per annum into the Police Fund in respect of the services rendered by the police to the House of Commons. Hitherto, there had been only a trifling payment of £400 for police services in connection with that house " (Times, 4 May, 1897). This is a charge upon the ratepayers which should have been charged upon the Government in respect of services rendered, and there may be others of a like nature. Such items are in addition to the excess charge which the above analysis of cost shows may fall upon the ratepayers by reason of the fact that a larger force has to be kept in order to meet all possible imperial requirements, and which, when not employed for imperial purposes, becomes a charge upon. the rates. In pointing these facts out no suggestion is intended to be made against the administration of the police authorities or the Government; it is the result of a system which was formed under circumstances quite different to that now obtaining, and which cannot readily be properly examined except as the result of a special inquiry. Another matter of some importance to the ratepayer is the necessity of keeping a large working cash balance to meet the financial requirements of the police. There has been an accumulation of unused revenue to the extent of at least £245,678 during the past 20 years. But for the dual method of dealing with the finances of the police this unused money might have been applied for urgent purposes outside the police. On the one side is the county compelled to contribute at a fixed rate in the £ without the option of reducing that rate if it is not all required in the year; on the other side are the Commissioners with powers to levy that rate and as much beyond the statutory limit as they may require for the purposes of the superannuation fund. That the working cash balance has been raised out of the rates is shown by the following analysis of the accounts- 39 Year. Receipts in aid Net expenditure o ofexchequer ount Year. Totaldipenditratesfthrown upon contributionfor tot expenditure. rates and taxes.contribution) Tar £ s. d. Up to 1876-7-(x)101,83010 1876-7 1,126,796 18 £ s. d. £ s.d. raisedrin (5d. on asssssessratementsexchequer Amount raised in excess of through and 4d. expenditure. Amute £ s.d. £ 224,719 15 8 1881-2 1882-3 1,109,457 12 1,151,878 5 1,187,440 12 1,212,529 10 1,258,678 1,332,148 4 5 1883-4 228,465 8 9 233,733 12 7 236,417 9 4 236,989 1 7 224,160 8 1 225,489 13 11 1,384,546 - 1884-5 1885-6 1886-7 1,421,064 9 4 1,487,372 211 1,554,474 18 - 233,635 14 2 1,150,910 270,512 11 278,693 19 292,907 9 1887-8 1888-9 1889-90 1890-1 1891-2 1892-3 7 5 4 1,587,461 16 8 1,603,751 5 1 1,624,728 - 2 1,746,863 15 5 1,841,893 511 1,854,514 11 1,894,979 8 4 1,150,551 17 9 1,208,678 3 6 1,261,567 8 8 278,475 7 6 1,308,986 9 2 315,455 211 1,288,296 2 2 308,149 309,405 326,792 6 6 2 2 - 9 335,472 7 10 354,797 343,118 347,128 - 1,316,578 14 1,437,458 9 3 1,515,101 5. 2 1,519,042 3 2 1,540,182 7 11 1,590,356 4 2 1,601,989 5 18934 1894-5 1895-6 15 1 5 3 6 1 1,933,474 6 11 1,949,118 1 - £ s.d. 6,677 7 11 7 3 1877-8 1878-9 1879-80 1880-1 s.d. 6 5 2 9 6 7 902,077 880,992 2 908,754 10 9 3 11 918,144 12 10 951,023 2 11-963,548 975,540 8 11 1,034,518 924,916 7 43,92318 5 8 28,1091210 12,525 8 5 971,972 1,050,684 1,096,223 6 6 10 14 2 946,254 7- 1,106,658 10 8 11 4 -3,568 4 3 16,16519 1 4 8 6 1 1 9 6 16,441 11 - -10,435 - 1,167,351 17 10 1,192,531 16 6 1,268,731 18 1,291,429 16 - 5 8 3 1,221,273 17 - 1,306,209 1,319,539. - 150,000 150,000 - - - 150,000 150,000 - 150,000 -- - 1,406,8401,426,042, 9 12,5951311 7,16410 - 4 11 -17,5561211 17,913 2,960 14 44,113 18 4 3 21,360 6 1 7,455 1,390,402'10 4 3' - 150,000 41,979 18 7 1 8 4 1,331,572.7 1,372,557 - - 8 15 2 7 2' 16,657 3 3- -14,314 16 11 2 4 1 1,447,496- 8 7, -4,493 * 5 10 245,6781 2 (a)347,498" 11 9 * A further matter of criticism is that income derived from rates has been applied to purposes which ordinarily in municipal finance are paid for out of loan, so as to relieve existing ratepayers. This occurs in the expenditure upon stations. During the period from 1876-7 to 1895-6, the sum of £478,292 13s. 4d. has been expended upon the purchase of sites and the erection of. new stations entirely out of current revenue, the result being that the ratepayers of that period have paid for services which will accrue to the benefit of future ratepayers. The details of this expenditure are as follows-.-. S. d. 9,150 7 2 1,436 11 1,060 3,084 6 5,601 2 2 13 9,293 ,nS 26,153 30,707 1 11 18,527 18 3 18,613 2 2 44,313 1 3 32,953 8 7 26,901 1 7 18,769 8 3 31,767 1 9 26,264 14 4 19,440 11 41,982 11 52,949 3 10 59,325 14 8 711 1876-7 .. 1877-8.. 1878-9 ... ... 2 ... I:... ... ... .0 1879-80... 1880-1.. 1881-2.. 1882-3.. 1883-4.. 1884-5.. 1885-6.. 1886-7.. 1887-8,. 1888-9,. 1889-90... 1890-1.. 1891-2 1892-3.. 1893-4.. 1894-5.. 1895-6.. ... ... ... ... 478,292 13 1876-7 4 (a) The cash balance in hand at the beginning of was £89,545 l0s. 6d. (Police Accounts, p. 2). This balance included the sum of £21,317 ,s. 6d. overdrawn in respect of the vote by Parliament for the year 1876.6, which was in 1876.7, and £2,069 2s. 2d. excess rate levied in respect of 1875 and refunded in and it excluded the sum of £65,651 9s. 9d. mn respect of the rates of 1875-6, which was received in the year 1876-7. The true balance, therefore, with which the due from parishes year 1876.7 began was £101,820 l0s. 7d. The cash balance in hand at the end of 1895-6 was £E403,434 19s. id. (Police Accounts, 7) ; balance was a deficit of £64,904 Os. 9d. less an amount of £4,027 18s. balances invested, or a net deficit of £60,876 2s. 2d. The net cash balance at the end of 1895-6 was thierefore £342,558 16s. lid. This balance included the sum of £3,259 18s. 3d. belonging to capital account, the receipts on capital account from 1886-7 to 1895.6 inclusive being £551,450 18s. 6d., and the capital expenditure £548,191 Os. 3d. It also included the sum of £2,7681l0s. 8d. for deposits, library fund, etc., in the years 1893.4 not connected with the ordinary services of the police. On the other hand it excluded £10,968 3s. 9id, due by parishes for to 1896.6 1895.6 but not the year received in the The true balance, therefore, on rate account at the end of 1895-6 was £347,498 lie. 9d., the increase in balances during this period being £245,678 is. 2d. 1877.8; 7d. year. refunded p. the pension fund 40 These figures show that the special duties and position of the London police cause additional cost to the ratepayers. But there are other special duties in the general expenditure which cannot be put to the test of figures. The point may be tested in another way, namely, by comparison of the expenditure of the Metropolitan police with that of other forces. Allusion has already been made to the City police expenditure, containing no exceptional items such as occur in the Metropolitan police. And it will be worth while to extend the comparison to other municipal forces. In Birmingham, Hull, Leeds, Manchester, Plymouth and Sheffield the items of expenditure in the accounts of the year 1894-95, are as underBirmingham. Head of expenditure. Administrative expenses ... Police forcePay ... ... ... Clothing and equipment Medical and funeral expenses ... ... Pensions and gratuities... Legal expenses ... ... Police Stations ... ... Contingent expenses... ... Horses and vans Telegraph and telephone service ... ... ... Band ... ... £ s. d. 2,837 18 1 54,428 4,540 207 19 ... Magistrate's clerk's fees .. 2,137 7 Admission and maintenance in reformatories ... 399- ... Wages of stewards on ships used for lodging police ... Equitable adjustment with 513 15 county of Warwick Police boat and fittings Drivers' badges and offenders 479 18 4 £ s. 8 37,409 16 2 2,217 6 £ d. 9 78 18 1 88,167 11 7 4,638 2 81I '18 18 4 64 19 411 18 1 173 10 6 2,730 16 4 2,992 6 3 48 15 8 292 2 2 626 7 11 72 - 4 a 1,989 3 1 8 10 4 178 5 2 ... 76 ,97 94 .84 100 416 2 7,313 5 57 15 2,460 8 1,577 4 2 580 6 d. 8 7 - 34,701 19 9 1,183 7 135 11 6 3 2 3,551 14 1 71 6 10 5 - 1,117 1 5 19 1 167 17 11 3 3 18 16 11 - 6 62- 15 2 31- - 251 14 1 2 11,138 11 4 41,463 18 4 5 21 16 .. ... 6 - 6 5 of ... S. 217 - jl~ . pursuit d. 258 75 59 16 10 244 13 6 379 11 s. £ S. 1,694 Sheffield. Plymouth. ... ... 200 Apprehension and conveyance ... of prisoners... Interest on and repayment of 2,116 loans £ s. d. 331 12 9 conductors' ... Detection and Leeds. 46 22,936 4 2 3 1,117 16 427 16 5,387 5 329 3 2,318 1 1,807 17 534 7 Manchester. Hull. ... ... 76 6 - 3 4 1,990 18 ... - 7 ..... Total .. Expenditure per population ... ... head of ... ... 77,985 4 8 28,729 16 - 5 45,970 15 210 -26 ..... 9 109,521 13 -44 -28 -27 The total expenditure per head of population in the Metropolitan police district is 5s. 10d., and it will be noticed that the items set out as exceptional in the Metropolitan police accounts do not appear in these local police accounts. It may be as well to note as a small item which confirms the idea that the Metropolitan police is in part used as an imperial force is the amount paid by the Government for the salaries of the Commissioners, Receiver, etc., about £4,300, a payment which has no parallel elsewhere. In this matter it is not suggested that the above figures express the true state of things as regards the division of the duties performed by the Metropolitan police between imperial and local. It only contains proof that imperial duties not charged to other localities are charged to London and the other portions of the Metropolitan police district. This charge has grown up with the system, and all that is now suggested is that the time has arrived in the interests of the local taxpayer that anomalies of this sort should be properly enquired into, and set right. The matter is of importance not only to the London ratepayer, but to the ratepayers of the whole country. The share of the Metropolian police in the grants from the imperial exchequer is made upon the assumption that the police force is a purely local force like any other country or borough police force. So far as this is not the case, the share of the Metropolitan police out of the local taxation account may be in excess of its proper share, and consequently the share of the rest of the country will be diminished. The use of the Central Criminal Court by the Government for the trial of national cases is not met by any payment by the Government. The Central Criminal Court is not only applicable to an area largely outside the county of London, but it is a court to which cases may be, and are, referred from other localities when such circumstances occur as may render that course advisable. In respect of these imperial purposes no payment is made to London, and the result is that the City of London (a) This includes a large amount which should belong to "Police Stations," but is not separated. 41 Corporation and the London County Council provide between them this important court at heavy In the Local Government Act of 1888 the payments cost for a large number of imperial cases. hitherto made by the Treasury in respect of criminal prosecutions were included in the basis which governs London's share of imperial grants, but this is a totally different thing to a payment for user of this court for imperial purposes, the payment for criminal prosecutions out of imperial funds being general throughout the country and not special to London, and therefore not a payment in respect of the special imperial services of the court. The total number of cases heard at the court have been divided into London and extra-London cases as follows1890-91. 1891-92. 1894. 1895. ... ... ... ... ... ... .... ... 678 131 870 147 722 125 725 117 809 London Extra-London 1,017 847 842 E ach county has to bear the cost of the prosecutors and witnesses incidental to its own cases, but the e xpense of maintenance of the co urt buildings and the salaries of the Recorder, Common Serjeant and certain minor officials of the c ourt are borne by the City Corporation. Seven-eighths of the salarIies of clerks, bailiffs and criers, and of the cost of session papers and printing is borne by the County Council, and one-eighth by the counties of Middlesex, Essex and Surrey. The result is that whi le the cases tried are divided betwe en London and Extra-London in the proportion of seveneighths aend one-eighth, the bulk of the exp)enditure on the court is borne by London, and Imperial cases tri ad at the court are charged to Lond on. ourt by the different authorities (exclusive of the cost of The payments in respect of the cc prosecut ors and witnesses; for the four year s, 1892-5, were as follows- I 1892. 1893. 1894. 1895. £ £ £ £ s.d. s.d. s.d. s.d. London County Council (}ths of certain expenses) ... City Corporation... ... Total, London ... 5,143 12 ... 12,328 8 ... Counties of Middlesex, Essex and Surrey (taken as the remaining -th of certain expenses of which 3ths is paid by the County of ... London) ... ... 17,472 - 734 16 4 5,149 10 11 5,168 18 10 5,210 3 11,490 4 7 12,314 17 11 11,735 7 16,639 15 - 6 17,483 16 735 12 11 738 8 8 9 2 9 16.945 16 11 8 5 744 6 11 The amount paid by the City Corporation is the total amount in respect of the administration of criminal justice at the Central Criminal Court and the Sessions House, Old Bailey, and therefore includes a portion of the expenses of justices in session. But on the other hand it does not include any expenses for rent and office accommodation, as the site and building of the Old Bailey belongs to the Corporation, and is maintained by that body, without charging rent or other charges to the counties or the Imperial Exchequer. The relationship of Imperial and local taxation in London which has thus been examined under these four heads is a very complex one, and all that can be accomplished without knowledge of unpublished figures and other information is to indicate where anomalies seem to exist and where further enquiry is needed if the subject is to be properly settled, and London is to be satisfied that the special treatment in many matters which obtains in her area does not involve an increase of taxation which is neither just nor necessary. E.--Growth of local taxation in London. The growth of local taxation in London cannot be ascertained so exactly as it ought to be. The local taxation returns do not provide the necessary material even from the date at which they commence their regular tables. I have, however, compiled a table in Appendix 15 which gives the amount in the £ raised in the several parishes in every alternate year from 187h-7 to 1882-3, and in every year from 1882-3 to 1896-7, except 1885-6. I have inserted also the rates for as many parishes as I have been able to obtain for 1856-7, 1859-60, 1865-6, and 1867-8. It will be seen at once that in every parish the rates are higher now than at the beginning of the period. In examining this increase in detail, it will be observed that the rise in the rates of the richer parishes has been considerable, and has taken place in well-defined stages, particularly after the Metropolitan Poor Act, 1867, and the establishment of the Common Poor Fund, after the Local Government Act of 1888, and the establishment of the County grants and after the London (Equalization of Rates) Act, 1894, and the establishment of the Equalization Fund. It will also be observed that there was a considerable increase between 1882-3 and 1883-4. [6] 42 In the poorer parishes it is harder to trace any system. In Bethnal-green, however, there was a fall after 1867 and 1888 corresponding to the rise in the richer parishes though not after 1894. The average rates in the whole of London, exclusive of the City, in each year from 1889-90, to 1896-7 are as follows--Average rate in the £. Year. s. d. 5 5 5 5 5 5 6 6 1889-90 1890-91 1891-92 1892-93 1893-94 1894-95 1895-96 1896-97 5"13 5.15 5"06 6"31 10"15 11"82 2"42 2"20 F.-Local tazation in relation to property. 17. Certain of the expenditure incurred by local authorities benefits property in a most direct manner, being in fact of the same class which, prior to the establishment of local government upon the modern plan, was incurred directly by owners of property themselves. Other expenditure benefits property less directly; and other expenditure benefits property very remotely, if at all. In the following analysis a rough attempt is made so to classify the local expenditure of London as to show its relationship to the benefit conferred upon property Benefits indirect, Benefits remote. £ Benefits direct. Head of expenditure. £ £ Maintenance of the poor (indoor) ... Maintenance of out-door poor ... - ... 2,009,662 - 261,069 422,343 - ... ... ... ... Roads, sanitation, etc. Sewerage and drainage ... ... ... ... 1,536,921 387,685 - ... ... ... 122,264 - ... ... ... - ... ... 275,690 1,698,009 - Police and magistracy - - ... ... 153,827 - - ... 135,678 - ... Lunatics Education ... Public health Public lighting Fire brigade ... ... ... Parks, commons and open spaces 1,992,185 - - ... ... ... ... 1,928,174 886,844 Establishment services ... ... 520,276 140,315 ... ... ... 421,646 - Other ordinary services Loans ... Special services ... 253,546 - 7,180,170 - 5,282,552 - 683,412 18. Comparing the benefit which property has received from local expenditure with the local taxation which isimposed, the following are the approximate figuresF I I Benefits direct. Local rates in respect of such expenditure Benefits remote. £ 7,180,170 549,734 £ 5,282,552 49,995 £ 683,412 18,960 6,630,436 Local expenditure which benefits property Less-Repayments ... ... ... Benefits indirect, 5,232,557 664,452 4,612,184 4,516,756 614,452 that is to say, in each case the local taxation imposed is less than the benefit conferred. It follows that whatever is the incidence of local taxation, property should bear the whole of it, as it benefits by an amount of local expenditure in excess of the amount of local taxation charged on the basis of valuation of property. This subject requires more consideration than has hitherto been given to it, as it is not generally understood that local expenditure so largely benefits property. It is the key to much that is otherwise unexplainable in the increased value of property which almost invariably accompanies increased local taxation. Local taxation is the ultimate form in which local expenditure is paid for, but the incidence of taxation and the incidence of the benefit conferred by the expenditure are not of course alike. Some property will be charged with more taxation than it derives benefit by municipal 43 expenditure, other property will be charged with less taxation than it derives benefit by municipal expenditure. But in whatever way local taxation falls, whether upon owner or occupier, it is municipal expenditure which benefits property. This is the chief distinction between considerations that govern the incidence of local taxation and of all other forms of taxation. Whatever the proportion of total taxation is that falls upon real property as distinct from personalty or other interests, the measurement of that proportion cannot contain the element of local taxation, because in the case of local taxation it is real property which benefits from local expenditure, and which should therefore pay for such expenditure. 19. If it is true that local expenditure thus benefits property to a greater extent than the of taxation imposed it would follow as already indicated that the growth of taxation is accompanied by a corresponding growth in the value of property. (See Appendix 16.) Unfortunately the data available are not sufficient to institute a thorough comparison under these two heads. Rateable value consists of two elements, namely, the growth of value of old property, and the increase caused by newly built property. The former amount only can be compared with the growth of rates. An elaborate calculation is needed to separate the valuation of old property from the annual increases by new property, and the estimates, after careful consideration, are as follows- Samount Year. T L l Zl Estimated rateable value of property (built prior to 1871) at each succeeding year. TP TTT T. n ~l.7, r, Estimated amount of rates levied upon such property. r ~AT~~ . Tn~r~( Rateable value. £ 19,650,743 19,650,743 19,650,743 19,650,743 19,650,743 1876-7 1877-8 1878-9 1879-80 1880-1 21,250,861 21,250,861 21,250,861 21,250,861 21,250,861 4,596,969 4,681,868 4,712,189 1881-2 1882-3 1885-6 22,842,004 22,842,004 22,842,004 22,842,004 22,842,004 4,770,715 4,863,355 5,023,754 5,152,334 5,287,332 1886-7 1887-8 1888-9 1889-90 1890-1 23,404,265 23,404,265 23,404,265 23,404,265 23,404,265 1891-2 1892-3 1893-4 1894-5 1895-6 24,174,862 24,174,862 24,174,862 24,174,862 24,174,862 1896-7 1897-8 25,131,840 25,131,840 Rates levied. Rates per cent. of rateable value. r o ly~ £ consiviconsre~~ bloun~jtir~a4,681,868 p-e of 1871-2 1872-3 1873-4 1874-5 1875-6 1883-4 1884-5 Yearly increase. £ follo- £ 3timsed as proper:omparrateslevi~uch~pro- 1,600,118 84,899 30,321 21"16 22"03 22"17 1,591,143 58,526 92,640 160,399 128,580 134,998 20"88 21"29 21"99 22"55 23"14 5,280,711 5,265,726 5,310,401 5,604,661 5,839,968 562,261 (--) 6,621 (-) 14,985 44,675 294,260 235,307 22"56 22"49 22"68 23"94 24'95 6,091,432 6,184,469 6,479,101 770,597 251,464 93,037 294,632 25"19 25"28 26"80 tw- 956,978 From these estimates it appears that property built prior to 1871 and valued in 1871 at £19,650,743 is now valued at £25,131,840, an increase of £5,481,097, or 22 per cent., due to other causes than those connected with the individual efforts of owners in the development of their property. This increase is due chiefly, if not wholly, to municipal expenditure; it is an increase in the site value where the tendency to increase in value from all causes has become possible by the municipal expenditure, which makes the site of London suitable for the uses to which it is put by owners of property. The amount of rates levied cannot be given prior to 1878-9, or later than 1893-4. Using this as the period of comparison, the estimated amount of rates upon the property included in the first column of the above table have increased from £4,596,969 to £6,184,469, or £1,587,500; whereas the value of property has increased from £21,250,861 to £24,174,862, or £2,924,001. There is, therefore, ample margin in this increased value to meet the increased rates, and there seems little doubt that this increase ought to fall upon the property which has benefited by the expenditure of the period. G. L. GOMME, Statistical Oficer of the County Hall, Spring Gardens, May, 1897. Council. Tables and Statistics to accompany the Memorandum of Evidence to be submitted by the Statistical Officer of the Council. 1. Expenditure and taxation by local authorities in London, 1895-6. 2. Indirect taxation-analysis and classification of duties and imposts charged in the United Kingdom. 3. Local taxation licences-analysis of local taxation licences, with amounts collected in 1895-6. 4. Rates raised by water companies. 5. Exemptions from rates-property at or under £20 rateable value. 6. Local acts authorising levy of a portion of rates on unoccupied property. 7. Exemptions from rates-unoccupied property. 8. Exemptions from rates-whole or partial exemptions by statute. 9. Exemptions from rates-voluntary schools. 10. Loans outstanding and loan charges. 11. Progress of the system of equalisation of rates. 12. Land values in relation to rateable value. 13. Differentiation of rating-examples of differentiation of rating upon different classes of property in the same parish. 14. Metropolitan police and City police-analysis of expenditure and receipts,, 1890-1 to 1895-6. 15. Rates levied in London from 1856-7 to 1896-7. 16. Increase of rateable value from 1871 to 1897. i an 46 Tables and statistics to accompany the memorandum of evidence to be Royal Commission 1. Expenditure and taxation by local (i.) Total expenditure under Outdoor, relief Maintnne Autortyreposibe oreah tempor At oriy epnilufreac iemof oexedtr.(nor. the County Eutiudust lunatics. Edcto. bigs embankments, _6____ _7.._______ ance of wards, poor and dispensary), 3 . Ras removal, Sewerage an drainage. £e authorities- London County Mainten- houseles oor 1 2 _______________2______________ (1.) Ras (including. asal Council- General C ounty Account Special County Account School Board for 76,560 London, Metropolitan Asylums Board Metropolitan Police 59,469 Irr.. 37,748 185,065 376 1,851,704 342,993 .. (2.) District authorities- . City of London. Corporation. 2,464 ?"i" City Commissioners of Sealers District Boards.. ,. Library Commissioners.. 26763691)562 63,426 307,085 17,252 48,201 1,070,515 137,167 (3.) Union authorities- Boards of Guardians .. 138,3601181,633 832,369 authorities- (4.) Special district Asylum Districts.. Sick 27,050 90,887 School Districts.. of the City of London LbayDsrcs..Wards (5.) Parish authorities-.Vestries ... .. Local Board Guardians Overseers, &c. Library Commissioners Baths Commissioners s1 495 122,709 178,77.7 716,963 Burial Boards MarketTrustees, Churchwardensse 1422,343 I Total 2,009,662 261,069 t s. d.j£Ls. d. £ s. d. 5 17 15 3 1 4 8 £ Rate per cent. of rateable value... 5j - - 1,992,185 1,536,921 J. £ s. d. 5 16 5 - --- _ _ _ 387,685 I _ _ _ £ s. d. £ s. d. 4 9 10 1 2 8 47 submitted by the Statistical Officer of the London County Council to the on Local. Taxation. authorities in London in the year 1895-96. the several heads of service. I Public health (so far as it is Lighting. g separately Parks, Police and Fire gardens jsie brigade, and, open utc.services.spcsreamn)(hr Other ordinaryr Establishment I(includingToa andToa legal Loans for expenditure by each all services parliamentary) Special (interest and for all services services. otuhriy chared).specifically 8 9 10 11 12 13 14 15 16 1,045,050 183, 730 485,452 108,299 18,359 149,074 647 17 £e 51,717 8,777 11,919 42,648 153,827 107,042 55,612 1,413,767 .13,201 7,947 17,400 30,695 29,282 23,789 1,862,203 344,448 2,337,156 451,292 1,485,197 4,695 2,000 3,992 256,510 51,698 55,057 175 79,258 151,780 5,631 56,003 390 53, 781 2,509 789,434 263,330 555,226 2,684 127,150 11,917 1,763 1,318,275 1,824 6,931 10,032 146 8,331 9,052 25,083 185,982 21,906 60,268 32,589 122,432 2,570 6,931 25,589 773 4,625 46,482 85,885 40,517 7,041 9,422 1,938,641 1,163,851 200,149 59,135 137,093 55,523 8,076 9,899 ,660,591 421,646 13,146,134 5,539 32,145 746 62,910 193,327 110 13,530 189 605 18,684 16,370 64,186 234,911 128,259 2,036 12,653 51,208 15,006 1,035 181,513 128,398 477 122,264 275,690 - 7 2 -16 1,698,009 i 419 3 153,827 - 9 253,546. 2,815018 711 -1410 8 4 6 135,678 - 1 18 7 1 4 8 38 8 3 48 1. Expenditure and taxation by (ii.) Total expenditure brought forward, deductions and additions determining Receipts in aid of expenditure. Rate, contribution, or fund upon Authority responsible for each item wich ate ultmatly fll. of epenitur. of xpeditre whch ate utimtel fal. 18 Repayment for services and costs recovered, Fees, fines, penalties. and other sources of income. Rents of property. 20 21 22 23 1,862, 203 344,448 24,754 7,632 18,214 11, 747 90, 722 11,413 2,337,156 5,778 296 650 451,292 2,827 19 (1.) County authoritiesLondon County Council General county rate .. Special county rate .. County grants.. Equalisation fund.. .. School Board for London Contribution levied as part of General rate Metropolitan Asylums Board Contribution levied as part of Metropolitan Poor rate County grants Local Government Board.. (2.) District Total expenditure by each authority (brought forward from part 1). Police, . .. .. Common poor fund... Police rate ... .. .. .. 1,485,197 205,801 5,679 authorities- City of London Corporation Police rate ... .. CityCommissioners of Sewers Consolidated and sewers rate District Boards General sewers and lighting rates Library Commissioners .. General rate .. 789,434 263,330 555,226 72,868 12,262 30,032 2,684 22 91 1,318,275 28,493 3,957 1,101 32,589 122,432 2,570 6,931 9 1,129 107 365 74 10 1,938,641 1,163,851 200,149 126,611 28,387 2,332 11,598 1,126 2,866 14,792 840 16,742 59,135 137,093 55,523 8,076 9,899 723 63,755 5,274 3,895 786 430 71 324 1,222 698 5,522 1 .. .. .. 00 (3.) Union authoritiesBoards of Guardians ,. Poor rate 48,263 410,332 1,685 5,600 17,711 4,125" (4.) Special District authorities- Sick Asylum Districts School Districts .. Library District .. Poor rate Poor rate .. Poor rate Wards of the City of London Ward rate .. .. (5.) Parish authoritiesVestries Local Board. Guardians ... General, sewers lighting rates5 .,. se and Poor rate ... . Overseers and bodies acting Poor, general, sewers ... as overseers Library Commissioners Baths Commissioners Burial Boards .. Market Trustees.. Churchwardens .. .. and lighting rates .. Poor rate .. Poor rate .. Poor rate ... .. .. .. .. Poor rate .. .. ... .. ... ... ... Church rates ... 00 ... .. ~I ~ UIi I~V C IV Total 13,146,134 _______________________ Rate per cent. of rateable value i V ... ... .. 3883 618,689 128,961 564,094 £s. £ sd. £ d. d. s. s. 1162-7611211 49 local authorities, 1895-6-(continued). the charge on rates and taxes, and the amounts raised in rates and taxes. Alterations in the distribution of the charge on rates and taxes determining the ultimatebyrtsadax. charge on central and localbyrtsadax. funds. N~et charge Charge Resulting Cash balances Amount of charge Charge contributed to county transferred charge on rates and taxes. increased (+) falling on or txto. tato. decreased (-). funds to meet from local funds to county funds, 1,728, 513 25 - - + 110,766 26 27 £ 24 finally met by rates and taxes. the charges transferred thereto. 28 + 7,036 2,330,432 448,465 -- 29,900 _____ 29 appropriated from Imperial funds. 30 x - Indirect taxation by local authorities. 31 Rts Rts 32_____ £ 1,839,279 320,692 1,839,279 539,093 320,692 539,093 855,638 2,281,836 -48,596 Taxes. Share of taxes 855,638 313,656 Distribution of the charge finally met 2,281,836 418,565 £ 73,422 508,264 1,257,593 14,095 6,599 299,998 539,093 855,638 1,631,612 650,224 418,565 418,565 4,417 - 3,483 1,273,717 257,971 243,783 503,358 1,270,234 44,395 24,579 24,148 213,576 268,362 527,506 -+ + 446 7,368 189,302 4,417 4,417 1,174,680 1,174, 680 1,270,234 1,174,680 213,130 260,994 338,204 451,503 31,085 120,965 2,658 6,965 31,085 120,965 1,335,908 6,931 - 1,388 37 + + 162 + 34 31,085 120,965 2,658 6,965 1,785,640 1,133,498 178,209 39,280 + 34,081 + 69,410 1,746,360 1,167,579 247,619 714 53,479 78,023 53,479 78,023 50,333 1,703 10,452 32,473 120,928 2,496 54,193 71,330 49,121 2,483 9,898 11,834,390 £ s. d. 34 118 + + 6,693 + 1,212 780 554 + 161,283 11,995,673 884,405 £ +- s. d. 94 2,658 6,965 683,922 1,062,438 1, 793 795,873 12,512 371,706 235,107 9,551 50,333 + 337,996 451,503 51,184 1,284, 724 78,848 252,877 8,117 208 2,494 2,494 - 625,072 2,494 77 2,571 28,815 134,282 616,347 1,703 10,452 1,060,645 371,706 225,556 53,479 78,023 37,578 1, 703 12,755 10,452 736,910]9,904,675 2,573,828 2,573,828 11,995,673 1,354,088 £ s. d.F£ s. d. 7 105 351 £ s. d. £ s. d. 7105351- £ s. d £ s. d.j £ 549-75281810 s. d. [7 ] 50 2. Indirect Taxation-Analysis and Classification of Duties and Imposts charged in the United ______________________ Class of tax. __ __ _ __ T I__5__ wholly devoted ___________________(c) Articles of general consumption. ___ Articles of limited consumption. Customs. Excise. 12 Stamps. 3 On articles of food Currants (a) Customs. Excise. _ __ Stamps. _6 Plums (a) Prunes (a) Raisins (a) On medicines chemicals Liqueurs (b) Mum(a) Spruce (a) __ _8 Cigars (a) Tobacco (a) Snuff (a) Beer dealers(b) Beer retailers(b) Beer and wine Tobacco (homegrown) (a) Medicine vendors (a) Methylated spirit makers (a) Methylated spirit retailers (a) sprt) Perfumed spirit (a) On trades and pro. fessions Appraisers (b) Auctioneers (b) Hawkers (b) House agents (b) Pawnbrokers (b) Plate dealers b) Railway passengers (a) Amount collected 1894-5 ... ... o,254,497 26,760,348 1895-6 ... .. 20,890,557 27,772,789 Playing cards (a) 234,880 238,947 47,677 45,085 2 19,661 20,219 Playing card makers (a) 2,292,606 2,308,864 Amount devoted to local taxation- 1894-5 __1895-6 .. .. 193,017J1,124,682 201,334 I1,188,591 -7- - - 7- re- Snuff dealers(b) Snuff manuf act'rs (a) Tobacco dealers (b) Tobacco manufacturers (a) Patent Chloral (a) medicines Chloroform (a) (a) Collodion (a) Ether(a) Ethyl (a) Methylated spirit(a) Naphtha (a) objects.. _ tailers(b) Brewers (a) Passenger vessels (for retail of liquors and tobacco) (a) Refreshm't h'ses (b) Spirit dealers (b) Spirit distillers (a) Spirit rectifiers (a) Spirit retailers(b) Stills (users of) (a) Sweet dealers (b) Sweet, makers(b) Sweet retailers(b) Wine dealers(b) Wine retailers (b) Soapin On other Excise. __ Vinegar makers (a) Beer and Beer and Ale (b) Ale(b) Brandy(b) Spirits(b) Gin and unenumerated spirits (b) Rum (b) Wine (a) and __7 Game dealers(b) On beverages (i) Non-alcoholic Chicory(a) Chicory(a) Cocoa(a) Coffee Coffee (a) mixture (a) Tea(a) On tobaccos Customs. _ Confectionery (containing spirit) (a) Figs (a) (ii) Alcoholic Special trades. _____ 1,398 1,551 2,075,924 and being (a) wholly devoted to imperial 5Kingdom, (b) partly local and partly imperial; purposes; to local purposes. Personal taxes on luxuries. Stamps. Customs. 9 10 Excise. f Stamps. 11 12 Personal property. Customs.[ Excise. 13 14 Stamps. 15 Real and personal property. Customs. Excise. Stamps. 16 17 18 Alkali works (a) Bankers (a) Conveyancers (a) Solicitors (a) Marine insurances .(a) Life insurances (a) Armorial Habitual drunkards' retreats (a) 303,783 311,845 Bankers' notes (a) Bills of exchange (a) Brokers' contract notes (a) Joint stock companies' capital (a) Securities to bearer Substituted (a) securities (a) Deeds~a) Receipts (a) 1,147,728 1,435,311 4,069,867 5,266,175 bear- ings (c) Carriages (c) Dogs (c) Game (b) Guns (b) Male servants (c) 1,450,562 1,502,709 1,431,160 1,483,159 57,522 66,735 52 3. Analysis of Local Taxation Licences, with amounts collected Wales in in England and 1895-6. Objects taxed. Tax. Class of Alcoholic beverages. Luxuries. Tobaccos. Trades and Professions. Licences for the sale of intoxicating liquor for consumption on the premisesRetailers ofSpiritsYearly ... 1,272,885 4,631 ... Occasional ... BeerYearly Occasional Beer and wine Cider .. 105,855 57 19,297 65 ... . ... ... .. . .. . . Wine Yearly Occasional ... 1,114 24 2,103 ... ... Sweets ... ... Licences for the sale of intoxicating liquor by retail by persons Lot licensed to deal therein for consumption off the premises Retailers of... Beer ... 15,443 4,672 11,876 3. ... Beer and wine ... Table beer ... ... .... ... ... .. Licences for- Beer dealers Spirit dealers ... .. .0 ..... Sweet dealers... Wine dealers ... ... .. ... .. .. Refreshment-house keepers... Tobacco dealers ... .. Dealers in game ... .. Dogs ... ... Killing game.. ... .. Guns ... ... ... 49 .. . . . ..... .. lereir liquo~ 34,221 124,226 324 44,158 8,546 .. .. 6,958 464,592 148,892 79,049 446,448 69,388 133,061 .. .. .. .. .. .. .. .. . .. .. Appraisers and house agents .. .. Auctioneers .. .. .. .. .. .. .. . .. Total .. ,. .. ... Carriages . Armorial bearings Male .. ... ts Pawnbrokers Plate dealers ... ... ... ... servants Hawkers ... .. ... . ... ... ... ... ... 8,231 61,603 19,782 31,080 a d 45, I!1 I 1,649,500 f vr I Grand total 166,468 1,348,388 66,888 I 772 I ... £24 £323124 53 4. Rates raised in the County of London by the Water Companies. Rateable vlufer te values at thete. different ndards of charge. Name of Compauies supplying each or lace. eahprsrplace. parish Average rate for each part. PrPr Amount of water rate. Raeo Rate of charge Amiounit at the different standards. Per £Pernt ofPe of on.O l each rateable vule rateab value. tal Company. value, cent. Amlount for .4£.1 East London.. New River.. City of London ~Aldgate 7,863 558,769 3,488,881 15,074 7,162 5,681 East London.i. New River.. .East London Whitechapel 174,301 10,799 6,253 ... New River.. Old Artillery-ground Norton Folgate Shoreditch ... .. 5 5 4 5 5 5 4 3 193,400 121,867 4 3 of 13,854 e 267,750 63,942 p750 each 4 3 4,428 7,246 4 3 n.3 4 .. 4 3 n,3 4 3 n.4 .. 4 3 3 .East London . .. 4 5 4 3 34,123 83,079 1,875 8,401 10,970 105,578 366,349 90,091 .East London.. .East London... New River.. Mile-end New-town Spitalfields ... 5 per cent. 4 3 5 4 3 East London.. .East London.. New River.. Avenage rate for each perish. 393 !7 !f 456 8,715 3.55 5.00 620 1,706 4,154 75 420 548 5,279 3.64 5.00 5.00 4.00 5.00 5.00 5.00 )7 )7 77 7f 14,654 2,703 4.33 1&4 11.7 75( 1-1 851 rll 432 188 f) 7.5 4.88 3.14 5.00 286 170 !! of 3.14 127,017 754 )f .4 ratalebi s. d. 1 - 22,351 104,666 !) 77 5.00 Per 5.00 \ 4.98 9.6 f 15.00 15.00 1- 1 - 1. 11 - 4.03 9.7 .New River Clerkenwell Charterhouse New River Furnival's-inn Staple-inn ... .- New Rive .New River.. New River Chelsea t286,762 ~251,509 t St. Sepulchre New River , r Saffron-hill, &c. New Rive New River.. .. Glasshouse-yard.. Gray's-inn ... Lincoln's-inn Inner Temple .. .. ... t New Rive New River.. St. Andrew and St. George . .. .. New River New River.. ~113,202 17,533 21,059 105,053 40,973 46,593 155,293 71,874 New River New River 4,560 1,660 834 15,815 P123,745 . .. . .. 4 3 .. 4 7,209 4 6,203 .. 3 3 15,850 4 417 3 .15,812 2,935 4 3 21,806 1,677 4 3 New River 4 3 4 7f 7! 77 )7 !7 7) !7 8.7 381 91 3.81 9.1 394 182 3.38 4.00 8.1 9-6- 3.38 4.00 8.1 9.6 3.65 8-8 3.65 8.8 3.45 ,95 8.3 3.45 8.3 3,037 3.47 )8- 8.3 3.47 8.3 3.68 8.8 7.5 3.68 8.8 9. 3.53 )7. 8.5 3.53 8.5 3.98 9.5 3.98 720 3.84 9'2 3.84 922 7) 3.61 474 !f 8.7 8,368 )7 3.61 1,333 !! 11,392 91 77 17,35713.80 12,628 )7 91 647 New River.. St. Luke !! 3.93 3.93 7,736 3,656 10,'710 1,918 177 217 66 25 701 632 1,639 1,398 6,212 2,156 663288 186 77 7! !7 )7 !f 7f !7 634 13 632 141 88 1,14 872 50 ,9. I89.5 9.2 9.4 554 577 I 3.95 77 15,182 3.70 4,029 3-12 11,747 3.29 1,558 3.22 10,445 38,015 7.7 7.71 [8J 54 4. Rates raised ,in the County of London by the Water 'Companies-.-continwd. IAmount I aeberate. anih orrlace.l~ame f Compaies suplyingvalues at the Pa" rklce am o difreteach prish omane sppyng lche Rate of charge. taads of water I -___ { Averag rate for Average rate for eachpart. eaeh pariah. Amount Pe e of each rateable value. Company. vlue. AmIoIunt different standards. s. d. £ St. Clement Danes St. Mary-le-Strand * New River New River. 77,412 137,987 4 per cent. 3 ~ PrPr£o rateable value. vle S d. 3,096 4,140 7,236 St. Anne, Soho 31,153 New River.. 4 1,691 4 ~ 7.5 3.11 3.11 7.5 i 3,478 3.29 7.9 3.29 7.9 3.59 8.6 3.52 8.4 2.98 7-2/ 1,091 3.07 20,218 3.20 3.22 7.7 360 2.80 5.73 1 1.8 582 1 20 1,246 2,232 3,263 17727 3 5,365 36 27 2,349 33,229 4 3 125,821 506,171 4 3 New River.. 46,767 31,333 4 3 1,871 940 West Middlesex 2,310 17,310 32A 83 467 iw692 .59,027 5ie 7 62 Chelsea .. Grand Junction Lambeth 72,819 14,919 w~i41 .. 8,882 7,908 21 48,027 .S'thw'k and Vauxhall ~~s4 238,427 St. George, Southwark 3.11 706 11,626 Newington ... 7.5 102 604 57,563 West Middlesex St. James 3'11 550 1 ~ 3 81,576 New River.. 8.1 247 1,444 3 74,389 St. Paul, Cov.-gard. 3.36 2,811 3 8.1 507 4 ~ 3.36 4,990 * 2,556 New River.. 4 20,139 Savoy * 6,168 48,135 . el176 41,063 34, 700 18,922 t17,70 10,785 Lambeth 6,149 w S'thw'k and Vauxhall Christchurch, Southwark... Lambeth .. 92,738 110,745 ,s6,46 ,. 11,935 n1,180 9,895 9,068 3,643 193 314 ~ ~ 1 7 71 6 ~ ~ 52 7ie 5 94 997 5,033 15,185 4,427 5,097 970 533 435 2,401 72 5 7 61, 5ucf 6 51 5 "~ 5 240,025 5idee i 71 1 7.. 1 62fi 7 6 51 42,686 3,080 2,429 1,230 647 338 2,001 9,725 5,537 5 895 693 589 219 198 2,134 S'thw'k and Vauxhall .. ,1- 5 3,604 Lambeth I~ 13,863 11,921 6idlse 5 86J 6.55 5.00 6.41 5.00 1 3.7 1- 134 1 5-78 4,728 346 5.85 5.00 31 II 1 19 3 .. 15 3 10 5 S'thw'k and Vauxhall 8,635 6.54 5.00 S'thw'k and Vauxhall 4,637 5.00 3,073 5.00 oo1 S'thw'k and Vauxhall Lambeth ,, S'thw'k and Vauxhall 352 7 90'62 6 137 1,457 5 321,415 5 88 25 6 8 73 1 3er 5.0 1 200 16,071 6.22 5.00 1 29 1 - - 5 4. Rates raised in 'the Cbonty of London by 'the Water Cornpanies--e'ontinued. P ds& Rateable values at the dArseit standards of charge. Nameach Companiesplace,{ of supplying. pariah or eof lees. Rate of eharge. ..... _.......... J. ... ,.._. _.__. v . _: :aAS. u. Rotherhithe ._..r.. . Average rate for each parish. i Amount at the different standards. ... Average rate for each part. Amount of water rate. Per Amount cent. of for each rateable Company. value. Per a of rateable value. Per cent. of Per £ of rateable rateable value. value. .. Kent.. .. s. 710- 117 x 8s. 328 41 x 9s. 6d. 1,116 124 x10s. 6d. 970 97 x12s. 671 61 x13s. 636 53 x14s. 104 8 x is. 6d. 392 28 x1l6s. 6d. 195 13 x18s. 400 25X19s. 187 11 x £1 3x£1 Is. 6d. 54 2,603 137x£1 2s. 6d. 320 16x£1 4s. 381 17x£1 8s. 624 23x£1 us. 403 12 x £1 i5s. 6 x£2 225 508 12x£2 5s. 388 8 x£2 l0s. 5 x £2 15s. 849 3X23 3s. 200 3 x£3 10s. 224 Sx £3 16s. 432 4 per cent. 16,026 t " I5. d. 47 19 65 58 40 37 6 23 12 24 11 3 154 19 24 36. 21 12 27 20 41 9 11 19 641 4.95 00 .. Shadwell Ratoliff se 00 .. ... Limehouse.. Poplar Bromley Bow... East .. .. ... ,. ... ". .. .. . London...' .. .. East London... East London., London... London... London...= River.. Now River.. Islington .. New River I . West Middlesex Hampstead ... 00 I atLno..East London... ."New River.. Stoke Newington.' St. Pancras... London., Eaet London.. .. East London ... .. East .. East .. East New Mile-end Old-town Bethinal-green Hackney . East .. New River ... ... II 'ao . 000 144,157 35,200 33,345 61,251 113,471. 204,233 189,535 137,599 354,54 3 78,504 638,888 264,965 22,484 7,208 1, 760 1,667 3,063 5,674 10,212 9,477 6,880 17,727 18,92.5 31,944 5 5 5 ~ ~ 5 5 5 ~ 4 ~9 3 3-92- 9.4J 7,150 5 5.00 5.00 5.00 3.94 9.5 3.94 3.88 9.3 3.88 39,209 George-in-the-East Wapping 5 4.76 5.00 62,413 St. 1,379 5,174 11,274 103,484 Sthwk. and Vauxhall 3.85 10,679 3.42 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 10,599 675 171,252 9,987 4 1,419,441 187,839 4 3 4 3 11.4 1 5.00 1 1 1 1 1 1 1 1 1 1 r..00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 1-l 34,570 4,639 3 , 148,525N 6,850 300 5,94d1 4 3 3.81 3.56 35 3.47 .. Grand Junction so* 4 3 West Middlesex 9~30 35 3.27 .Padington... .. 7.8 27,152 3.16 7.64 11,541 3.40 ..IGrand Junction. 31. West Middlesex 263,794 75,714 5 9,497 2,044 8.5 , 9.1 5.53 27~ 9.3 3.75 8,968 1,711 249,124 63,372 West Middlesex St. Marylebone 1 1 1 1 1 1 1 1 1 1 4.67 56,778 .5635, 864,256 154,636 a. { 7.7 56 4. Rates raised in the County of London by the Water Companies-continued. IAmount Name of Companies supplying lc. * ec pra Average rate for Average rate for each part. of ater each parish. IIaeberate. rpae vle ofhag.-_ at the __ AmountrAmount for at the chiko tnardseo each cag.different ___ _______ cent. of rta A PPer raeb Per cent. of rateable rateable value, rateable s. d. .d St. George, Hanover-sq. .. . Chelsea 388,365 390,575 4 per cent. 3 , 15,535. 11,717 173,619 893,682 4 3 6,945 26,810 316,7248 287,660 St. Margaret and St. JohnI Chelsea 4 3 12,650 8,630 Grand Junction 285 8,644 4 3 11 260 West Middlesex St. Peter, Westminster ... Chelsea I 2,378 1,589 Chelsea 390,329 283,874 Chelsea Grand Junction West Middlesex Kensington... .. Chelsea I Grand Junction West Middlesex .. Grand Junction Hammersmith West Middlesex Fulham .. .. ... Chelsea , West Middlesex Putney .. .. Wandsworth .. .1 Sthwk. and Vauxhall .Lambeth Sthwk. Tooting .. .. .Lambeth 4 3 , ,, ~ 4 387,691 I6,19 46,428 4 3t, 282,392 ~7,552 48,872 43,63 257,419 37,297 98,47 se.., 13.04 7.3 3,250 1 280 6.7 143 8.2 3.60 8.7 3.58 8.7 360 7.9 3'40 8.6 8.6 3.5 28 4.00 2,428 3.55 3.85 16,900 3.89. 37,540 328. 6,610 3.91 9.41 11,486 3'47 8.3 11,416 3.87 9.3 6,978 ,, 3.46 2,329 99 921 10,453 1,385 3 15,507 . 1,393 35 ,, , 35 ,, 26,694 10,846, ,, 6,145 . 465 4 3 10,166 1,320 6,142 836 7,752 5 71 5 2 7 ~ ' 6 5 707 610 852 133 40 469 ~ 3.52 I 8.4 3.62 8.7 3.71 9.3 10,297 1,119 4 3 8.9 5.00 5.00 1 1 1 0.6 38 65711 3.8 3.1 1630 11 3.1 _/ 5.25 2,811 10,586 6.45 5.00 72 71 ~ 52 Streatham.. 8.5 11,838 4 5 Vauxhall 3.52 95 48 , 170,614 nd79,522 30,472 3f 30,951 155,036 7.6J 24,12 3$ 741,502 nd3,547 401,697 Is484 153,620 nd1,088 15,517 473 2,777 316 3.30 15,613 8,516 710 64,697 3,669 o2] 1,711 e 261,315 each11,769 46,178 9,433 8,711 13,110 2,217 721 9,378 and 5 5 5io 8AI 33,755 13,142 102,836 3.50 27] Junction 27,252 21,280 Grand Per £ of ~ 2,013 16.57 11 Lambeth 7 6 26,561 81,238 52 5,169 1,828 1,461 4,062 22,686 630 1 5~7 4. Rates raised in the County of London by the Water Companies-continued. Parish or Place. Rateable values at the Name of Compsnies supplying each parish or place. different standards of charge. Clapham S'thw'k and Vauxhall at Lambeth 183,469 .per 7~ 7 ~ 51 2 ~ Lambeth.. 132,751 366,963 150,731 51,649 35,453 217,741 71 503,553 5 Lambeth 1,073 5041 1,755 1,250 1,276 3,372 3,952 1,316 4,680 2,672 5,117 1,782 6,878 14,800 22,806 10,190 5,692 3,409 3,043 4,447 3,565 2,185 1,261 689 16,438 .. ,. . 39,265 93,38 71 62 6 ~ 2 ~ 236 x 8s. 63 x 9s. 6d. 19Sxl10s. 6d. 125 x 12s. 116 x 13s. 281 x 14s. 304x 15s. Gd. 94 x 16s. 6d. 312 x 18s. 167 x 19s. 301 x £1. 99 x £1 Is. 6d. 362 x £1 2s. 6d. 740x £1 4s. lO0lx £1 8s. 370 x £1 uls. 171x £1 15s. 90 x £2. 72 x£2 5s. 96x2 l0s. 63x £2 15s. 33 x £3 3s. 17 x£3 l0s. 8 x £3 16s. 4 per cent. 71 7 2 94 30 102 75 75 197 236 78 281 159 301 106 407 888 1,401 574 299 180 162 240 173 104 60 30 658 te 1.4 1 3.4 1 5.41 I 57 51 15,957 32,498 .. Kent.. 8,710 2,996 214 x l6s. 6d. 765 519 177 5.93 6.42 5.00 2,945 6,537 S'thw'k and Vauxhall O24 5.15 6.55 5.00 1 3.4 1 - 6,910 1 1.0 o1 1 3.7 1 - 61,377 25,178 1 G.28 5.00 9,956 25,687 9,798 3,099 1,950 10,887 6 d. 1 5.42 3,933 28,458 7 s. s. d. 252 2,311 605 223 114 428 5 ..Kent.. I 5,717 9,173 569,168 .. Per cent. of Per A of rateable rateable value. value. 544 2,252 1,021 409 394 1,097 5 5 .. Per 8 of rateable value. 2 cent. 6 3,365 3.3,019 9,303 3,720 2,066 8,557 Lambeth S'thw'k and Vauxhall Camberwell the different standards. S'thw'k and Vauxhall Battersea Per Amount cent. of for rateable each Company. value. Amount I 7,252 32,175 15,698 6,824 7,165 21,938 Average rate for each parish. _________- Rate of charge. I Lambeth rate for pahart. Aver Amount of water rate. 6.39 5.00 1212 11 58 4. Rates raised in the County of London by the Water Compans- c zid. Amount of Water Name of Companies supplying; pj~~~* PrsorPa.eahparish o pac. values at the difrntb standards of charg. Raeochr. arte.eaofpat.hachparsh Atouthe different standards. Deptford, tinued. St. £ 24,645 5,424 13,617 4,050 18,145 23,280 37,898 37,033 26,652 17,351 12,108 19,671 13,626 9,835 7,656 6,539 52,640 Paul-con- Kent of 1643 x 18s. 1,479 339 x l9s. 322 801x£1 801 225x £1Iis. 6d. 242 955 x £1 2s. 6d. 1,074 1164 x 1,397 2,309 1649 x £18s. [330 x£1 us. 2,061 802 x£1 15s. 1,404 452 x £2 904 287x £2 5s. 646 409 x £ 2 l0s. 1,022 240x.£2 15s. 660 9I4s. 150x £3 3s. 103 x £3 l0s. 75 x£3 16s. 4 per cent. S'thw'k and Vauxhall Kent..:. Deptford, St. Nicholas 26,055 1,155' 186 x.8s. 52 x9s. 6d. 416 2,070 230x l Os. 6d. 1,000 10Ox 12s. 35x 13s. 385 708 59 x 14s. 21 x i5s. 6d. 273 13 x 16s. 6d. 182 1,005 67 x 18s. 64 x 19s. 1,024 1,581 93 x£1 216 12 x £1 is. 6d. 1,330 70 x £1 2s. 6d. 15 x £1 4s. 300 857 37 x£1 8s. l5x£1 us. 409 16 x£1 15s. 524 273 7 x £2 14x 5s. 588 288 6 x£2 l0s. 949 17 x£2 15s. 198 3 x £3 3s. 152 2 x£3 l0s. 84 l x £3 16s. 33,302 4 per cent. Greenwich .. . Kent.. 000 000 5,298' 2,392 8,226 6,410 4,125 11,400 7,709 2,800 8,32 895 x8s. 299 x 9s.- 6d. 914 9,322 Aforntcer'.ofPer x10s. 6d. 641 x 12s. 375 x 13s. 950 x 14s. 593 x 15s. 6d. 200 X16s. 6d. 555" x18s. 266x'19. 108x £3 16s. 4 per cent. 74 25 121 60 23 41 16 11 60 61 93 13 79 18 52 23 28 14 31 15 47 aLof each rateable rateable Company. value, value. %e. tds ible ,64Ei~ ,424 ,617 ,OEiO ,143 ,280 ,89~ ,033 ,6Ei2 ,31iL ,108 ,671 ,626 ,835 ,6~6 ,Ij39 ,~4?0 ,055; 5,946 65,807 360 285 2,106 5 £2 40 473 Aveag rate for I Average rate for entofPer £ of rateable rateable value. value. s. d. 5.37 5.39 1 0.91 /- .5.00 1 ,1Ei3 4~16 ,070 ,000 385 708 273 182 ,005 ,024 ,381 216 ,330 300 8Ei7' ~09 24 273 .. 1 0-4 9 7 4 1,332 4.58 11.0 14.58 358 142 480 385 244 665 459 165 499 359 276 410 2,632 13,035 15'181 110 5.18 59 4. Pah Woolwich.. Rates raised in the County of' London by the Water arish or Naeo o SfOOOojieapple.g Rateable values at the_ tanereds Iat oocare. s h r ce.i fa a cag.differentI ssplig e a h rpc c . pl East London... .. Kent... Companies-conti&ued. Amount of water rate. __ Amount t the IAmount f or each stnad.Company. 15,243 2,595 1,280 4,356 5,350 3,817 8,340 2,509 4,942 3,150 4,496 2,567 1,854 1,083 3,380 6, 73 2 4,548 3,855 2,824 2,648 4,748 3,841 2,722 2,273 3,098 29,465 5 per cent. 456X x8s. 182 160 x9s. 64. 76 484 x l0s. 6d. 254 535 x 12s. 321 347 x 13s. 226 695k x14s. 486 193 x 15s. 6d. 150 353 x 16s. 64. 291 210 x 18s. 189 281 x19s. 267 151 x £1 151 103 x £1 l s.6d. 111 57 x £1. 2s. 64. 64 169 x £1 4s. 203 294 x £1 8s. 412 166x £1 uls. 257 116x £1 15s. 203 75 x£2 150 63 x £2 5s. 142 99 x £2 l0s. 247 68x £2 15s. 187 41 x £3 3s. 129 30 x £3 l0s. 105 35 x £3 16s. 133 4 per cent. 1,179 1,716 2,080 5,040 11,510 6,985 21,156 5,681 13,076 8,490 10,160 5,525 4,554 2,850 5,260 15,058 5,951 4,566 2,090 2,592 2,284 1,077 1,261 675 1,378 18,565 00 301 x8s. 260 x9s. 6d. 560 x l0s. 6d. 1,151 x 12s. 635 x 13s. 1,763 x 14s. 437 x 15s. 64. 934 x 16s. 6d. 566 x 18s. 635X x19s. 325 x£1 253 x £1 is. 64. 150 x£1 2s. 6d. 263 x £14s. 658 x £1 8s. 215x£1 us. 137 x£1 15s. 55 x£2 61 x£2 5s. 47 x £2 l0s. 19x £2 i5s. 19 x £3 3s. 9x £3 l0s. 16 x£3 16s. 4 per cent. 762 Charlton .. . . .. 909I1Kent 1Kent.. .. ... 900 840 408 131 x 8s. 51ix 9s. 6d. 176x"lo O 64 'oI 3,006 1,583 1,985 2,550 47x £1 i5s. 52 x£2. 60x £2 5s. 120 123 294 691 413 1,234 339 771 509 603 325 272 169 316 921 333 240 110 137 117 52 60 31 61 743 8,984 52 24 169 82 104 135 Average rate for each parish. __ O r t A£ofe f Per vaueb a rateable Pr (c t. en value. 5.00 S. value. d. 1 Per ce n t. of rateable Pert £a of r l rtal -1 B. d. 5.22 6,115 Plumstead Averag rate for each part. 15251 5.63 1 0.5 1 0-6) 1 1.5 5.63 I 1.5 60 4. Rates raised in the County of London by the Water Companies-cotinuedZ. m a iss N mofC Parish or Place. Amount of water rate, Rateable p l i g Naofcopaies spplying eh rahrplc. Rate of charge. A ot Aon e Kent Kidbrook Eltham Lee.... Kent.. .. .. Kent ,, .. Kent.. at the sardo 2,541 1,944 746 972 2,475 18,300 53 x£2 l0s. 34x £2 15s. 11 x £3 3s.. 13 x £3 l0s. 28 x£3 16s. 4 per cent. for Company. a~f cent. of standards. Charlton--continued value s. d. 132 93 35 46 106 732 2x £1 4s. 5 x £1 8s. lx £1 uls. 16x £l i5s. 26 x£2. 14x £2 5s. 34x £2 l0s. 41x £2 i5s. 40x £3 3s. 26 x £3 10s. 20 x £3 16s. 4 per cent. 176 x 8s. l0 x 9s. 6d. 95 x10s. 6d. 148x 12s. 16x 13s. 32 x 14s. 5Sx 15s. 6d. 23 x 16s. 6d. 19x 18s. 48x 19s. 19x £1 6 x £1 Is. 6d. 3x £1 2s. Gd. 19x £1 4s. 57x £l8s. 41 x £1 uls. 44x £1 39 x £2 15s. 45 x £2 5s. 40x£2 l0s. 47 x£21isa. 33 x £3 3s. 39 x£3 l0s. 30 x £3 16s. 4 per cent. 830 145 x 8s. 488 61 x9s. 6d. 1,044 116 x l0s. 6d. 1,290 129X x12s. 1,034 94 x 13s. 99 x 14s. 73 2lxl%.o ' 6d.L 10,049 6,902 10,462 11,386 11,808 207 x £2 is. 10,185 156 x £3 3s. x£3 l0s. 5,979 80X 6,185 71 x£3 16s. 13,738 4 per cent. 544 j .57 1,830 968 80 855 1,480 176 384 65 322 285 768 323 108 57 380 1,326 1,117 1,475 1,480 1,905 1,935 2,664 2,199 2,905 2,635 11,585 6 x9s. 6d. 4x 19s. Pro value. ale. value 3,181 2x X8s. Pr cent. of rateable rateable 895 8 48 64 40 120 28 544 980 598 1,658 2,342 2,615 1,945 1,736 6,861 Average rate for each parish. _______________________________________ values at the___________________ different Ave ae rate for each part. 4.88 5 '768 5.09 1 1 0.2 1 3 4 2 7 2 28 52 31 85 113 126 91 76 274 1 s. d. 5.14 1 0.3 11.0 4.57 11.0 11.7 4.88 0.3 70 5 50 89 10 22 4 19 17 46 19 6 3 23 80 64 77 78 101 100 129 104 137 114 463 58 29 61 77 61 69n 588 569 491 280 270 550 5-091 1 0.2 61 4. Rates raised by the Water Companies-continued. Parish or Rateable NmofCmaisspligvalues at the eofch orplace. different eahprs rplace. sadrsof Amouint of Water rate. pai Place. Dent .. .. £ 1,867 1,280 3,249 2,580 2,002 4,320 1,027 6,090 3,120 5,888 2,057 4,410 4,541 6,840 28,353 25,183 12,462 9,303 7,890 10,061 10,020 8,793 5,206 5,950 27,379 . Aon mut for the different Pe 121 x £1 245 x£1 Is. 1,254x £1 920x s. 124 76 190 155 118 252 61 359 187 350 121 263 269 410 1,756 1,426 655 488 421 523 484 422 245 258 1,095 6d. 239 x £1 2s. Gd. 342 x £ 1 4s. 8s. uls. 374x L1 15s. 244x £2 187 x £2 5s. 209 x£2 l0s. 176.x £2 15s. 134 x £3 3s. 70 x £3 l0s. 68 x £3 16s. 4 per cent. £1 10,708 51 Penge .. Lambeth... Total 4,021 19,697 42,157 31,160 13,800 6,776 11,061 . ~ 6 5! 5 1 I~~~ ~I- .,,,, I . I d. f£ of ratale ,vli s. d. 6.58. 1 1 2.3 658 1 3.8 09 1 3.6 1 - 1 3.8 I ~L Average charge for London.. _ rateable value. 1,277,416 - ~7- _ PrPer cent. ofI 1,477 2,951 2,025828 373 553 72 7 31,225,719 I_ 6.48 5.00 8,207 6 5 S'thw'k and Vauxhall 15.36 15,275 201 7 f 5.95 3,136 5,041 3,001 1,394 784 1,919 2 e cent.o of e rta rateable value. Company. value, each £e 311 x8s. 160 x9s. 6d. 361 x l0s. 6d. 258 x 12s. 182 x 13s. 360 x 14s. 79 x 15s. 6d. 435 x 16s. 6d. 208 x 18s. 368 x 19s. 41,813 72,025 46,168 23,232 14,250 38,380 Lambeth Average rate for each parish. Rate of cAmunaAoutgerPe c1ag.at standards. Lewisiam Average rate for each part. ,, 409 per cent. or 9.82d. in the £. I [9] 62 5. Exemptions Houses not exceeding £20 value. Tenements not exceeding £20 value, Total houses and tenements not exceeding £20 value. _______ from Rates-Property Hereditamen aboe £20. Parishes, No. of assessments, _ _ _ _ _ _ _ 1 _ Rateable value, No. of assessments, Rateable value. No. of Lssssments. Rateable value. No. of assessments. Rateable value. 2. 3 4 5 6 7 8 476 City of London 7,284 Aidgate 15 200 Whitechapel 13,463 1,027 10,552 Mile-end New-town 830 604 Spitalfields... 7,638 Old Artillery-ground 11 205 Norton Folgate 44 646 Shoreditch.. 6,046 88,161 967 St. Luke 13,295 Clerkenwell 1,290 17,281 38 St. Sepulchre 543 Saffron-hill... 29 484 St. Andrew and St. George 203 2,571 23 Glasshouse-yard. 320 210 St. Giles and St. George 3,386 St. Martin .. 39 653 20 Rolls 1 327 St. Clement Danes 22 367 20 St. Mary-le-Strand Savoy St. Paul, Covent Garden 2 30 St. Anne 9 120 St. James 41 635 Newington ... 7,813 112,357 2,815 St. George-the-Martyr 36,228 488 Christchurcl 6,978 St. Saviour... 658 8,033 107 St. Olave and St. Thomas 1,256 568 Horselydown 6,948 6425 Bermondsey 8,096 117,357 11,39 Rotherhithe 4,621 61,133 41,99 St. George-in-the-East 3,659 48,598 37,74 110 Wapping 1,270 423 18536 Shadwell 6,181 Ratcliff 1,232 18362 17,227 .918 Limehouse ... 3,325 41,715 ~.2,849 29206 Poplar 6,429 14903 80,547 2,69 11,64 Bromley 8,109 109,084 12,25 Bow... 4,221 . 57,346 82,410 13,10 Mile-end Old-town 51,64 9,200 133,215 19,41 Bethnal-green 10,972 ,103,928 151,652 10,50 Hackney .. .. 11,368 18,21 .t1,016 161,019 Stoke Newington.. 543 6,393 6,68 Islington.. 6,333 92,825 4,34 St. Pancras... .. 2,957 45,880 8,21 Hampstead... 901 12,368 Ma1,368 St. Marylebone.. 1,901 27,901 14 Paddington .. 872 14,622 St. George, Hanover-square 608 9,031 St. Margaret and St. John 1,115 15,645 Chelsea .. .. 3,661 54,695 Kensington .. . 3,247 51,244 Hammersmith .. .. 5,854 86,261 Fulham .. 7,892 124,375 16,2.1(1 Putney .. .. 1,180 4,998 . . . . ... ... .. .. s* . 2,809 2,923 16,404 2, 743 6,287 5 1,682 1,959 2,040 67 318 1,312 37 15,418 15,488 22,094 511 3,226 13,633 574 52 5 149 4,410 790 80 1,957 12 1 568 19 2,210 3,749 574 872 62 964 1,488 88 418 80 803 236 58 748 33 78 610 2,851 678 60 2,341 1,999 194 20 6,374 301 19,723 33,351 5,140 5,899 648 7,589 11,827 595 4,031 616 5,269 1,386 290 4,788 141 449 5,888 23,713 6,286 578 21,827 20,430 2.274 12 1,916 1,809 11,50 51 139 878 81 6 0 .. .. 10,093 3,123 29,867 13,295 13,925 205 683 103, 579 28,783 39,375 1,059 3,710 16,204 320 7,796 1,443 100 2,284 367 194 50 6,494 936 132,080 69, 579 12,118 13,932 1,904 14,537 129,184 61,728 52,629 1,886 11,450 18,613 42,005 85,335 109,225 57,795 139,103 175,365 167,305 6,971 114,652 66,310 12,368 46,976 14,778 28,807 31,977 67,031 51,995 87,455 133,131 16,963Q 675 462 3,017 1,118 1,504 11 49 7,728 2,926 3,330 105 347 1,515 23 784 91 6 171 20 12 3 577 60 10,023 6,564 1,062 1,530 169 1,532 9,584 4,709 4,077 190 1,226 1,468 3,383 7,177 8,142 4,299 9,810 13,823 12,046 603 8,674 4.956 901 4,175 884 2,524 2,924 4,911 3,298 5,993 8,770 1,261 5,00 19,075 156 19,776 16,332 12,336 751 1,194 8,756 . .. *a 199 447 1,990 288 900 160 Eltham .. Lee .. ... Lewisham . Penge ... .. 0* .. Total .. 1T _1 .. 602 1,141 6,632 1,326 .. .. 6,168 14,898 88,333 19,094 ... 231,302 3,245,745 I 12 265 128 2,381 331 44 160 6,168 15,026 90, 714 19,425 602 1,153 6,897 1,370 49,696 450,121 280,998 I I value _________Rateable _______ ______ of each parish, 6th April, 1896. 9 12,320 4,471,767 49,998 225 196,589 2,174 21,621 454 79,506 1,169 8,408 170 12,180 158 587,850 9,148 318,409 3,562 5,329 354,535 328 54,446 89,822 598 232,195 2,398 13,490 105 3,925 418,647 567,872 2,083 49,370 146 222,672 1,291 57,449 161 24,338 81 109,524 399 155,415 1,139 800,169 3,018 359,821 7,576 216,723 3,100 112,340 998 213,208 1,177 128,395 397 66,023 349 287,397 3,398 154,741 1,153 143,447 1,904 50,898 182 38,017 270 51,739 838 88,837 1,508 250,116 1,521 134,386 1,421 102,627 1,653 260,355 5,697 275,260 4,816 887,199 19,662 201,680 4,664 35,805 1,656,086 23,196 1,581,824 10,077 774,54 66426 14,437 1,554,889 14,752 1,317,250 9,875 1,952,845 836,054 23851 6,082 712,665 8,923 21,143 2,019,230 217,79 498,962 10,108 496,15 427,834 8163 54,35 4,481,860 53,121 226,456 34,916 93,431 8,613 12,863 691,429 347,192 393,910 55,505 93,532 248,399 13,810 426,443 569,315 49,470 224,956 57,816 24,532 109,574 161,909 801,105 491,901 286,302 124,458 227,140 130,299 80,560 416,581 216,469 196,076 52,784 49,467 70,352 130,842 335,451 243,611 160,422 399,458 450,625 1,054, 504 208,651 21,942 47,371 119,800 448,813 132,395 22,102 53,539 134,826 539,527 151,820 163,560 297 672 2,165 8, 641 2,511 1,770,738 1,648,134 786,908 1,601,865 1,332,028 1,981,652 868,031 779,696 2,071,225 586,417 560,965 180,523 3,695,866 379,770 32,072,207 35,768,073 I 8 2 63 at or under £20 rateable value. Amount of differentiation poron pe cent. Rateae ale ncreasedDifferentiated rates. of rateabl e .aabeialenncaedrate Propebe y £2r0.t an dra 10 0.2 6 13 38 15 2 5 15 8 10 2 4 7 2 2 0.2 0.2 1 1 1 0.04 4 0.1 27 24 10 6 1 18 31 29 27 4 23 26 32 25 45 36 35 39 16 3 6 4 2 3 1 1 4 9 3 15 24 9 cent. which may exempted ________ 11 99.8 94 87 62 85 98 95 85 92 90 98 96 93 98 98 99.8 99.8 99 99 99 99.96 96 99.9 73 76 90 94 99 82 69 71 73 96 77 74 68 75 5 64 65 61 84 97 94 96 76 98 97 65 99 99 96 91 97 85 per cent. of rateable value from for to teexemption. non-exempted 13 14 axtin provide 12 X 1,514 468 4,480 1,994 2,089 31 102 1,5537 4,317 5,906 159 557 2,431 48 1,169 216 15 343 55 29 7 974 140 19,812 10,437 1.818 2,090 286 2,181 19,378 9,259 7,894 283 1,718 2,792 6,301 12,800 16,384 8,669 20,865 26,305 25,096 1,046 17,198 9,947 1,855 9,65 7,046 1,76 2,217 4,321 4,797 10,055 7,799 13,118 Rate per upon 13 8 1 19 6 - 15 10 - 2 -55 14 - 1 -79 -91 - 1 11 -39 -58 1 11 - -19 7 09 -35 - £ 28 33 34 34 35 35 34 31 a. 15 6 11 11 8 16 3 5 d. 31 - 10 30 33 31 28 27 32 8 6 5 19 18 10 4 8 - - - 8 8 8 4 8 4 - - 2 4 - 30 - - 30 8 4 31 - 10 -96 -17 7 1 13 4 114- 4 11 -35 1 3 10 1152 6 12 1 11 2 14 4 -31 -3105 -12 -79 -23 14 6 8 - - 31 32 32 29 30 32 35 36 31 32 34 13 18 12 3 4 10 16 13 5 5 11 4 4 1 4 2 10 8 30 - - - 8 4 - 6 1 2 10 33 15 40 12 40 8 42 1 34 3 36 11 32 10 30 8 27 14 31 9 332 18 29 11 360 8 30 13 29 7 27 10 29911 28 15 - 835 30 1 15 8 2 2 11 - 15 6 - 28 25 156 exempted 15 28 15 28 6 8 -- Etacag Relief to exempted ExracaeParishes. exempd rproperty 30 £ s. d. -27 -2 -5 10 cent. Rate per upon - -- 6 4 8 4 3 - 4 2 2 4 8 4 6 - 29 11 8 32 10 32 1 8 £ s. d. 24 8 9 28 6 8 29 7 11 29 7 11 30 2 1 30 9 2 29 - 26 26 25 28 26 24 23 27 25 24 24 25 25 26 24 21 26 27 27 24 25 27 30 31 26 27 29 25 28 34 34 35 11 7 17 6 11 12 14 12 10 8 1 10 17 7 1 5 18 19 14 15 13 12 9 3 11 8 7 10 13 10 7 15 29 - 10 1 12 17 11 14 2 17 19 7 8 10 2 12 5 7 6 1 1 10 11 1 4 6 9 31 27 25 23 26 25 127 25 24 23 24 25 25 27 27 27 17 16 s. d. £ 4 14 2 4 10 1 - 1 8 8 - 4 7 3 10 7 6 2 4 3 11 11 - 9 7 1 5 11 6 5 Old Artillery-ground. Norton Folgate. - 14 1 Shoreditch. St. Luke. Clerkenwell. - 1 11 St. Sepulchre. Saffron-hill. St. Andrew and St. George.. Glasshouse-yard. St. Giles and St. George. St. Martin-in-the-Fields. Rolls. 10 St. Clement Danes. St. Mary-le-Stranid. 495 Savoy. -9 4 10 6 0.5 St. Paul, Covent Garden. 4 13 1'5 - St. Anne, Westminster. -35 St. James, Westminster. 3 14 11 Newington. 1 4 -~ St. George-the-Martyr. 3 14 9 Christchurch, Southwark. 4 84 8--7 St. Saviour. -54 St. Olave and St. Thomas. - 17 7 Horselydown. 319 11 1 13 4 Bermondsey. 3 14 2 1 11 3 18 8 6-96 4 Rotherhithe. St. George-in-the-East. 3 87 Wapping. 4 13 248 6 Shadwell. 3 19 9 389 1 ' 3 10 iRatcliff. 1 12 6 Limehouse. 4 10 11 1 11 - Poplar. Bromley. 3 6 11 2 14 4 ~5Wandsworth. 7Tooting. ~6 Bow. ~4Streatham. Mile-end 1 15 8 1Lambeth. Old-town. 3 6 10 Bethnal-green. 369 2 2 11 ~1 Hackney. - 15 6 26Battersea. 482 ~7 Newington. Stoke ~Camberwell Islington. -55 .317 8 Clapham. Paul Deptford - 3 10 St. Pancras. 33 10 6 4 1Greenwich. Deptford St. Nihoas Hampstead. $3 ~7 Maxylebone. St. -28 4t3 Paddington. 1 - 10 4721 St. George, 1 2 11Plumstead. Hanover-square ~~Charlton. St. Margaret and St. John. -32 431 42 ~7 Chelsea. 423 34383 Kensington. Woolwich. -14 6 Hammersmith. Fulham. 1 2 10 Kidbrook. Putney. 1 9 8 - 4 10 5 5 4 11 4 17 1 3 19 8 3 9 1 4 2 2 8 4 18 1 3 4 10 4 33396 7 4 1 10 6 4 15 9 - s. d. City of London. -2 -5 10 Aidgate. 13 8 Whitechapel. 1 19 6 Mile-end New-town. Spitalfield s. - 15 10 £ 4 10 ___________________ 8 - -1 11 10-913 --2 23 4 4 2 3 4 6 6 29 13 19 11 12 11 17 13 75 99 88 89 83 87 -- - 15,596 2, 733 24 925 2,254 13,607 2,914 55480 19 - 31 13 - 12 11 17 12 - 4 1 9* 35 35 - - - - - 33 15 - 4 32 1 - 8 26 29 29 28 27 18 4 15 15 19 13 9 5 5 - 9 5 4 14 12 4 13 18 4 3 - 4 11 3 -- 8 Eltham. 9 Lee. Lewisham. 17 12 4 Penge. 12 1 -11 - 11 7 6 9' 2 - - - 64 6. LIST of the parishes whose local Acts authorised them to rate the owners of empty property, with the date of the Acts authorising such charge. (i.) Half rates chargeable upon owners of empty property. Poor rate. Parish. Bethnal-green ... ... ... ... General rates. Special district. 1766 1793 Chelsea ... Kensington .. ... ... ... 1790 ... ... ... ... 1767 1803 Paddington .. Shoreditch .. ... p St. Marylebone .. , ... ... ... ... ... ... ... St. Pancras 1824 ... ... ... - 1793 1769 1795 1813 1816 1824 ... ... .. - City of Westminster .. ... 1769 1789 1826 1826 .... Foundling Hospital estate. Doughty estate. Bedford estate. Southampton estate. Skinners' Company's estate. Lucas estate. Harrison estate. Brewery Company estate. Calthorp estate. Camden-town. Battle-bridge estate. 1762 1800 1806 1819 St. George, Hanover-square Marylebone-park. Marylebone to Charing-cross-road. Regent-street. 1768 1789 1794 1797 1800 1801 1808 1810 1810 1811 1814 1822 1824 St. Giles and St. George Kensington-square. Bloomsbury-square. Grosvenor-place and streets adjacent. 1762 1771 1784 St. Margaret and St. John ... .. St. Sepulchre .. ... ... .. Clerkenwell ... ... ... ... 1780 1825 1835 - 1772 1770 1774 1777 St. Luke.., ,., .... ... - 1770 1779 1791 Ely-place ,., ,., ... ... Rotherhithe ... .. ... ... Christ Church ... ... ... ... St. George-the-Martyr .. ... ,.. - Finsbury-square. 1835 1783 1774 1791 - Upper Ground-street. 1761 1829 St. Saviour's .., ... ... ... 1774 1786 The Clink. 65 (i.) Half rates chargeable upon owners of empty property-continued. Parish.J Wapping... Poor rate. General rates. 1770 ... St. Martin-in-the-Fields 1783 St. Mary-le-Strand Wapping-street. 1762 1771 1783 St. Paul, Covent-garden Special district. 1762 1771 1783 1835 Rolls .. , .. ,,, 1762 1771 . St. Anne, Westminster... 1783 .. 1774 ., 1797 Old Artillery Ground Old Tower . Mile-end New-town Whitechapel .# 1853 . .. 1771 1853 .... 1767 1769 1807 St. Katherine ... ... . Christ Church, Spitalfields Fulham .., 1767 1769 1807 1815 .. 1772 1853 ,., 1767 a 1767 .. Hammersmith so 10 ,., St. Andrew and St. George. St. James .. ". . 1762 1771 . 9.9 (ii.) One-third rates chargeable upon owners of empty property. Parish. Limehouse .. , Wapping.., 1769 1795 1835 Poor rate. .... ... .. , Special district. 1782 .. .. General rates. 1782 1777 1782 Mile-end New-town Whitechapel .. .. , 1780 .. .. Aidgate .. , .. .e .. ... -- 1772 Whitechapel-road. 1778 1783 .. ... Dirty-lane, Brick-lane, &c. Church-lane. 1771 Rosemary-lane, &c. 66 7. Exemptions from. Rates-Unoccupied property. Bateable value Number of Parish or Place. of unoccupied proeries, prpis, . ... ... ... ... ... ... ... Mile-end New-town ... 0.. ... 324 "93 ... 1,979 690 118 17,487 11,91 6 10,912 2.12 8.01 s.d. - ... - ... ... ... ... ... ... ... ... ... ... ... ... 55 17 6 579 292 294 ... 14 7 13 8 18 11 - 6 5 15 2 17 4 6 3 - 15 10 1 1 4 - 16 10 1. -9 1 6 10 *92 2.53 3.43 2.77 ... 439 8,897 3.58 ... ... 41 2,232 4.02 ... ... 142 4,1L53 4.44 1 7 9 ... ... 7 919 6.65 1 17 3 ... ... ... 233 J163 18,079 12,864 4.24 2.26 1 ... ... 5 288 ... ... ... 154 13 8,305 755 3.69 1.31 - 4 17 194 1,970 "79 - 1.80 - 4 10 11 2 17 OGG Gee ... ... ... ... ... ... ... ... ... ... .. ... St. Anne, Westminster ... ... ... .. ... *41 St. James, Westminster Newington ... ... St. George-the-Martyr Christchurch, Soutliwark ... - £ 22 Savoy ... ... ... St. Panl, Covent-garden St. Saviour 2.54 2.05 2.74 ... ... ... St. Clement Danes St. Mary-le-Strand £ 113,928 1,088 6,194 ... ... ... ... ... unoccupied ofeach property. ... ... St. Giles and St. George St. Martin-in-the-Fields Rolls ... ocuidppet ifordrthxepoion 19.ffof ... ... Glasshouse-yard parish, -value ... ... ... 89.of pri, to the 1,015 58 183 St. Andrew and St. George Saffron-hill rateable value Increased rate per cent. of rateable cc ariedupo 460 Spitalfields ... ... Old Artillery-ground Norton Folgate ... ... Sboreditch ... ... St. Luke ... ... Clerkenwell ... St. Sepulchre properties noccupied properties, Aprl Aprl,189. City of London Aidgate ... Whitechapel ... - Percentage of unoccupied - 4 -3 1 11 7 10 - 8 89 ... ... ... ... ... ... ... ... ... ... ... 5,086 3.11 - 119 514 473 82 19,897 10,819 11,069 2,859 2.48 2.20 3.87 2.30 12 5 - 13 11 1 5 5 - 15 - 247 ... ... 8,037 3.54 1 2,144 1,572 15,158 4,236 1.65 1.95 3.64 1.96 9 11 12 8 1 6 1 14 4 OGG OGG OG. 000 ... 058 7 7 13 7 ... - 8 - ... ... ... ... ... ... ... 42 107 684 176 St. George-in-the-East ... ... ... 208 5,474 2.79 - 17 5 Wapping ... ... ... ... ... .50 589 1.12 - 7 2 Shadwell ... ... ... .. 97 1,635 3.31 1 2 10 Ratcliff Limehouse ... ... 1,519 4,597 2.16 3.51 1 13 3 - Poplar ... Go 98 279 - ... 9 7 St. Olave and St. Thomas Horselydown... ... Bermondsey ... Rotherhithe ... ... ... ... ... Bromley ... Bow ... ... Mile-end Old-town Bethnal-green Hackney ... Stoke Newington Isinto7..0. ". .. see - ... ... ... ... ... ... ... ... 655 12,204 3.64 1 ... ... ... ... 360 115 527 368 4,478 2,038 11,677 9,051 1.84 1.27 2.92 2.01 - - - - 14 8 2.81 - 18 3 2.82 - 17 2 6.04 5.90 5062 1.90 2.06 3.25 2.60 2.84 2 4 1 17 1 17 12 - 12 1 2 14 16 4 7 6 6 2 9 4 1 2.70 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..... ... ... .. Tooting ... ... Streatham ... ... Clapham ... ... ... Battersea ... Lambeth ... ... Camberwell ... ... St. Paul, Deptford ... St. Nicholas, Deptford 4100 1,158 00 .. 1, 161 29,619 5,890 1740,736A30 1 - 127 9 ... ... ... 102 558 412 774 1,228 1,481 644 142 Greenwich ... ... ... ... ... 328 8,721 - 16 2 Woolwich ... ... ... ... ... - ... ... ... ... ... 2,229 2,182 1, 260 1,088 1,521 8,416 28,182 8,593 "82 Plumstead 120 127 30 15 56 236 871 225 1.09 1.74 4.92 2.84 6.24 5.22 5.66 - 5 6 11 11 19 3 11 16 6 7 9 3 10 8 4 4 27,114 1,162,395 3.24 Charlton Kidbrook Eltham Lee ... Lewisham Penge ... .. ... ... .. ... ... ... ... ... ... ... ... ... ... ... ... ... ... see ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Total 2,034 24,057 16,631 16,504 34,447 37,197 13,643 1,678 14 10 18 3 - 2 8 - 1 - 2 1 1 - 67 8. Exemptions from Rates-Property wholly or partially exempt by statute. Property exempt or partially exempt from rating. Act of Parliament Parish or place. governing exemption Description. Post Office Bank Custom House assessed. .. St. Martin's-le-Grand 55 28 48 Savings Queen Victoria-street 48 Courts of Justice (part Strand of) "Old assessments" ... which which Remarks. or partial exemption. perty propere Situation. City of London ... General Post Office Rateable Estimated value rateable (if any) at value at . .. Geo. 3, cap 91 ... 16,582 and 29 Vic.,.cap. 87 and 49 Vic., cap. 45 and 49 Vic., cap. 45 8,130 assesseda. £ 52 Geo. 8, cap. 49 ... 5,224 28 and 29 Vic., cap. 49 359 35 Geo. 3, cap. 104 ... 2,488 House (part of) 181, Queen Victoriastreet Victoria wharf Upper Thames-street St. Andrew's wharf ... Upper Thames-street Rutland wharf ... Upper Thames-street Purfleet wharf ... Upper Thames-street Crown and Horseshoe Upper Thames-street wharf Blundell, Spence and Upper Thames-street Co.'s wharf Wheatsheaf wharf ... Upper Thames-street Buildings (part of) ... Victoria-embankment City police stations ... Cloak-lane Seething-lane ... 7 Geo. 3, cap. 37 7 7 7 7 7 Geo. Geo. Geo. Geo. Geo. 3, cap. 3, cap. 3, cap. 3, cap. 3, cap. 37 37 37 37 37 Houses removed to form a site for Christ's Hospital. 270 1,083 897 1,460 1,000 1,667 810 873 1,000 1,667 667 751 7 Geo. 3, cap. 37 709 751 7 Geo. 3 cap. 37 7 Geo. 3, cap. 37 265 432 Bishopsgate - street Without Bridewell-place Moor-lane Snow-hill City 26, Old Jewry Chief office of police Sessions House Old Bailey ... Court-room and offices Guildhall Old Serjeants' Inn ... Chancery-lane 1st City of London Barbican ... Artillery Volunteers' headquarters 3rd London Rifle Farringdon-street Volunteers' Armoury Thames Conservancy 3 and 4 Will. 4, cap. 110 The Inn pays £80 in lieu of poor rate to the Overseers of St. Dunstan-in-theWest. ... 26 and 27 Vic., cap. 65 ... 26 and 27 Vic., cap. 65 PiersBlackfriars Pier ... 57 and 58 Vi., cap. 187 Allhallows Pier ... 57 and 58 Vic., cap. 187 Old Swan Pier ... 57 and 58 Vic., cap. 187 .Whitefriars Precinct Charter of Charles Land on banks of Whitefriars Precinct 2 Thames St. Botolph, Bishops3 and 4 Will. 4, cap. 30 gate, Sunday and Infant Schools St. Bartholomew-the- Bartholomew-close ... j 32 and 33 Vic., cap. 40 Great Parochial Schools (boys, girls, and infants) Tithes ... ... ... 27 and 28 Vic., cap. 268 Exempt from poor rate. 24 - 35,977 This was the last published valuation (1884). Telegraph offices Tower of London wires and 31 and 32 Vic., cap. 110 5,073 .4,000 A contribution is made to the Whitechapel District Board on the assessment of £4,000 in respect of the general and sewers rates, but no contribution is made to the poor rate. 68 8. Exemptions from Rates-Property wyholly or partially exempt Property exempt or partially exempt from by Act of Parliament rating. gvenig Parshorplce Parih o plce._______________ _____________ statute-continued. Rateable Estimated rateable value (if any) at value at xeptonwhich govrnig eempionproperty or partial exemption. Remarks. which property should be assessed. assessed. Situation. Description. is 2 Shoreditch St. Luke .. Clerkenwell Saffron-hill Lincoln's-inn City-road St. Luke's Vestry H .. Holborn Union We: Shepherdess-walk.. house Tower Hamlets Volt Shaftesbury-street.. teers' headquarters Regent's-canal (part Telegraph wires London Rifle Brigs Bunhill-row.. headquarters 2nd Middlesex Artill Leonard-street Volunteers heE quarters 2, Finsbury-square King's Royal R Cadets' headquarte Telegraph wires Regent's-canal (part Sessions House .. Clerkenwell-green.. Penton-street 21st Middlesex R:ifle Volunteers' he, quarters 3rd Middlesex Artill Volunteers' hequarters 2nd City of LondIon Farringdon-road Rifle Volunteers headquarters .. Lincoln's-inn... Lincoln's-inn hall St. Giles and Mission halls St. George St. Martin-in-the- Rooms occupied by Royal Fields Statistic ~a1 Society London Irish Ri fle Volunteers' orde: rly room Telegraph wires Royal Courts of Justj Rolls (part of) Telegraph wires St. Clement Danes Royal Courts of Justiice ice (part of) .. 52 Gee. 3, cap. 195.. 31 and 32 Vic., cap. 110 19 642 16 .. .. ... 6 n 7 26a a dd22 V ie ., .ca a . .62 i p 65 26 and 27 Vie., cap. 65 31 52 18 26 and 32 Vie., cap. 110 Gee. 3, cap. 195 Gee. 3,cap. 67 and 27 Vie., cap. 65 42 49 228 26 and 27 Vie., cap. 65 26 and 27 Vie., cap. 65 . Sardinia-street and Great Earl-street 9, Adelphi - terrace (part of) 10 and 11 Vie., cap. 2,000 211 (local) 3 and 4 Will. 4, cap. 10 6 and 7 Vic., cap. 36 King William-street 26 and 27 Vie., cap. 65 Strand .. .. 31 31 and 32 Vie., cap. 110 28 and 29 Vie., cap. 49 2,19~4 Strand .. . 1 31 and 32 Vie., cap. 110 28 and 29 Vie., cap. 49 10,377 Telegraph wires St.Mary-le-Strand Telegraph wires Telegraph wires Savoy .. St. James, West- London Library 14, St. James-square minster House in occupati 1, Savile-row... of Royal Geographiccal Society Rooms and offices occcu- Burlington-house, pied by Linne an Piccadilly Society, Geologic on Society, 26 and 27 Vic. (local) 22 Gee. 3, cap. 56 (local) 26 and 27 Vie., cap. 65 31 and 32 Vie., cap. 110 31 and 32 Vic., cap. 110 31 and 32 Vie., cap. 110 6 and 7 Vie., cap. 36 6 and 7 Vie., cap. 36 7 12 6 6 and 7 Vie., cap. 36 Chemic Society, Royal Socieand other learn sc'ieties A 28, Foubert's-place 000 New-street.. Penrose-street, more-street, ... 32 and 33 Vie., cap. 40 31 and 32 Vic., .. cap. 110 26 and 27 Vie., cap. 65 Lorri- 3 and 4 Will. 4, cap. 30 and Tabard-street Friar-street, Waterloo 3 and 4 Will. 4, cap. 30 road, Westcott-street Webber - street and Tabard-street Telegraph wires 31 and 32 Vic.,cap. 110 2 84 1 Half rates allowed. 69 8. Exemptions from Rates-Property wholly or partially exempt by statute--continued. Property exempt or partially exempt from rating. Act of Parliament governing exemption or partial exemption. Parish or place. Description. 1 VV I LVIEV Situation. VI IL~V t Christchurch, Telegraph wires Southwark .. Queen's Royal West St. Saviour Surrey Cadets' headquarters Telegraph wires ... ... St. Olave and St. Mission-halls Thomas Queen's Royal West Bermondsey Surrey Volunteers' headquarters Rotherhithe ... Mission-hall ... ... ... St. George-in-the- Schools Mission house... ... East Wapping... ... Charity school... ... Mission school... ... Mission rooms... ... ... Shadwell... ... Infants' school Two mission rooms ... Ratcliff ... Limehouse Poplar ... Bromley ... I LILVLLL VPvrrrtJu .I 31 and 32 Vic., cap. 110 31 and 32 Vic., cap. 110 Land ... ... ... Mission hall ... Foundling hospital £ 19 3 and 4 Will. 4, cap. 30 Jamaica-road... Paradise-street Cable-street ... Berner-street Church-street Red Lion-street St. George-street High-street ... Love-lane and cers-street Tredegar-road Ernest-street... Shandy-street 69, Stepney-green Silver-street ... ... 26 and 27 Vic., cap. 65 oo* o. soo seo ee. oo0 Mer- 3 and 4 Will. 4, cap. 30 32 and 33 Vic., cap. 40 3 and 4 Will. 4, cap. 30 32 and 33 Vic., cap. 40 3 and 4 Will. 4, cap. 30 3 and 4 Will. 4, cap. 30 3 and 4 Will. 4, cap. 30 3 and 4 Will. 4, cap. 30 ... ... Bassett-street ... 25 31 and 32Vic.,cap. 110 2 31 and 32Vic.,cap. 110 5 52 Geo. 3, cap. 195 ... 4,632 5 31 and 32Vic., cap. 110 59 59 and 60 Vic., cap. 16 Cemetery Company's Act, 4 and 5 Vie., cap. 63 12 31 and 32 Vic., cap. 110 31 59 and 60 Vic., cap. 16 ... 26 and 27 Vic., cap. 65 119 ... 62 18 31 and 32 Vic., cap. 110 52 Geo. 3, cap. 195... 550 29 59 and 60 Vic., cap. 16 ... 32 and 33 Vic., cap. 40 32 and 33 Vic., cap. 40 ... 32 and 33 Vic., cap. 40 ... 3 and 4 Will 4, cap. 30 Cemetery Company's ... Act, 4 and 5 Vic., cap. 63 Regent's-canal (partof) 52 Geo. 3, cap. 195 .. Telegraph wires ... 31 and 32 Vic., cap. 110 52 Geo. 3, cap. 195 ... Bethnal-green ... Regent's-canal (part of) .. Telegraph wires ... 31 and 32 Vic., cap. 110 .. 52 Geo. 3, cap. 195 ... ... Regent's-canal (partof) Hackney... ... Land ... ... ... 59 and 60 Vic., cap. 16 ... ... 59 and 60 Vic., cap. 16 Stoke Newington Land ... ... 3 and 4 Will. 4, cap. 30 ... Holly-park ... ... Wesleyan schools Islington... ... 3 and 4 Will. 4, cap. 30 Chapel rooms... ... Durham-road 1st London Engineers' 2, Barnsbury-park ... 26 and 27 Vie., cap. 65 headquarters Regent's-canal (partof) 52 Geo. 3, cap. 195 ... Telegraph office ... 31 and 32 Vic., cap. 110 Land ... ... ... St. Pancras £12 12 ... 26 and 27 Vic., cap. 65 ... Telegraph wires ... ... Telegraph wires ... Regent's-canal (partof) Telegraph wires ... ... Land ... Hamlets ... Tower cemetery Telegraph wires, ... Land ... ... ... Tower Hamlets Rifle Bow ... Volunteers' headquarters Telegraph wires ... Regent's-canal (part of) Land ... ... ... Mile-end Old-town Ragged schools ... Mission school ... Jews' school ... ... Mission-hall ... ... Tower Hamlets cemetery Remarks. assessed. CI Union-street ... Rateable Estimated value rateable (if an)at value at which property property is should b assessed. 255 20 450 12 167 339 48 106 Regent's-canal (partof) 52 Geo. 3, cap. 195 ... Volunteer headquarters, &c.20th Middlesex Duke's-road ... ... 26 and 27 Vic., cap. 65 Rifle Volunteers 1st Volunteers' Bat- Fortess-road and Fitz- 26 and 27 Vic., cap. 65 talion Royal roy-square Fusileers Half rates paid. Half rates paid. A payment of £1 9s. Id. in lieu of rates is made quarterly by the company to the overseers, but the sewers rate is levied on an assessment of £100. 678 97 460 88 803 3,212 59 and 60 Vie., cap. 16 ... 3 and 4 Will.4, cap. 30 13 Geo. 2, cap. 29 ... Half rates paid. A payment of £713s. 8d. in lieu of rates is made halfyearly by the company to the overseers. 212 Half rates paid. Half rates paid. Chargeable to sewers rate at one-fourth. Half rates paid. 204 ... 234 1,750 Poor rates are paid on £234 and all other rates on £1,750. [10] 70 8. Exemptions from Rates-Property wholly orpartially exempt by statute-continud. Property exempt or partially exempt from Parish or pacRemarks._____ Rateable ratng.ActofPariamnt f Paliaent ratig. ct __________ St. Pancras-continued Bat. 3rd Volunteer talion Edward-street Which which s26 9 and 27 Vic., cap. 6 -Royal Fusileers 17th North Middle. High-street, CCamden- 26 and 27 Vie., cap. 61t sex Rifle Volun- town teers Land 18 and 19 Vic., cap. 120 371 Hampstead Land Telegraph wires Land St. Marylebone Volunteers' Paddington Rmrs NIoud assessed. -or partial exemption.: Situationed. Description. rateable (i ay)at value at governing exemption place._____ Esima value 59 and 60 Vie., cap. 16 31 and 32 Vie., cap.11C 59 and 60 Vie., cap. 16 325 18 331 1,486 Chargeable to sewers rate 649 662 hei quarters, &c. 1st Middlesex Ril 5th West Middles Rifles Regent's canal (part Telegraph wires Land Land House (Westbour park Institute) 3rd Middlesex Artill Volunteers' he quarters 18th'Middlesex 1: ' Volunteers' he quarters Grand Junction Ca' (part of) Regent's Canal (part Telegraph wires Land Land 52 Geo.*3, cap. 195.: 31 and' 32 ~Vic., cap. liC 59 and 60. 16E Porchester-road se Porteus-road Harrow-road... Vie., cap. 18 and 19 Vie.,,cap. 12C 6 and 7 Vic., cap. 36... 680 20 59 30 119 119 .. 26 and 27YVic., cap.: 65 36 Geo. 3, cap. 25.. 750. 52 Geo. 3, cap. 195.. 80 24 61. 31 and 32 Vic., cap. ILC 59 and 60 Vie., cap. 16 5 Geo. 4, cap. 126 (local) cap. 12C 122 Half rates paid. 122 Not chargeable to lighting rate. 30 122 Chargeable to sewers rate 28 Society, Obstetril Society, Microscopic Society, Chirurgil Society. Telegraph wires St. Margaret, and Guildhall .; St. John Half rates paid. Chargeable to sewers rate at one-fourth. Tithes tion of Gyncecologi Half rates paid. 26 and 27 Vie., cap. 65 18 and 19 Vie., Premises in the occu 1 26, Marlboro'-plae:. 26 and 27 Vic., cap : 65 29, Park-road ... 26 and 27 Vie.', cap. 6.5 Land St. George, Han- Royal Institution ( over-square elusive of the prof sor's dwelling) at one-fourth. Half rates paid. at one-fourth. Not chargeable to sewers rate. 21, Albemarlestreet... 6 and-7 Vie.;, .cap. 36.. . 20, Hanover-square ... 1 and 7 Vie., cap. 36... 6 Broad' Sanctuary 31 and 32 Vie., cap. 110 18 Geo. 3, cap. 72 12 '642 This' valuation is subject to alteration consequent upon a recent decision by the Court of Appeal. Houses of Parliami (exclusive of offic residences) Volunteers' he. quarters, &c.2nd Royal Fusili Queen's Westminst London Scottish Portcullis Hall Thames Conservai pier 1s 0 Midd1leex 2Re 31, Great Smith-street 26 and 27 Vie., cap. 65 James-street 26 and 27 Vie., cap. 65 James-street.. 26 and 27 Vie., cap. 65 4, 93, Regency-street,. 3 and 4 Will. cap. 30 Westminster-bridge... 57 and 58 Vie.,ecap. 187 67, College-street 26 and 27 Vic., cap. 65 Queen's-road West66 26 and 27 Vie., cap. 65 36 Geo. 3, cap. 25.. 59 and 60 Vie., cap. 16 25 219 437 Half rates paid. 71 8. Exemptions from Rates--Property wholly or partially exempt by statute-continued. Property exempt or partially exempt from rating. Parc~h or pla~ce._________ Act of Parliament goverming exemption ________ or partial exemption. Kensington .] Description ______ London 26 and 27 Vic., cap. 65 36 Geo. 3, cap. 25.. 168 31 and 32,Vic.,cap.110 183 46 175 .: 0 Wormholt-scrubbs 59 and 60 Vic., cap. 16 26 and 27Vic., cap. 65 8, Wells-road 36, Elm-grove 701 48 97 Land .. 26 and 27 Vic., cap. 65 Union-court. and 4 Will. 4, cap. 30 ,.3 36 Geo.-,3,. cap. 25 Farm-lane . 31 and 32 Vic., cap. 110 59 and 60 Vic., cap. 16 3 and 4 Will. 4, cap. 30 59 and 60 Vic., cap. 16 41 20 450 Tooting.. Land cap. 110 at one-fourth. rate. :.. 00 7,359 22,077 Chargeable to lighting rate 01 00 at one-third. 59 and 60 Vic., cap. 16 1,291 2,582 Half rates paid. 967 3,869 Chargeable to sewers rate at one-fourth. 1,290 3,869. Chargeable to lighting rate 40 n .. Land Land .. .. .. Land .. 155 and 56 Vie., cap. 5311,290 09 00 4146 Land Streatham .. fe fe .. 669 :, 08 .. .. .. pee 59 and 60 Vie., cap. 16 270 1,249 976 59 and 60 Vie., cap. 16 143 31 31 and 32 Vie., cap. 110 59 and 60 Vie., cap. 16 20 35 38, 238 50 way Lambeth House.. Half rates paid. 242 Not chargeable to sewers .. Tithes.. 899 644 1,288 Half rates paid. 1 59 and 60 Vic., cap. 16 1,657 3,314 Half rates paid. 3,634 14,535 Chargeable to sewers rate 31 and 32 Vic., Land.... Land Chargeable to sewers rate at one-fourth. Half rates paid. 26 ,and 27 Vic., cap. 65 Railway and other land .. at one-fourth. at one-fourth. Land . Volunteer store huts and magazine 1st City of London Artillery's quarters 3rd London Rifle Volunteers' drill hall Mission room Grand Junction Canal (part of) Telegraph wires Land.. . Mission room Land telegraph wires Land Land Land 183 Not chargeable to general and lighting rates. Chargeable to sewers rate 14 and l5Vic., cap. 116 16,149 64,597 Chargeable to lighting rate Tithes.. Wandsworth Remark. e 26 and 27 Vic., cap. 65 Rifle Adam and Eve-yard.. Volunteers' headquarters Middlesex Yeomanry 1, Cathcart-roah headquarters Grand Junction Canal (part of) Telegraph wires Land Putney prperyspopl £e West Railway lines Fulham any) (if at value at which which Situation.aseed Tithe rent charge Hanmeremith Rateable Estimated rateable value 115 .. 49, Paradise-road ... 3 and 4 Will. 4, cap. 30 76, Lower Kenning- -26 and 27 Vie., cap. 65 district ton-lane .. 3rd MiddlesexAriey Volunteers' headquarters at one-third. Chargeable to library rate at one-third. 389 Not chargeable to sewers rate. 2,676. Chargeable to sewers rate at one-fourth. 540 Half rates paid. 2,497 Half rates paid. 3,904 Chargeable to sewers rate at one-fourth. 379 Not chargeable to sewers rate. Half rates paid. Chargeable to sewers rate at one-fourth. Not chargeable to sewers rate. 3,869 Half rates paid. C'hargeableIto.1lighting at 72 8. Exemptions from Rates-Property wholly or partially exempt by statute-continued. Property exempt or partially exempt from rating. Dsrpto.Stgto. Parish or place. Rateable Estimated Act of Parliament rateable value (ii any) at value at ol e ertyipropertybe potwhich ornrial exemption or partil eprmpt Stuaton.assessed. Desciptin. Lambeth -- 71, Upper ton-lane East SurreyRegiment's cn headquarters Telegraph wires Land Land tinued assessed. Kenning-I 26 and 27 Vie., cap. 65 31 and 32 Vic., cap. 110 167 213 426 Half rates paid. 357 1,427 Chargeable to sewers rate 59 and 60 Vic., cap. 16 244 Tithes Camberwell 4th Rifle Flodden-road Surrey Volunteers' quarters Telegraph wires Land head- 6 960 3,842 59 and 60 Vic., cap. 16 59 and 60 Vie., cap. 16 Land Land Woolwich Sunday school Land Lower Pellipar-road 276 195 62 553 391 249 59 and 60 Vie., cap. 16 Land at one-fourth. Not chargeable to sewers rate. 26 and 27 Vic., cap. 65 31 and 32 Vie., cap. 110 .Deptford, St. Paul Land Land Greenwich Rmrs 340 175 679 701 32 and 33 Vie., cap. 40 59 and 60 Vie., cap. 16 Land Chargeable to sewers rate at one-fourth. Half rates paid. Half rates paid. Chargeable to lighting and sewers rates at one-fourth. Half rates paid. Chargeable to lighting and sewersrates at one-fourth. 222 Half rates paid. 111 2,721 10,883 Chargeable to sewers rate at one-fourth. Land Eltham.. .. .. .. .. .. 59 and 60 Vie., cap. 16 Land Kidbrook .. 59 and 60 Vie., cap. 16 1,436 2,872 Half rates paid. 26 and 27 Vie., cap. 65 869 Half rates paid. 59 and 60 Vie., cap. 16 434 869 Chargeable to sewers rate 217 .. Land Plumstead Charlton.. .. .. .. .. Land .. Volunteers' drill hall... Charlton Land .. ., .. Land .. Shooting rights and .. at one-fourth. Half rtites paid. 400 400 Chargeable to sewers rate at one-fourth. 3,806 Half rates paid. 810 Not chargeable to sewers rate. 5,865 Chargeable to sewers rate 200 100 59 and 60 Vie., cap. 16 1,903 18 and 19 Vie., cap. 120 .. tithes Land Lee .. .. .. Telegraph wires Land .. .. .. Land .. .. .. 18 and 19 Vie., cap. 120 1,466 .. 31 and 32 .. 59 and 60 Vie., cap. 16 Vic.,cap. 110 .. 18 and 19 Vic.,cap. 120 at one-fourth. 2 607 305 1,219 1,214 Half rates paid. 31 and 32 Chargeable to sewers rate at one-fourth. Telegraph wires Penge .. .. .. .. Vic.,cap. 110 30 59 and 60 Vie., cap. 16 2,283 4,565 Half rates paid. 448 Not chargeable to sewers 18 and 19 Vie., cap. 120 Land .. .. Land .. Tithes.. Lewisham .. .. 18 and 19 Vie., cap. .. :. 31 and 32 Vie., cap. 110 59 and 60 Vie., cap. 16 .. Telegraph wires Land .. .. -I T - - -- - - A 1201 1,583 I 6,333 3 76 152 I rate. Chargeable to sewers rate at one-fourth. Half rates paid. ELma~\I; 8 6 86 73 9. Exemptions from Rates-Voluntary Schools.- PAR~~~sHScvolu 9.parish, __ _ _ __ _ _ _ _ _ .. .. .. .. .. .. .. .. Aldgate B3attersea. Bermondsey Bethnal-green Bow ... Bromley Camberwell... Charlton Charterhouse Chelsea Christchurch, Southwark Christchurchl, Spitalfields Clapham Clerkenwell... Depford St. Nicholas Deptford St. Paul . Eltham .. ,Isr .. .. Ss.. Fulham Furnival's-inn. Glasshouse-yard Gray's-inn .. Greenwich. * .. .. .. .. Islington Kensington... Kidbrook Lambeth Lee ... Lewisham . Limehouse. Lincoln's-inn Mile-end New-town Mile-end Old-town Newington . . Norton Folgate Old Artillery Ground Paddington... Penge Plumstead .. ... Poplar Putney Ratcliff Rolls ..... Rotberhithe... Saffron-hill.. 38 87 . Sp." - 175 11 225 49 430 233 8 - 6 77 13 4 897 374 - - 115 21 17 4 35 9 2 10 192 56 16- 29 312 10 5 . se 6* 00 Andrew and St. George Anne, Westminster.. . Clement Danes George-in-the-East.. George, Hanover-square George, Southwark.. St. Giles and St. George.. St, James, Westminster -... .. .. Gsee .. St. Margaret and St. John St. Martin-in-the-Fields.. St. Marylebone .. St. Mary-le-Strand .. .. 59 9 188 13 108 4 301 8 35 16 348 3 332 5 132 4 - 6 - 6 7 8 9 7 - - 27 6 67 4 12 6 - 8 - 4 ~265 620 1 8 7 16 13 183 1 10 44871 10 Nil. 28 Nil. 183 9 8 80 17 128 12 8 57 1 11 33 12 2 124 9 8 356 4 3 164 9 6 2,126 26 12 465 208 Nil. 85 6 65 11 75 7 8 - 4 244 7 10 120 12 502 14 4 144 St. Olave and St. Thomas .. . S.Para. .5 122 58 63 22 34 160 10 1 1 10 6 10 3 13 4 13 109 9 17-11 9 12 2227 19 41 11 55 7 '4 10 17 12 14 2--5 99 12 4 18 - 62 1 8 -3 -23 - 8 3 7 9 9 9 1 - 710 6 9 10 4 8 6 6 - 6 250 139 9 8 31 12 1 27 10 1 278 10 4 4037 59 18 1 113 5 1 48 15 4 Nil7. 17 9 121 79 13 9 22418 4 827 5 - 9 - 10 1 11 9 9 5 9 12 11 8 200 19 3 242 10 7 1 393 22 38 144 57 12 11 - 4 7 221 16 28 9 397 6 428 17 3 8 414 11 34 3 116 17 28 9 17 8 4 11 1 3 2 - 100 19 30 2 40 1 19 13 12 13 52 17 92 6 80 7 39 3 12 18 33 7 73 1 40 15 171 3 -44 2 3 17 - 22 14 13 1 12 7 18 10 17 7 13 8 144 19 3 17311 1 -47 -6 8 206 10 6 711 10 15 9 97 711 32 611 267 - 18 15 2 1 8 17 19 1 211 2 -10 31 102 10 56 7 5 111 4 1-69 16 4 148 137 7 3--1 1 179 15 10 2 41 10 9 6 2 186 15 28 47 25 9 6 30 13 34 2 34 8 - 68 19 1 16 9 162 10 10 16 2 11 22 7 - 12 77 4 12 16 8 8 11 1 d. 2 6 3 8 3 6 11 7 5 8 5 6 10 1 2 1 - 5 10 8 7 16 98 69 2 11 10 158 56 6 £ s. 7 19 160 2 145 18 118 18 39 1 133 1 230 5 12 18 1 13 209 1 30 6 175 10 57 14 77 14 9 10 108 1 12 16 14017 9 10 38 1 87 7 5 731211 43227 10 5 78 16 1 89294 7 45 148 2 82 7 110 9 11 10 248 16 290 3142 19 234 14 18 18 75 16 18 7 d. £ 6 10 2 10 8 3 - S. 55 12 £ B. d. 1 18 10 436 252 454 370 193 71 109 Nil 388 449 1,357 459 44 256 144 276 82 238 Nil 882 758 402 1,736 .. 4 - 13 16 341 18 397 13 . 5 107 18 40 1,052 1,193 1,73 .nd .. .. .. 4 267 4 7 27 18 3 84 1,056 64 417 t~000 - 3 6 2 161 81 20 1,390 72 192 36 .. St. St. St. St. St. St. St. Luke d. 183 588 333 991 100 1,238 1,085 Horselydown Total. 3 .. .. .. Hammersmith Hampstead... Parish rates. 2 128 427 On rates. .. Hackney . -_______ On £ s. i;B ilfi being _______________ 1895-96. 19.County 1 _ Loss to each parish if Voluntary Schools were exempt from taken at the rating, the exemption amounts stated in col. 2. B Rtee payable on Voluntary Schools in each parish, Rateable value of nay Schoos ineach PArmvlnay 16 10 9 16 163 9 15 4 10 2 4 4 8 8 4 131 7 5 9 434 74 18 5 42 844 5 1 80 7 5 370 16 9 120 11 4 99 1 2 126 3 9 82 2 8 194 19 120 9 2 396 1 11 8a611 7 6 5 4 - 4 5 9 1 8 4 3 5 7 N. City of London Inner Temple Middle Temple . . ... . .-. 16 787 216 8 6 . . 4,075 8,666 Ia~~aIL, 85 6 1 4 6 -5 -4 2 12 4 16 2 i I I. 2761 148 46 592 1 8 11 6 38 1 3 506 19 9 1 16 4 127 8,666 3,5 6 rr~ 6 8 9 3 9 11 74 10. Locale loans outstanding and charge for loans per cent. of rateable value in each per cent. ______-_______________ of rateable value, Poor Law authorities, £ £ d. s 7 62 Islington .. Deptford St. Nicholas . 15 9 10 5 St. Andrew and St. George 25St. Marylebone .6*...15 210 - 10 - 19 9 1 16 9 1 -5-9 Paddington... -84 St. George, Hanover-square City of London 2 19 5 s d. - 4 -11 1 -4 -11 5 St. James, Westminster .. , 11 7 -- 177 .:..3; St. Margaret and St. John 19 fee1912 .,.. Rai cliff .. ... 7 810 ,.. 21 .. ... 162 Deptford St. Pauil... ... 21 87 St. Anne, Westminster Shoreditch ... *to. ... Chelsea ... 8 18 10 28 - 5 .. ... 22 -5 0.0 14 5 19:10 - - 199 -4 - 19 5 .1 47 - 10 10 _____ '' and District Overseers. Boards. £ s d. - -7 -11 7 - - - 13 - 15 -. - - - 16 -6 i Wapping ... Hampstead.. 00.279... 17 127 ... Stoke Newington Kensington... 000... ... .. , 17 15 7 St, Saviour... Streatham ... *0 f.e .. St. Sepulchre .. *a&... St. Luke Hackney .. ... St. George-in-the-East .. 21 16 - .25 -5 e16 16 5 0*41 17,10 34 13 . 7 .,34 110 Chiristchurch, Southwark... 14 5.10 Greenwich ... ... 15 165 Hammersmith ... .29 4 5 St. Pacras... ... Milerend Old-town .,..22 112 ... Saffron-hill, &c. 25 - 5 9.10 .8 St. Thomas, Southwark St. Paul, 13 19 7 Camberwell .. ... Newington... .. 28 197 Pluinstead ... Covent-garden... 0006..26.5 626 17- Rolls ... 145 St. Giles and St. George .,. 17 11 2 .. 8 910 St. Olave, Southwark ,,.11 fee.13 Old Artillery-ground 17 .21 9 Whitechapel .. Christchurch, Spitalfields... 13 1 ... ... ... 216 2 Eltham ... 13 12 Tooting Graveney... Aldgate , Bethnal-green Shadwell..,...21 Bermondsey Bow ... 1 7 ... .. ... 28 2.5 162 . .22-10 - 17 10 116 - - 17 3 -6 ... Bromley ... Rotherhithe .. .. 24 2 - 3 5, - 9 8 9 - 11 10 2 13 - 14 1 -11 2 5 - 1 3 43 - 18 1 - 10 10 1 63 49 - -8 1 2 11 --13 3-=- 15 3 - 1 1 27 1 104 -10 10 1 2113 2 -1 8 10 8 - 18 1 - - -18 1 1 5- 3 - 89 9 10 11:..-.- - 1 ... 45 11... 23 25 1 15 9 1 15 10 -- - 18 1 1 - 5 -- - - - - - - 24 218 6 - - 4 14 8 211 2 1 10 2 14 8 2 1 2 - - 3 67 -- - 29 - 14 4 (a) The trustees of the Borough-market are the authority responsible for this item. 9 8 4 8 - -1 10 24 1 1 9 8 271 l111.6 -189 1 34 2-7 211 4 - -9 -- 1 19 - -r - 3 310 1 13 9 2 5 18 9 4 14 - -- 11 3 -- - 18 - - 5 2 10 2 1 98 - 14 5 -- -- - 8 - -- --- 17 9-15 4 ... 30 167 .2 -= - 910- 1 15 5 6 9 - .- - - - - 69 56 11 - - ---211 --1 14 1110 - 19 10 169 --18 11 1 -144 - 7 18 9 2 4 1 16 1 215 1 13 7 48.25 - - 211-- 1 69 - 211 2 11 1 6 9 1 5 61 1 7 - 13 3 - 18 3 1.1 -- - 7 24 - - - -- -- - - - - 6 1 11 22]1 310 8 -- - 5 2 16 2 - - 1 4 8- - 12 6 3 - - - 5 2 10 2 119 6 - 211 4 2 18 2 31 4 -- - -7- 1 16 9 11 .5 5 - 1 11 9-- 6 1 1 4 11 11 - - 199 - 19 227 3- 1 -.9 - 1 13 23 - - --- - 1 10 26 -- 9 .1 2 610 11 - 181 3 1.93 21 - - 8 2 4 -3 - - 1 16 9 - -38 9 26 3 28 4 2 12 2 1 13 2 10 - - 1 0*0 1 5 - ... 26 37 ,.... 7 - - - 12 6 1 23 34 15 - 1 169 1 13 - - 7 2 925 37 -- - 9 3a 9 - -- 4 511 1 6 11 2 -3 8 - - - --- 1 2 43 - 23 - 5 1 411 - - -- - 2 10 11 1 10 - - - -17 5 4 -9 -- 1 12 2 1 15 3 2 1 10 1 -- - - -11 1 12 4 4 9 -- - 10 9 .-. 19 7 133 2 7 - - 3- -- 12 - - 9 ... 295.10 Lee..o... Poplar 000.8 600 0013 2 7 5 5 .. .. 510 12 1 69 910 21 19 5 ... Horselydown St. George, Southwark - 28 49 ..,32 13.2.1 5 1 .. Clerkenwell 7 2 3 r; -19 10 - 92- ... 21 162 ... 10 10 - 8 9 - 110 -- , 5 10 9 18 -- -. 15 29 1 - - ... 27 17--13 3-19 4 41 17 .. 18 17 2.1 ... 19 -7 .- 187 1 128 11 14 5 - 10 10 1 2 11 .. 2 - -- Battersea ... Lambeth ... Penge .. " St. Clement Danes Martin-in-the- Fields., 1 - =- St. 1 £ sd. 2. - - 11 8 1 d. 4 11 - - 1 otl - - - -1110 - 61.-11 1- 112 -. 7-711 - 6 6 2 s sd, 5 - 8-- 12 £ - irr -- 2 11 . Libraryal ormissioners. 4- -- 14 81 8 Burial Bors s d. sd. . .. _____ Baths Corn. missioner Vsre St. Mary-le-Strand 11 5 cent, of rateable value. Charge for local loans per Local loans outstanding Namne of parish, parish, 1895-6. - 75 11. Progress of the system of equalisation of rates showing the amount of central and local taxation incurred centrally and locally, the alterations in incidence effected by the several systems of equalisation, viz., the Common Poor Fund, the County grants, and the Equalisation Fund, and the amounts finally borne by central and local taxationCentral and local taxation altered by the Common Poor Fund. (1867) Centralan uttionedbyas untouched by Equalisation. Authorities. Central. Local. _ _ Central. _ _ ££ County authoritiesLondon County Council ... 2,159,971 ,... 2,281,836 Metropolitan Asylums Board 418,565 Metropolitan Police ... ... 1,270,234 Local. _ Central and local taxation as further altered by the County grants. (1888) Central. _ _ £ 2,159,971 -- 2,281,836 - -- 418,565 1,270,234 - District Boards ... -- 213,576 268,362 - 527,506 ... - 2,494 ... Library Commissioners Union - - Central. £ £ __ - - 2,159,971 Local. _ - 2,1,3 - _ £ 2,159,971 22886 - 418,565 - 418,565 - 1,270,234 - 1,270,234 - District authorities- City of London Corporation... City Commissioners of Sewers Local. £ - - School Board for London Central and local taxation as further altered by the Equalisation of Rates Act, 1894. 446 213,576 268,362 527,506 2,494 22 7,578 -2,494 213,130 446 213,130 268,340 519,928 7,368 260,994 189,302 338,204 V-2,494 451,599 884,405 authorities- Boards of Guardians... 1,335,908 624,119 711,789 884,309 451,503 Special district authoritiesSick Asylum District - 31,085 - 31,085 - Managers School District Managers.. Library District~ -31,085 -31,085 - 120,965 - 120,965 2,658 - "2,658 - 2,658 -- sioners Wards of the City of London 120,965 -- Commis- 6,965 -- 6,965 -6,965 -- 120,965 2,658 - - 6,965 .Parishauthorities- Vestries and Local Board ... Guardians ... ... ... Overseers and bodies acting as Overseers Library Commissioners ... Baths, &c., Comamissioners ... - - 53,479 78,023 Burial Boards Market Trustees Churchwardens - 50,333 1,703 10,452 Total 0 . - 0*0see ... ... .. ... .. ... 0 -- 6,130,606 1,746,360 1,167,579 247,619 5,865,067 -- 550,561 - ----- 7,305,286 1,746,360 611',018 247,619 53,479 78,023 50,333 1,703 10,452 4,690,387 17,450 795,873 12,512 -- - 7,848,796 1,728,910 371,706 235,107 53,479 78,023 50,333 1,703 10,452 4,146,877 683,922 795,873 12,512 - - -- 8,704,434 1,062,438 371,706 235,107 53,479 78,023 50,333 1,703 10,452 3,291,239 , 76 12. Land Total gross value, Amount deducted from col. 2 to produce rateable value. (including. theestimated gross value of Government Rate per property, for which (taken at average for Buildings rateable value only Amount. each parish last quinqu is entered (col. 3, less col. 1). in the lists). valuation). 5 3 2 Gross value, 6th April, 1896. Land estimated by valuer. i 1 ------ ~ 3,923,000 1,500,108 5,423,108 17.10 159,500 366,679 526,179 18.39 67,442 277,500 136,500 160,600 93,500 564,869 288,657 315,244 207,952 842,369 425,157 475,744 301,452 17.91 18.33 17.20 17.59 101,216 52,934 54,226 36,598 76,200 124,602 200,802 17.34 21,610 12,900 9,720 295,500 6,547 10,706 356,413 390,915 19,447 20,426 511,913 686,415 16.40 7.65 16.69 17.05 1,074 819 59,507 66,689 192,000 367,135 559,135 16.59 60,925 61,500 424,000 135,500 95,000 44,500 41700 81,500 221,000 50,500 980,000 27,000 198,000 157,000 154,900 91,000 t.65,500 53,000 86,500 13,900 ,, rf14,000 13,000 219,500 19,800 34,700 .. 88,500 68,500 .. 44,000 95,000 .. 187,000 .. 291,000 .. 57,500 .. 551,000 501, 500 .. 293,000 590,000 .. 403,500 .. 889,000 133,113 539,533 467,538 255,738 107,572 62,1 199,714 71855 103,294 72,551 51832 363,850 203,215 188,005 1,3272 50,549 49,418 15,6 31483 65,881 129,583 27549 393,838 246,971 158,616 398,368 373,125 52977 997,775 194,484 1,587,315 1,479,653 651,439 1,331,569 1,178,854 1,481,745 City of London (including Glasshouse-yard) ... 256,542 fee ... Whitechapel Mile-end New-town Spitalfields. Old Artillery Ground .. Norton Folgate Shoreditch ... 6th April, 1896 cent. Parish. Aidgate values in relation . ... ... St. Luke ... Clerkenwell ... St. Andrew and St. George Charterhouse Furnival's-inn (part) Staple-inn St. Sepulchre ... Saffron-hill ... Gray's-inn ... Lincoln's-inn St. Giles and St. George St. 155,500 Martin-inthe-Fils.. . Rolls St. Clement Danes St. Mary-le-Strand... Savoy St. Paul, Covent-garden St. Anne, Westminster St. James, Westminster Newington ... . ... .. St. George-the-Martyr Christchurch, Southwark St. Saviour ... St. Olave and St. Thomas... Horselydown Bermondsey.... Rotherhithe St. George-in-the-East Wapping ... Shadwell ... .. :. Ratcliff ... .. .. Limehouse ... ... Poplar Bromley ... ... .. .. Bow ... ... .. Mile-end Old-town.. Bethnal-green Hackney ... .. .. Stoke Newington.. Islington St. Pancras Hampstead ... ... ... St. Marylebone .. .. .. .. . .. .. .. .. .. .. .. . .. .. .. .. .. Paddington ... .. .. St. George, Hanover-square St. Margaret and St. John St1. Peter .. .. .. 00 .. K)16,80 16.80 194,613 16.85 963,533 16O6 18.42 603,038 350,738 ~16 18.37 K) 18.15 63 152,072 281,214 ,O1619.22 41 15.27 153,794 ,16 19.07 66 99,551 20.01 520,850 01 294,215 ,17 26.42 18.64 241,005 18.09 64,449 20.74 62,418 ~18 13 17.89 85,681 ~18 06 20.35 164,283 482,338 ,17 30.45 22.78 315,471 20.82 202,616 19.03 493,368 19.54 560,125 18.17 1,288,775 1719 251,984 17.19 2,138,315 1,981,153 944,439 15)8 1,921,569 1,582,354 2,370,745 22,369 90,952 86,165 46,983 19,533 38,403 15,780 13,840 72,839 53,699 35,048 9,149 10,254 11,787 26,378 119,936 56,257 33,031 75,826 72,943 181,374 33,445 272,860 ~17 4. 27,11 13,210,120I IC13,210,120 2,18 22,0184 i 38, 19.81 18.12 17-58 i 35,81,96 4 48,457 4,015,20 5 21 77 to rateable value. Estimated increase or decrease of C ounty Rates in each parish (E6,806,668) due to present system of tatto y asisonth v as compared with the basis Rateable value per cent. to total. Value, 6th April, 1896, allowing for separate land Rateable value, 6th April, 1896, according to the legal _____________vlainbaseigoth standard, valuation. (Col. 3, less col. 5.) According Taking land to the legal 6 Decrease. 8 9 10 12.55 7 5,166,566 4,495,670 458,737 shown in col. 6. values into consideration. 13.43 51,594 £standard. 429,400 691,429 317,192 393,910 179,192 18,373 19,607 452,406 619,726 16,257 18,863 426,443 569,315 -05 "05 1.19 1.59 "05 "05 1.18 1.61 498,210 466,348 1.30 .30 172,244 872,581 516,873 303,755 132,539 242,811 138,014 85,711 448,011 240,516 205,957 55,300 52,164 73,894 137,905 362,402 259,214 169,585 417,542 487,182 1,107,401 218,539 1,865,455 1,732,433 835,780 1,700,028 1,395,860 2,127,558 161,909 801,105 491,901 286,302 124,458 227,140 130,299 -45 2.24 1.93 .97 1.10 69 248,399 72 25 1.10 -69 170 280 214 416,581 216,469 196,076 52,784 49,467 70,352 130,842 335,451 243,611 160,422 399,458 450,625 1,054,504 208,651 783 237 160 "14 -19 -36 281 439 .94 476 1,13 -67 371 "44 445 1.08 1.27 2.88 "574.85 4.50 2.17 1,963 702 3,98 1,476 3,243 5,910 3.63 5.53 2.44 2.43 2.18 5.78 1.64 1.57 -51 -90 -09 4,252 946 6,077 6,353 4.42 5.53 408 Saffron-hill. Gray's-inn. Lincoln's-inn. St. Giles and St. George. St. Martin-in-the-Fields. Rolls. St. Clement Danes. St. Mary-le-Strand. Savoy. St: Paul, Covent-garden. St. Anne, Westminster. St. James, Westminster. Newington. St. George-the-Martyr. Christchurch, Southwark. St. Saviour. Chesea and St.. Thomas. St. Olave Horselydown. Bermondsey. Rotherhithe. St. George-in-the-East. e6Putney. Wapping. Kesigtn Shadwell. Hamesmth Wandsworth Rateliff. Fulam Limehouse. Poplar.{ Bromley. Carrie forward. Bow. Mile-end Old-town. Tooing Bethnal-green. Stratam Hackney. Stoke Newington. Islington. St. Pancras. Hampstead. St. Marylebone. Paddington. St. George, Hanover-square. St. Margaret and St. John. S r 1.14 I I i 29,493,708 223 1,509 -54 "14 4.60 2.20 4.47 3.72 1,601,865 1,332,028 1,981,652 871,998 779,696 2,071,225 586,417 560,965 180,523 321,797 33,662 407,930n 1,930 596 171 144 313 124 "22 1.16 .63 4.94 786,908 253 2,421 -36 1.26 2.94 -58 1,648,134 350 "34 -63 1.11 1,770,738 894 1,651 "79 -35 -63 -36 -22 1.16 -60 .55 -15 14 -20 -37 -94 -68 "45 80,560 114 "45 Old Artillery Ground. Norton Folgate. Shoreditch. St. Luke. Clerkenwell St. Andrew and St. George. Charterhouse Furnival's-inn (part). Staple-inn. St. Sepulchre. 169 2.27 1.34 1337 -80 Glass- Spitalfields. 1.93 "97 (including house-yard). Aldgate. Whitechapel. Mile-end New-town. 165,977 31,796,760 City of London 1.19 1.20 741,153 372,223 421,518 264,854 I Increase. 11 82'3 82.64 [11] 78 12. Land values in relation Total gross value, 6th April, 1896 (including Gross value, 6th April, 1896. ________________________the __ _ _ _ _ Brought forward _ _ ... ££ 13.210,120 22,601,842 only lists). 3 each parish Amount. at last quinquennial .valuation). 4 5 £ 4,015,202 £ 35,811,962- 88,000 272,899 360,899 1798 49,092 884,744 1,096,244 20.76 183,716 ... 430,000 318,000 1,613,879 1,091,609 2,043,879 1,409,609 18.23 18.89 294,295 206,271 ... ... ... ... 174,500 17,000 470,017 58,475 644,517 75,475 18.67 21.70 87,788 12,691 ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... ... ... ... ... ... ... ... ... ... ... 90,000 71,500 82,500 33,000 13,000 34,500 48,500 214,000 316,767 263,867 165,865 56,379 13,474 29,316 113,190 440,172 406,767 335,367 248,365 89,379 26,474 63,816 161,690 654,172 20.63 19.24 19.42 19.02 16.51 16.10 16.61 17.52 65,373 50,787 32,215 10,725 2,225 4,721 18,806 77,141 ... ... ... ... 60,500 125,018 185,518 18.16 ... .. ... Lambeth Camberwell ... ... ... ... ... ... ... St. Paul, Deptford... St. Nicholas, I)eptford Greenwich ... Woolwich ... Plumstead ... Chariton ... Penge is entered in the 211,500 .. Battersea Lee ... Lewisham rateable value ) ... Claphamn Kidbrook Eltham 1.y (co.3 esc 2 _1 ... C.lls Buildings O estimated gross of Goverment Rate per cent. property, for which (taken at average for Parish.value Land stndb y valuer. Amount deducted from col. 2 to produce rateable value. ... ... ... ... ..... _________________ (a) The 15,096,620* 28,517,513 43,614,133- figures for Glasshouse-yard are included in those of the City of London. j 22,709 5,133,757 79 toy rateable value--cordi.iued. Rateable value per cent. to total, Value, 6th April, 1896, allowing for separate land valuation (col. 3, less col. 5). Rateable value, Raeabl vaue, 1896 6th April, 1896, according to the legal standard. 6 7 _________________valuation According to the legal Taking land values into standard. consideration. 8 9 31,796,760 29,493,708 82.33 82.64 311,807 912,528 1,749,584 1,203,338 556,729 62,784 341,394 284,580 216,150 295,976 868,611 1,671,172 1,143,248 524,136 59,094 322,819 270,818 200,127 83 2'42 4'67 3.19 1.46 '16 '90 '76 "56 78,654 72,577 24,249 59,095 142,884 22,102 53,539 134,826 Estimated increase or decrease of CountyRates in each parish (£6,806,668) due to present system of by assessing on the statutory basis, as compared with the basis shown in col. 6. 577,031 162,809 151,820 38,480,376 35,824,100 Increase. 10 11 - "15 '38 .1511,, '42 2.37 4.55 3.13 1.45 '16 "89 '74 '56 '20 '06 "15 '37 1'50 '42 - -° -274 - 147 -.4 Charlton.. 97 303 -- +310 291 .. Lewisham. 3 - 100.00 ono Kidbrook. Elthamu. Lee - 1100.00.. _ Brought forwar. 1,017 Clapham. 3,440 Battersea. 7,719 Lambeth. 4,115 Camberwell. 977 St. Paul, Deptford. 108 St. Nicholas, Deptford. '871'"Green~wich. 1,061 Woolwich. Plumstead. -°~ _______________________ - '81 -20--, "06- 539,527 Decrease. - . . . - a Penge. 80 13.-Comparative examples-Taxation on different classes of (i.) Parish of Class of taxation. Description of rate or tax. Rates... Police rate Sharcd with the County and City ,.. County rate (General), School Board and Asylums Board contributions Shared with the County ... County rate (Special) Shared with a District or Union Poor, General and Sewers rates ... Poor, General and Sewers rates Shared with Greater London ... 000* Total . .. ... ... ,. ... Shared with the Parish... . £s.d. 10 1 8 12 2 - 10 4 Taxes- 8*. ... Property tax Shared with the United Kingdom Shared with Great Britain Total.. ... ... Total direct ... ... and local.. ... Total direct taxation-Imperial, local and water ... ... 1 8 4 - - 9 16 10 4 11 4 3414 2 6 8 3 68 3 68 - 3 38 - - 5 -- 23 10 10 43- ... ... .". 2 £s.d. 2 1 17 4 6 8 3 ... ... ... taxation-Imperial ... ... ,.. 0.. .". ... Water rates, shared with special area ... Inhabited house duty ... - 4 18 5 5 2 9 20 ,t .... .. £20. lauer A 23 10 10 9. ... 10 10 (ii.) Parish of RatesShared with Greater London.. Shared with the County and City Shared with the County Shared with a District Police rate 'Pn~0 0: rr rr. Shared with Great Britain .. .. . s. d. 1 - 10 8 12 2 10 2 11 4 2 8 Property tax00 7 eeiaet under £ 20. S. d. 2 1 8 17 4 4 1 10 4 '2415 10 3 68 36 8 3 68 36 8 Inhabited house duty too 0e 0 to* Total direct taxation-Imperial and local Water rates, shared with special area Sotal . 14 8 ,. TaxesShared wlth the United Kingdom Total g* .0School County rate (General), Board and Asylums Board contributions County rate (Special) ... Poor rate .. .. .. Poor, General, Lighting, and Sewers rates Shared with the Parish Total Arclua land, Description of rate or tax. Class of taxation. g*.. .0. direct taxation-Imperial, local and water, Property on the Bishop of London's Estate- Total direct taxation-Imperial and local (as above) goo 0*.. oo,.. Water rates, shared with special area Total direct taxation-Imperial, local and water I 17 15 28 2 6 3 1217 15 3 31 14 6 1715 3 28 2 6 38- - ~17 171.33.1 15 3 ~31 10 6 81 property in the same parish, per cent. of rateable value. BRONLEY. Business premises escaping Inhabited House Duty. £ Houses, £20 to £40. Shops, £20 to £40. s. d. s. d. £ £ Shops, £41 to £60. £ s. d. s. Shops, exceeding £60. Houses, £41 to £60. £ d. s. d. Houses, exc.-eding £60. s. d. £ £S. d. 2 18 17 44 2 18 17 44 2 18 17 44 2 18 17 4 4 2 18 17 44 2 18 17 44 2 18 174 4 9 16 10 10 1310 9 16 10 10 13 10 9 16.10 10 13 10 9 16 10 10 13 10 9 16 10 10 13 10 9 16)10 10 13 10 9 16 10 10 1310 40 168 40 16 8 40 16 8 40 16 8 40 16 8 40 16 8 40 16 8 3 68 -- 3 68 1 --- 3 68 1 10 - 3 68 2 -- 3 68 3 -- 3 68 3 -- 36 8 4 10 - 3 68 4 68 4 16 8 5 68 6 68 6 68 7 16 8 44 34 5 -- 45 34 5 -- 45 13 4 5 -- 46 34 5 -- 47 34 5 -- 47 34 5 -- 4813 4 5- 49 34 50 34 50 51 34 52 34 52 34 134 _53 13 4 PADDINGTON. Business SosIHue, Houses hp, pr emis es esouechosaHussiSop. escaingd £20 to £40. £20 to £40. £41 to £60. £ s. d. 2 18 17 4 4 1 -- £ s. d. £ s. d. 2 18 2 18 17 4 4 17 4 4 1 -- £ s. d. £ s. d. 2 18 2 18 17 4 4 17 4 4 1 -- 1 -- hp. £41 to £60. Hue, Hose, Shops, exceeding £200. Houses, exceeding £ s. d. 2 18 17 4 4 £ s. d. 2 18 17 4 4 £ s. d. 2 18 17 4.4 1 -- 1 -- £61 to £200. £61 to £200. £ s. d. 2 18 17 4 4 1 -- 1 --- 32 10 -3310 -34 - -3410 -3510 -35 10 -37 -3 12 3 12 312 312 312 312 312 362 -37 32 10- 38358 2 -3712 -38 33 10 3 8- - 34 - - 3 8- -36 18 -37 2 -392 -39 34 10 - 3 8 - 35 10 3 8- - 3 8- - 37 - 3 8- - - 1- 35 10 -37214 214 4 -3914 - 2 -4012 -38 35 10 A 200. 35 10 -- 2 11 - 8 -3718 -38 18 -38 18 -408 -38 37 - - 2 11 - 1 -3911 - 14. (a) Metropolitan Police-Analysis of Expenditure and Receipts for the six years 1890-1. 1 Y~~~ 1891-2. i7nl~QQ n EXPENDITURE. £ SAdministrative Salaries, &c., of commis6,917 19 7,157 sioners and receiver Salaries, &c., of official 25,090 0 26,657 staff Legal advice 1, 848 17 2 1,744 Office expenses 45,440 4 36,323 Retired allowances 2,895 17 10 2,020 Management of Pension 588 Fund Police force Pay 1,207,082 - 8 1,280,793 Clothing and equipment... 83,061 17 4 89,145 Lanterns.. 5,595 6 3 5,650 Legal expenses in defend21415 7 52 ing police officers Medical and funeral ex5,525 19 5,634 penses Pensions ....... 205,120 2 9 226,445 Police stations Erection ... . . 34,887 1 9 30, 784 Maintenance 26,218 10 8 29,122 Incidental... 30,230 11 3 31,724 Lodgings for police at 1,671 9 9 1,700 dockyards, &c. Travelling expenses , .. 493 2 4 517 Horses, vans, &c. . 17,086 16 3 16,591 Steam launches and boats... 1,685 5 10 959 Telegraph service . ., 7,920 16 7 7,241 Medical expenses of destitute 4,230 15 3 4,635 prisoners, &c. Superintendent's contingent 1,591 11 5 1,871 expenses Extraordinary expensesPursuit, &c., of prisoners 13,064 14 11 17,022 Special occasions and duties 16,428 15 6 13,991 beyond the district (See repayment below) Conveyance of naval 516 14 11 511 prisoners *f 1892-3. ntn . H.M. .. 1 ntt~r a n 1893-4. 1 Knlnr s. d. 8 7,113 -- 11 28,454 15 6 19 1,683 10 32,489 7 2,009 19 830 9 10 8 1 5 - 18 3 - 5,621 8 11 240,020 14 4 7 3 4 10 2 2 1 6 5 7 6 1 3 9 28,982 - 23,960 33,413 6 32,850 3 1,756 13. 4 6,468 5,814 10 410 - 11 8 3 8 7 5,566 - 3 1,277,326 92,954 8 5,791 9 9 8 2 46,572 5 11 30,471 18 7 35,228 12 7 2,247 14 5 1,265 19,546 3 8 12 1 538 6 6 6,889 6 2 4,970 19 2 654 11 2 6,631 18 3 5,068 6 1 2,042 6 3 2,032 17 6 1 14,161 12 4 3 8 514 18 2 1 - 6 10 - 16,142 17 6 d. 3 5 280,522 - - 26,779 18 2,001 9 6 11 30,626 17 7 2,461 9 6 901 14 5 17 9 4 19 5,523 11 s.d. £ 6,468 -- 960 18 29,584 4 2,131 18 834 2 3 7 262,626 12 s. 29,215 18 7 6 75,325 11 495 9 8 17,864 £ 790 16 39,137 6 1,948 12 829 6 1.4 1895-6. 1~~nlTRT s. d. 1,269,195 15 - 1,264,022 5 13 11 107,078 16 1 9 6,236 4 13 Ic 122 6 15 1894-5. 6,468 1 to 1895-6. 1 n £ - 1890-1 1,291,099 18 72,297 1 731 15 5, 65 5 6,777 14 298,540 7 7 3 1 57,539 3 33,064 18 38,078 6 2,341 63,915 14 8 1,262 19,933 835 6,954 4,841 1,254 11 7 17,326 19 10 644 8 4 34,735 14 2 37,428 6 5 1,966 17 10 6 4 5 6,750 - 4 2 5,245 - 2 2,756 15 2,392 11 1 1 1 2 5 14,908 15 10 15,052 18 10 13,922 16 9 14,617 6 7 535 11 11 625 14 8 683 3 4 16,311 26,895 (See repayment below) Expenses under Public Carriage Act Compensation under Riot Damages Act Unclaimed property-Paid over to Inland Revenue 1,829 2 2 2,541 13 4 2,557 14 215 5 5 4 10 6 35 8 - 17 9 5 6 2,881 13 55 12 14 .5 3,415 168 4 - 2,997 19 11 115 12 1 119 -- 5 (See below) Licensing messengers and shoeblacks Anthropometrical system 50 699 12 215 610 1 44 737 (See repayment below) 461 16 '8 1,746,863 15 51,841,893 160,573 16,192 13,938 6,623 493 621.17 5 111,854,514 11 7 783 11 10 -1,894,979 12 41,933,474 176,746 11 14,070 6 28,975 3 167,768 18,741 13,785 6,487 523 2 5 17 1.5 5 11,505 1 11,511 15 11,389 1 4 4,478 14 3,940 9 53 15 3,434 7 131 17 9 173,815 16,051 14,926 6,347 599 10 12 4 12 12 7,340 4 540 2 6 111,949,118 -2 1 177,585 6 4 14,639 2 11 13,888 16 5 3,927 8 8 689 1 6 176,417 .3 13,963 1 15,877 5,253 613 10 prisoners Stoppages from pay for lodging Sale of old stores Unclaimed property found in public carriages (See above) Anthropometrical Repayment Office 11,252 2 5 2,020 9 1 11,397 12 6 11,654 15 7 3,819 16 1 115 112 1 2,970 17 7 119 - 5 system- by Home 874 12 5 83 14. (a) Metropolitan Police-Analysis of Expenditure and Receipts for the six years 1890-1 to 1895-6-oninued. s. £ 29,875 18 20,269 13 Pension FundStoppages from pay Contributions from public &c., departments, towards pensions Service of summonses, &c. Dividends from capital invested Income tax deducted (See above) 1891-2, 32,875 20,861 14 S. d. 2 6 S. 31,338 15 29,690 5 261,297 Net expenditure 1,485,566 RECEIPTS IN AID. 5,463 Fines, penalties, &c. Miscellaneous receipts 9 6 279,226 5 11 1,562,666 18 7,767 18 Total receipts in aid 9 8 Net expenditure falling 1,477,798 on taxation LOCAL INDIRECT TAXATION. Public carriage licences Pedlars' and chimney sweepers' certificates i IMPERIAL TAXATION. Vote by Parliament Exchequer contributions apportioned uponLondon .,. Middlesex Herts .. .. Essex 36,133 6,906 18 7 31,555,760 4 4,206 13 8 4,445 7 101 14 6 4,626 14 109 5 6 621 17 7 783 11 1C 610. 1 9 8 308,987 5,761 5 11 222 8 8 35,323 11 iC 5,802 1 3 213 5 3 35,602 12 2 6 6,015 - 16 4 3 9 15 13 473,506 57,301 3,842 27,790 9,301 32,922 14 13 9 17 11 15 481,999 54,392 4,004 28,361 12,476 34,642 12 19 17 18 4 1 leer and spirit duties as pension grant apportioned upon122,174 16 .. London ... 12,845 15 .. .. Middlesex... 951 5 .. .. .. Herts 7,068 3 .. .. Essex 2,799 8 .. .. .. Kent 4,160 11 117,851 13,"568 966 6,726 2,667 8,220 15. 14 Kent Surrey .. .. 0 04 .. .. .. .. .. .. LOCAL DIRECT TAXATION. Rates Lodo 577,299 67,510 4,669 33,566 13,413 42,144 3,641 - original amount 4,300 59918 26414 5 3 1 6,773 18 1,629,916 18 21,643,466 35,00512 9 255 1 3 1 3 4,300 3 2 4 10 256 10 4,300 4 - - - 2 6 16 10 6 11 - - 489,336 53,360 3,821 29,922 11,541 35,582 16 2 9 8 14 2 5 1 4 8 3 11 117,297 13,352 983 7,136 2,752 8,476 10 13 13 10 14 18 4 116, 705 3 2 13,493 10 1 985 6 11 7,455 7 2,770 12 5 8,590 1 116,261 13,657 990 7,656 2,771 8,661 7 17 13 18 9 14 7 6 3 3 4 1 117,753 14 13,209 16 979 3 6,951 4 2,720 19 8,385 2 604,135 11 67,909 14 4,951 19 34,479 17 13,676 6 42,138 599 8 .. Surrey 4,300 11 202 6 183 17 6 - - 6,509 3 10 508, 36,920 - 6 4 8 6,953 35,323 1 4,300 465,448 54,073 4,026 25,393 10,018 31,720 7 737 1 31,650,240 6,353 5,983 14 6 5 5, 294 104 13 298,877 17 10 5 8 4 71,636,870 3 1,559,128 12 11 1,580,008 10 - 106 16 4 7 9 296,604 9 12565,113 19 4,8,9 5,492 19 11 1,41318 36,251 19 7 1 11 2,30416 30,426 4 35,966 17 4 3 - 2 289,370 11 7 8 1 31,446 32,354 7 4,217 68 461 16 Total repayments S. S. 30,931 16 26, 284 15 1, 680 11 57 2 58 18 111 1895-6, 1894-5. 1893-4. 1892-3. 1890-1. 4 608,480 11 6 68,260 6 6 5,059 13 6 35,919 15 9 14,060 4 10 43,329 5 3 120 10 613,311 69,816 5,143 37,314 14,393 44,323 81 17 16 3 15 1 1 19 11 618,982 71,567 5,225 8 4 39,541 14,694 10 8 45,559 119 9 19 625,071 73,430 5,326 41,166 14,900 46,569 122 12 10 4 16 12 1 10 6 8 2 8 10 8 9 1,158 2 - -1,206 1,000 500 11 + charged 5 - - 2 7 - 481610 + + 490,776 - - 496,479 13 10 58,897 4 7 4,206 8 1 10 32,523 8 5 10 6 11,771 1 8 4 37,030 13 11 58,174 19 4,243 31,253 11,614 35,836 6 3 9 19 17 16 17 2 7 1 6-1,713'3 164 5 owing to increase on appeal of valuation 1,522,265 13 101,563,716 Balances increased (+) or + 44,467 6 decreased (--) 18 .Amountsdue (-) or overpaid on rates (s) [+48,580 +7,956 7+ 2+ 9I Balances increased (+) or decreased (--) in each year + 93,048 + 6 101,580,037 5 6 7+20,90812 8,008 16 9+ 4,298 6+ 16,773 - 5-14,478 6,817 8 2+ 2 3 4 9 ±1596 51,615,438 10 31,638,972 19- 8 8- 5,6 9,08 51,596,781 10 4+ 3 45 527 + 12 1 4,493 5 10 6+ 4,659 1 3,62812 -10,89 9,95 7 11- 15 - 15151 9 84 14. (b) City of London Police-Analysis of Expenditure and Receipts for the six years 1890 to 1895. 1891. 1890. £ s. 2,257 3,274 2 550 454 EXPENDITURE. Salaries, &c., of Commissioners and Receiver Salaries of official staff Legal advice... Parliamentary expenses Office expenses Salaries and wages, clothing &c., of superintendents, clerks, and constables of force... Lanterns Surgeon Pensions Chief office and stations- 11 5 12 8 12 1892. 1894. 1893. s. d. £ 5. 1895. S. S. 2,239 4 3,193 16 16 315 10 762 18 2,532 10 3,314 8 4 17 2,448 13 3,421 15 42 18 720 2 667 16 2,635 17 3,191 7 8 1 370 726 2 £ s. d. 2,670 13 7 2,846 4 1 37 5 677 3 11 19 2 3 7 2 19 5 82,969 2 329 16 225 16,726 9 Serving summonses Pay for extra services 18 16 3 6 97,105 18 329 16 400 18,800 13 6 94,867 329 16 400 20,014 6 98,184 17 329 16 400 20,814 9 97,961 330 401 23,943 12,814 2 47 19 52 Maintenance 90,309 329 399 18,335 13,573 1 25 11 15,333 17 24 9 52 17,679 3 24 11 52 13,469 14 27 13 13,089 18 11 40 11 10 52 1 129,542 119,703 19 Total expenditure - 4 3 139,948 1 138,618 13 52 - 52 7 9 140,210 - 11 142,017 - 3 11 REPAYMENTS. Police specially employed Bridge house estates Private establishments ,Sale of old stores .Stoppages from pay for 765 -9,790 8 7 255 176 2,57016 11 765 -15 5 26882,897 14 1 10,832 765 -11,368 765 -- 765 -- - 11,335 18 - 330178 2,877 1 5 8 11,679 11 599311 2,965 8 - 2,617 10 - -7109 2,92912 4 11,672 5 2 66399 2,901 7 3 pensions DTotal repayments Net expenditure 15,340 19 1 106,321 16 1 114,778 6 7 123,277 14 2 8 4 - 28,1799 83 9 - 30,3349 13 5 6 1 9 13,382 .. .. RECEIPTS IN AID. Contributions from Corporation Fines, penalties, &c. .. Miscellaneous receipts 26,104 .. 48 3 - -7 - 14,763 17 5 10(c) 1,178 6 5 5(a) 1,000 17 26,996 12 10 29,866 Net expenditure falling on taxation 79,325 3 3 31,944 11 Total receipts in aid.. 84,911 9 5 Taxation- pedlars' Sweeps' and licences Rates - 2 91,333 15,665 10 124,282 17 7 30,521 194 - 1 8 33,998 2 11 3 2 2 124,16211 9 30,608 80 2 -7 30,5091 1 .6 1 9 10 - 17,854 12 610 2 124,828 -(b) 2,994 1 15,381 14 4 4 9 2 31,305 4 - 93,657 8 8 92,857 7 9 2 10 14 - 31,170 18 90,28414 3 Total receipts from taxation 102 510 1417 7 25 90,141 13 11 ,. 88,977 1 6 95,272 1 - 94,058 15 6 85,018 - 4 78,848 2 11 90,141 13 11 89,079 7 4 95,272 1 - 94,073 13 1 85,043 3 2 78,862 8 8 Balances increased (+{) or decreased (-) + 10,816 10 8 +.4,167 F! 7 ~ I.lrT~~ - 17 11 + 3,938 17 10 + 3, 788 18 101 I I I (a) Transfer from Omnibus Time-keeping Fund in aid of Widows' Pension Fund. (b) Sale of stock, in aid of Widows' Pension Fund. and 160 5s, for sale of. lost property. (c) Includes £1,000 (see note a)p,£ - 8,614 5 61- 5 13,994 19 9 1 85 15.-Rates Raised.- (Poor, General, Lighting and Sewers Rates.) 1856-7.,1859-60. 1865-6. 1867-8. 1876-7. 1878-9. 1880-81. 1882-3. Parish. s d. s sd. d. s. d. d. s d. s Aidgate ... ... ... a a a a 5 -2 11 Battersea ... ... ... a a a a 5 1 Bermondsey ... Bethnal-green ... Bow ... ... ... ... ... 66 a a a a a 4 5 a a Bromley a a a a a a a a 52 a a 56 a a a a a ... ... ... ... ... ... ... Chariton Charterhouse... ... Chelsea ... ... ... a ... Camberwell ... ... 4 52 26 a ... ... 58 4 45 Eltham ... ... ... 4 7 a a a a Fulham ... ... ... ... 48 41 ...... a 3 8 ... 5 11 Greenwich ... ... Hackney ... Hammersmith Hampstead ..... Horselydown... ... 55 3 5 Isling~ton ...... Kensington .:.. ... 3 Kidbrook ... ... ... 1 1 Lambeth ... ... ... 410 Lee ... ... ... ... Lewisham ... ... ... Limehouse ... ... 32 7 3 5 -5 5 11 5 11 424 5 11 64 4 4 -5 5 7 58 3 4114 54 4 a 4 123102 84 12 3 5 3 8 2310 a 5 10 54 a 5 25 4 4 5 5 4 10 1 6 8 a 3 5 a 6 54 4 10 6 59 83 92 5 1 4 5 4 112 51 8 6 106 42 2 8 4 114 710 4 11 7 4 76 a a 2 5 25 5 11 a a a 6-26 ... 6 4 11 124 a a a 34 ...4112 ... 5 8 a a a 3 8 59 56 62 5 9 3 a a a a a a a Christchrch Southwark ... 62 a ChristchurchSpitalflelds ... a ... ... ... Clapham 53 ... ... Clerkenwell ... ... a Deptford St. Nicholas ... a DeptfordSt. Paul ... 4 9 65 5 4 a 8 6 5 32 s d. s 6 6 5 8 73 a 53 10 66 5 6 61 411 5- 5 6 5 55 5 5 5 10 5 85 4 10 5 3 15 545 6 4 45 5 5 105 5 10 5101 54 65 4- 5 - 5 35 95 a a a a 4 5 3 ... a a a Mile End Old...Town... [Minories] .. , a a a ... 45 ... ... a ... ... a a a a a a a 7 64 a 5 ... Norton Folgate a a 6 9 64 51 6 216 Mile End New Town ... ... a a Old Artillery-ground [Old Tower Without] ... ... a a a a Paddington ... ... Penge... Plumstead ... ... Poplar ... ... ... ... a ... ... ... ... 33 a 2 6 a a Putney ... ... ... Ratcliff Rolls ... ... ... ... ... ... ... Rotherhithe ... Saffron-hill ... ... ... ... 510 ... 5- 5 8 a St. Marylebone ... ... 4 3 'Newipgton 2- St. Saviour Southiwark St. Sepulchre ... ... eat ... Shoreditch ... Stoke Newington Streatham ... 510 6- 7 5 3 a a a a 5 9 57 4 2 211 5 3 48 a a a 4 6 410 411 51 4- 31114 4 Tooting Graveney Wandsworth... d 36 a a 5 91 Wapping ... Whitechapel... Woolwich a d d a a 4 7 3 8 a a 7 6 1115 5 3 a ... ... 310 ... a a ... ... a a ... ... ... 44 a a a a a 3101 a a a 7 3 6 3 4 a a a a 6 12 a a a a a a a 1 49 4 66 3 5 10 54 157 6- - 96 1 55 45 8 2 3 -5 -5 4 3 45 5 65 4 -4 6- 5 3 51 3 11 9 91 3 3 4 5 8 4- 5-4 5 6 4 11 441 5 3 5S96 4 44 4- 4- 3 81 39 45 7 4 22 56 74 4 3 6 - 8 4 5 511 5-5 2 545 11 94 556 5 5 43 51 51 4 61 410 6216- 85 -5 d 75 d 4 6 3 84 64 4 34 3 5 311 5 -5 21 4 2 4 d a 3 4 49 481 34 d 4 8 39 5 92 6 511 55 5 10 8 511 34 4 5 6 25 75 7 47 85 33 4 -4 5 10 5 15 5 49 4 511 5106 545 6 4 42 6 44 6 55 51 S5-S5S5 6 2 59 4 10 5 4 5 61 45 a 47 361 48 3 9 a a 46 4 1 3 9 5S11 6- 6 410 a a 3 5S31 a 3 2 a 5 52 3 9 311 4 10 2 54 a a 53 6- d a a a a 410 ... a This information is not available. ... 4 2 d d 4 113 101 a a 68 ... 3 - a ... 099 a 6 4 1 3 11 39 ... ,.. 3 7 a ... ... 58 4 -24 3 6 4 6 5 61 34 510 58 5 15 6 35 6 513 46 a a 410 75 2 3 1113 10 a a a 5510 54 58 8 5 525 4 82 5 - a ... ... 3 7 49 a [St. Thomas Southwarkj... 61 a ... ... ... Savoy... Shadwell 410 45 5 55 7 32610 a 00 ... 7 3 16 55 a 4 7 St. Paul Covent-garden 5 -5 5 5 5 5 5 85 35 a ... St. Peter Westminster a 6411 5 a [St. Olave Southwark] ... 14 2 8 51 2 5 106 51 75 5 11 a a a ... 4 5 a 6 2 64 6 -68 a ... ... 6 2113 310 a a St. Mary le Strand ... Olave and St. St. Pancras ... Thomas St. 6 4 a 6 4 1014 9 5- 9 9 45 25-5 5 510 7 85 5 5 1 5 6 7 57 4 8 6 6 65 7 4- 4 24 5 54 5 15- - 4 25 3 104 24 a 815 6 3 6 1 54 34 a 624 2 6 3 36 44 4 84 a 13 7 5 2 56 85 75 5 7 61 8 4 54 4 5 65 7 4610 4 4 4 5 4 8 5 6510 47 32 5 sd. 3 4 7 4 72410 4 75 6 16 59 do 4 sd. 51 55 1883-4. 1884-5. 26 5 4 J2 6 5 4 431 48 5 6 56 595 7 d The parishes of St. Olave and St. Thomas were united in 1896. [12]1 86 (Poor, General, Lighting and Sewers Rates)-continued. 15.-Rates raised. 1886-7. 1887-8. 1888-9. 1889-90. 1890-1. 1891-2. 1892-3. 1893-4. 1894-5. 1895-6. 1896-7. Parish. d. s. s. s. d. d. ... Bow ... ... 6 56-6 Camberwell ... Charito n... ... ... 6 5 ... 51 ... 59 64 411 5 96 ... 46 3 ... 53 ... 51 ... 510 ... 61 Bromley..... Charterhouse ... 13 103 55 4 10 5 11 5 5 5- 5 8 56 5 8 5 6 5 4 5 36 96 5 115 5 5 58 6 3 586 5 253 6 ... 58 61 511 62 410 Hammersmith ... ... 510 5 ... Hampstead Horselydown ... ... Islington... ... Kensington Kidbrook ... Lambeth ... ... ... Lee ... L ewish am ... ... ... .. 51 4 94 44 4 6 .5 3 Limehouse ... ... 54 ... 6... 510 ... 59 6 1 ... ... Mile End Old Town 566 6- Mile End New Town ... ... ... [Minories] ... Newington Norton Folgate ... ... 57 ... 57 Old Artillery-ground ... [Old Tower Without] ... 1 ... ... 45 ... ... ... ... ... ... ... ... Rotherhithe .. ... .. 5 9 7 1 5 8 5 86 5 8 8 5 95 510 511 58 2 5 46 St. Andrew and St. George 4 414 4 55 St. Anne Westminster ... 41 .. 42/ S.C01-e-me nans 8 5 85 5 667 5 7 259 4 1052 4 5 47 d St. Pancras 11 .4 .. Covent-garden 9 3 5 4 6 48 4 - 4 6 4 51 5- 42 4 2 7 3 11 6 2 4 7 4 2 4 3 4 ... ... 2 7 63 4 .5 ... Shoreditch Stoke Newington Streatham ... Tooting Graveney ... Wandsworth ... Wapping .4 9 ... ... ... ... ... 49 54 73 64 9 Whitechapel ... ... 58 5 Woolwich ... ... 57 5 7 49 52 54 4 5 b The parishes of Old Tower - 5- 5-4 5- 4 5 5 1 5 75 5 5 8 5 10 6 7 6- 6 56 6 -2 3 6 55112 2511 5 6 6 5 6 4 5 2 6- 5112 5 8 6 5 5 6 2 3 5 6 5 10 6 8 d cd 1 696 9 46 -6 3 5116 1S58 1 16 1 646 56 2 64 17 4 87 761126 7 -26 5 5 16 6 -6 10 7 -6 6 9 6 66 11 9 68 1895. were united with Aidgate Without and St. Katharine parishes of St. Olave and St.in Thomas were united in 1896. d The c The parish of the Minories was united with Whitechapel in 1895. 91 di di 5 3 4 11 49 5 6 510 58 6 26 6 37 63 57 61 5 7 6 8 3 5 d 5 102 d 5 8 74 2 511 582 5 10 6- 5 56 5: 1105rl16Yl-58 d 1 8 546 5 10 6 5S75S9 6 10 716 -8 53S5106 58 8 55 510 56 9 6866 57 3 511 4 11 5 4 5610 96 6 6 26336166107 66 59 5106 610 5 35 5 8 5 2 5 6-6 861 7 7 7 108 6 10 610 6 7 6510 5 5- b 72 5 525 10 5102 510 58 4 9 5 2 5 3 5 5 2 97 7 72 7 511 4 11 868 76 86 5 52 5- 6610 86 7 3- 5S3 4 9 4 8 5 12 9 6 11 2668610 7 5 63 6 6 3 86510 d 3 42 4 4 57 49 5 -25 6l- 2 5 6 11 c c 7 1 4 686 62 3 6 126 9 6102 610 86 :57 57 8 66 52 3 3 4 4' 5 3 4 115 -5153 485 556 66 5 4 536 4 547 2 5 5 5 2 6 61 Shadwel1...... 2 51 di 2 24 9 6 54 5 4 8 Savoy ... 6 4 5 - 2 74 4 -2 5112 [St. Thomas Southwark] 66 67 6116 45 44 7- 65 58 d.411 147 410 3 44 66 6 11 66 5 55 57 5 6106 7 66 6 8 6 7 411 6 66 1 511 26 26 6 6 76-6 58 65 76 16 76 55 4 6 66 36645117 86 6 8 1 6 26 5 7 8 85 5 65 6 5115 17 97 6 926 11 65 6 6 46 66 5 66 7 5 62 5 22 5 825 5 2 11 5 8 6l25 6 5 225 64 610 56 5 69 511 65510 66 77 7 97 7 71 69 73 611 5106 4 666 1 66 656 di 2 72 4 1 59 6 10 1 3 5 St. Peter Westminster ... St. Saviour Southwark... ... St. Sepulchre ... St. Paul - 5 116 4 10 586 6 4 6 6 5 1 49 d 4 8 6 10 6106 5 35 96 7-6 15 3 94 4245 25 5 10 67 46 6 11 66 2 5 d 7 4 St.O01ave and St. Thomas 4 55 3 6 5 [St.Olave Southwark]... 6 26 5116 6 11 -5 2 145 7 5106 75 86 96 1 61 62 1126 6 52 6 6 7 1 7 1 S5 5 6 5 5 65 646 57 64 77-6 6 5 75 511 510 6 10 5 1 9 5 66 5 62 -510 6 2 28 68 6 5 5 25 7 7 2 3 -4115 5 6 -6 - d. 28 6 87 4 5 6 5 75.5 s. 68 28 75 - d. 18 6 4 3 s. d. 3 7-7 6 56-6 6 6 97 7 2 727 5 778 6 -66 96610 -6 116 510 s. 5 10 5 10 5 4 5 4 5 4 5 8 5 6 6-6.58 510 36 26 36 26 36 6 11 6 2 69 6 5 262 56 66 36 86 46 5 7 6.26 5 3 58 5 6 95 34 5 85 .5'11 ... d. so 3'7118 47 5 - 6 3 5 4 8 4 4 114 5 8 251 4 5 44 6-6 5 3 510 5 4 5 82 5 925105 646 6 26 -6 5 86 5 10 55566 .. Saffron-hill 66 3 63 52 38 3'3 d. 5 125 52 4 11 -26 4 11 5 56 s. 434 4 5 5 254 66 6- 6 -61 6 Paddington ... Penge Plumstead Poplar ... Putney .... Ratcliff ... Rolls .. ... 5 4 4 4 9 5 11 6 26 5 -48 7 34 54 ... ... ... ... ... d. s. 7 37-7 6 -62 7 -686 69 668 68 57 7 511 ... ... ... Clerkenwell Deptford St. Nicholas Deptford St. Paul ... Eltham ... ... F ulh am... ..... Greenwich ... Hackney... d. 611 63 5 25 4 102 5 7 54 5 22 s. d. 6- 4 5 9 ... ... Chelsea ... Christchurch Southwark Christchurch Spitalfields Clapham s. 5 62 6 65 6 92 510 410 63 5 459 5 3 5 8'65 2 7 4 76 3 4 6 116 5 325 5 6 6 246 64 610 8 510 6 26 ... Aidgate ... .. Battersea ... Bermondsey Bethnal-green ... 87 16. Rateable Value from 1871 to 1897. 1871.J Parish. City of London ... Battersea... Bermondsey Bethnal-green Bow ... Bromley ... Camberwell Chariton.... Charterhouse Chelsea ... ... Christchurch Southwark Christchurch Spitalfields Clapham ... Clerkenwell Deptford St. Nicholas Deptford St. Paul Eltham ... Fulham .. Furnival's-inn (part) Glasshouse-yard Gray's Inn Greenwich Hackney ... Hammersmith ... ... Hampstead Horselydown Islington ... Kensington Kidbrook Lambeth ... ... Lee Lewisham Limehouse Lincoln's Inn Mile End New Town Mile End Old Town [Minories] Newington Norton Folgate . Old Artillery Ground [Old Tower Without] Paddington Penge ... Plumstead Poplar ... Putney Ratcliff ... Rolls ... ... .. .. Rotherhithe .. .. Saffron Hill St. Andrew and St. George.. St. Ane Westminster ... ... St. Clement Danes St. George in the East... St. George Hanover-square St. George Southwark... St. Giles and St. George St. James Westminster .. [St. Katherine] .. .. .. St. Luke ... St. Margaret and St. John St. Martin in the Fields .. .. .. .. . . .. ... Whitechapel Woolwich 1874. J 1875. 1877. 1876.J 45, 769 45,783 45,770 269, 719 256,774 260,198 290,000 283,195 281,902 277,349 270,524 273,933 91,196 89,351 86,210 122,609 125,886 117,720 477,368 494,572 501,630 46,280 45,841 44,838 1,948 1,948 1,942 344,357 343,212 341,749 71,747 71,635 70,996 64,683 64,716 64,604 153,205 150,061 155,942 255,347 255,347 256,538 24,100 19,066 19,066 220,095 218,723 211.790 32,979 34,839 31,898 104,914 106,286 99,115 2,969 2.969 2,969 7,543 7,543 7,543 13,248 13,248 13,927 174,.533 175,327 170,613 506, 702 531,043 541,950 194,040 195,893 181,589 263,915 268,778 279,977 65,278 65,422 65,788 984,041 1,013,866 1,022,232 991.703 935,720 970,944 18,194 17,518 16,706 960,853 939,137 919,015 85,318 8'2,097 87,966 279,209 284,290 266,936 100,764 99,871 100,982 17,731 17,731 17731 22,376 22,174 21,956 268,042 271,011 272,968 8,094 8,094 8,094 300,142 303,258 325,368 9,177 9,177 9,177 6,395 6,395 6,470 4,561 4,577 4,561 949, 340 963,376 938,596 128,430 128,430 128,430 68,832 69,132 66,362 245,108 248,573 243,722 77,16480,236 75,060 57,210 57,260 56,790 23,504 23,632 23,632 136,278 138,709 134,830 38,841 37,993 37,993 153,848 153,326 153,326 100,311 100,401 100,105 113,031 111,396 111,396 184,483 184,224 184,175 1,368,999 1,374,457 1,375,972 183,780 187,368 179,623 307,656 307,869 307,192 526,534 52 7,643 522,937 17,778 17,778 17,0778 23 7,725 240,739 237,725 506,237 491,034 502,623 326,941 326,941 326,376 45,739 45,739 291,781 279,441 298,526 293,615 289,940 283,160 97,281 101,763 127,924 130,932 508,395 520,361 46,721 46,898 1,948 1,948 346,438 351,681 72,243 73,383 64,722 65,519 157,144 161,854 258,944 261,629 24,377 24,088 2249746 230.656 37,661 35,855 107,995 109,579 2,969 2,969 7,543 7,543 13,927 13,927 177,242 180,613 551,008 564,559 203,026 213,725 287,576 299,600 66,653 70,619 1,043,7791 1,065,888 1,060,109 1,117,030 24,25 18,793 19,682 978,871 994,327 90,089 91,594 290,126 295,182 103,599 102,634 17,731 17,731 22,859 22,808 277,066 285,062 8,094 8,094 316,654 323,956 9,142 9,142 6,494 6,554 4,542 4,522 978, 942 990,471 128,430 128,430 93,64 69,428 71,078 249,497 252,271 85,671 82,231 57,976 57.513 22,569 23,143 141,413 149,228 45,193 42,822 153,735 153,400 1,8083 101,033 100,403 113,027 113.334 185,348 185,533 1,398.448 1,381,4021946 194,360 307,149 306,886 532,826 531,375 14,445~ 14,445 244,350 241,490 512,757 510,3.54 329,483 327,497 45,550 333,935 350,960 316,946 118,563 146, 330 560,808 49,968 10,614 370,121 80,112 71,887 175,881 277,655 24,974 248,037 43,631 118,991 3,245 8,418 14,658 189,257 616,879 232,166 336,498 82,060 1,158,468 1,271,235 20,134 1,036,945 101,989 324,009 111,195 17,486 24,972 297,051 8,411 349,248 11529 9,803 7,454 4,665 1,078, 700 152,220 76,703 301,391 96,642 59,436 31,504 172,963 50,461 1569756 1,30,89 105,595 125,074 189,188 1,499,954 I26,816 215,523 ~~e 332,602 567,771 17,778 259,257 521,811 350,710 I i 45,550 340,364 .. .. . .. .. .. .. . Total County of London.. 320,115 119,907 149,285 582,286 50,460 10,614 374,033 80,412 72,481 188,106 280,132 24,974 254,161 44,785 122,476 3,245 8,574 14,658 190,817 2,01 626,573 242,977 344,805 82,552 1,175,313 1,287,297 20,280 1,064,680 105,326 331,015 113,090 17,486 25,262 302,159 8,411 353,614 9,991 7,476 4,786 1,086,600 152,220 73,51 77,073 302,214 98,249 60,471 31,504 178,254 53,372 19712 157,853 106,781 123,364 ,31,48 189,888 1,506,098 217,257 334,335 568,085 17,772 262,269 522,847 351,798 444,672 2,434 74,839 101,421 13,924 106,806 14,143 84,838 111,105 14,443 14,460 14,708 -I 1879. 103.380 52,940 136,387 84,066 106,619 57,148 137,186 88,494 110,206 57,184 136,847 90,595 111,563 59,670 137,684 93,082 113,318 60,187 140,071 94,524 128,553 62,995 156,652 110,248 46,405 46,405 354,794 372,298 358,355 318,260 361,800 319,861 123,722 122,046 156,005 610,190 162,564 648,557 51,704 50,809 10,614 392,386 81,453 73,080 197,719 278,151 24,987 265,773 11,019 407,374 81,700 73,244 204,802 284,225 26,407 278.222 129,152 3,245 11,516 14,658 192,883 644,066 258,419 353,350 82,991 1,209,567 1,344,937 20,330 1,100,995 107,512 338,196 115,885 17,675 25,271 306,947 8,411 358,149 9,991 7,451 4,786 1,092,598 152,220 78,565 304,333 104,141 135,678 3,245 13,028 14,647 193,799 671,865 272,762 363,130 83,061 1,235,547 1,396,956 20,676 1,139,306 110,059 347,879 117,568 17,675 25,297 311,375 8,411 364,123 10,411 7,822 4,786 1,104,910 152,220 80,265 300,982 109,187 45,769 46,431 60,801 61,233 31,620 32,527 186,493 188,743 54,484 .57,902 155,575 158,312 106,367 106,353 124,124 125,216 190.622 188,048 1,523,871 1,534,495 219,381 223,145 333,749 332,474 572,532 575,756 503,715 2,563 107,803 140,166 14,816 131,816 64,020 156,168 110,362 517,897 2,563 120,712 145,254 15,037 135,964 63,914 157,072 134,512 14,814 139,746 65,624 159,312 110,794 109,524 17,429,081 17,720,206 17,954,730 18,258,580l 18,600,895 20,244,839: 20.507,11- 20,931,173 21,361,753 1 Total Administrative County of London 1878. 350,960 13,709 Tooting Graveney Tower of London f Wandsworth. Wapping j _l - Aldgate J 1873. 1. 2,534,204 12,551,9652,585,241 12,629,809 12,691,664 12,995,231 13,065,982 3,122,369 3,232,540 ... ... 1872. i 1 1 21,292,559 23,240,070 23,573,096 24,053,542 24,594,293 19,963,285 20,272,171 20,59,971 20,888,389ig e The parishes of St. Olave and St. Thomas, Southwark, were united in 1896. f The Tower of London is not assessed. A payment to the Whitechapel District Board in lieu of rates is made on the basis of £4,000 88 16. HIateable Value from 1871 to 1897-continued. Parish. 1880. City of London ... ... Aidgate ... ... ... Battersea. ... ... Bermondsey ... ... Bethnal Green ... ... Bow ... ... Bromley ... ... ... Camberwell ... ... Charlton ... ... ... Charterhouse ... ... Chelsea ... ... ... Christchurch Southwark Christchurch Spitalfields Clapham ... ... ... Clerkenwell ... ... Deptford St. Nicholas Deptford St. Paul Eltham ... ... Fulham ... ... Furnival's Inn (part) Glasshouse Yard Gray's Inn ... Greenwich ... Hackney ... ... Hammersmith ... Hampstead ... Horselydown Islington... Kensington Kidbrook Lambeth ... Lee ... Lewisham Limehouse ... ... ... ... ... .. ... ... ... 126,504 173,109 138,868 196,262 140,727 204,065 ... ... 696,304 51,820 803,673 851,729 53,890 ... 489,531 82,838 73,591 88,641 77,837 89,179 77,935 11,872 511,635 90,500 78,755 ... ... 209,930 226,002 228,694 289,793 329,418 328,570 ... 27,359 297,957 46,357 368,709 47,598 190,136 3,801 12,855 15,203 46,406 377,582 206,834 3,801 12,855 15,203 47,537 384,326 48,030 238,549 3,801 12,780 15,203 220,298 797,987 224,801 231,397 237,611 819,981 378,117 837,994 401,083 850,363 355,718 417,396 77,643 439,341 77,798 468,284 77,081 ... ... ... ... ... 46,551 ... 149,899 3,245 12,651 14,647 ... 198,182 ... 698,529 296,110 374,461 83,168 ... ... ... ... ...... ... ... ... Norton Folgate ... ... Old Artillery Ground ... [Old Tower Without] ... Plumstead ... ... ... 82,003 Poplar ... ... ... ... 311,895 Putney ... ... ... ... 111,561 ... ... ... ... ... ... 60,348 32,846 193,841 ... ... . Andrew and St. George St. Andrew Westminster St. St. Clement Danes 940,008 12,332 545,770 90,708 78,899 90,708 77,790 232,985 236,181 331,830 333,166 52,473 239,574 336,236 52,725 408,666 48,215 292,427 3,801 398,924 48,291 268,169 3,801 12,746 15,203 422,815 492,317 76,755 1,448,434 1,488,719 1,522,667 1,555,431 12,746 15,203 1888. 147,414 226,489 148,619 224,485 148,832 224,158 986,989 1,003,377 1,016,869 57,783 58,619 60,223 7,949 589,364 104,5690 76, 41 246,336 350,617 54,820 429,313 47,518 336,674 3,872 13,068 16,067 7,949 613,723 10,270 625,309 103,786 75,848 103,112 76,157 250.285 350,365 54,820 433,110 47,539 343,572 3,872 256,566 356,237 53,727 440,601 47,770 360,354 3,872 13,068 13,219 16,067 16,067 242,413 256,687 261,341 267,538 861,280 917,033 927,615 937,748 439,888 481,909 490,853 503,131 516,676 560,886 575,965 595,809 78,350 75,291 75,491 76,188 1,57,855 1,607,470 1,622,892 1,634,502 1,769,563 23,839 1,806,599 1,846,647 1,876,043 448,383 11,163 as. ... ... .. 1887. 20,823 23,261 23,316 23,572 23,541 23,669 23,839 23,732 ... 1,174,903 1,285,913 1,308,870 1,334,788 1,368,519 1,393,258 1,464,040 1,485,650 1,495,120 ... 113,164 117,621 119,931 123,796 127,794 131,684 131,805 133,099 133,981 ... 358,229 376,087 394,422 411,019 425,226 437,911 450,744 463,904 471,048 ... 118,616 129,722 130,167 131,125 131,421 132,283 132,805 131,930 132,474 ... 18,011 18,800 18,800 18,800 19,025 19,025 19,608 19,608 19,608 ... 25,300 27,869 28,141 28.435 29,513 29,530 31,108 30,898 30,036 ... 315,356 335,494 337,703 338,845 339,446 343,806 363,547 366,670 366,670 ... 8,411 8,835 8,835 8,835 8,835 8,500 8,281 8,381 8,278 ... 369,462 398,575 404,974 411,384 418,169 421,914 452,645 449,226 ... 10,411 11,021 11,021 11,372 11,552 11,759 11,132 11,132 7,802 8,240 8,240 8,240 8,295 8,295 8,261 8,072 7,989 ... 4,777 5,183 5,183 4,790 4,865 4,825 4,424 4,142 ... ... ... 48,135 12,344 145,162 526,378 ... ... ... Saffron Hill 11,898 54,669 1,472,986 1,648,187 1,665,983 1,711,495 1,741,274 Paddington Penge ... Ratcliff ... Rolls ... Rotherhithe 56,051 465,353 ... 1,280,831 ... ... ... ... 914,523 55,003 11,336 ... ... ... 220623 423,851 ... ... 144,262 220,040 ... ... ... ... 143,201 213,212 890,930 ... ... ... 1884.f1885.af1886. 53,747 11,898 ... ... ... Lincoln's Inn ... Mile End New Town Mile End Old Town [Minories] ... NNewington o 1882.__f1883 ... 3,324,046 3,479,428 3,513,105 3,540,411 3,571,947 3,612,574 3,777,07813,784,659 3,847,767 ... 46,285 45,996 45,996 44,501 44,431 44,431 44,422 45,429 45,840 ... 391,701 485,752 509,701 539,071 566,339 593,166 631,579 646,861 661,236 ... 366,324 377,318 392,916 391,292 399,458 403,886 400,921 402,502 402,627 ... 324,005 358,154 364,636 368,047 374,710 381,397 399,207 401,223 401,859 ... ... 1881. 5,333 1,121,616 1,190,499 1,206,689 1,222,137 1,236,911 1,247,865 1,272,976 1,276,499 1,276,607 152,220 153,652 154,588 161,560 161,864 161,864 162,570 157,659 150,839 ... ... 109,932 112,618 115, 728 120,355 122,890 131,154 335,810 337,746 336,867 339,688 337,266 338,641 133,966 139,766 306,146 300,407 120,776 125,444 127,828 130,468 129,581 133,642 137,463 63,482 35,453 195,968 63,996 36,373 199,598 63,849 36,315 203,348 64,295 37,503 205,114 64,745 40,266 205,250 64,323 39,817 206,319 64,976 39,764 209,395 77,139 78,357 205,976 121,533 208,206 118,338 214,101 118,375 170,119 170,555 184,281 185,292 -116,867 63,233 35,453 193,432 58,287 63,165 65,010 68,356 68,356 72,797 ... ... 158,941 107,237 175,778 118,653 177,055 122,328 177,196 115,663 181,048 115,160 189,457 119,154 ... 126,114 142,807 143,011 144,866 147,696 156,455 St. George in the East... ... 191,739 199,522 200,037 199,448 203,631 204,315 St. Pancras ... ... St. Paul Coventgarden St. Peter Westminster... St. Saviour Southwark St. Sepulchre ... ... [St. Thomas Southwark] Savoy ... ,.. ... ... 1,336,890 1,472,070 1,481,270 Shadwell ... 54,124 55,637 56,147 56,856 57,558 58,095 ... ... ... ... ... 526,035 2,563 580,411 2,672 585,452 2,672 589,764 2,672 607,910 2,672 128,846 152,383 15,954 144,345 150,410 153,905 171,973 185,430 203,595 159,380 223,304 18,333 19,746 21,457 22,931 609,834 2,672 167,328 240,673 23,318 -- - --- - ---- 177,323 70,087 182,479 72,666 186,676 72,533 197,319 72,533 168,463 164,129 166,892 163,537 167,651 164,890 168,686 167,046 77,099 165,477 189,240 ... ... Shoreditch ... Staple Inn ... Stoke Newington Streatham ... Tooting Graveney London f Wandsworth Tower of ... ... ... ... ... ... ... .. , 1,489,999 1,499,788 1,508,159 1,508,575 1,570,275 1,563,461 ... 77,72 5 2,012 207,014 85,312 2,393 216,345 85,664 2,393 216,780 89,182 2,393 217,896 88,801 2,393 219,518 90,810 2,510 222,520 90,701 4,034 221,353 ... 34,363 40,958 42,243 42,647 43,553 43,661 42,325 42,870 43,707 ... 13,441 ... 12,282 13,205 17,205 13,865 17,205 14,697 17,205 14,701 17,246 15,371 17,246 14,962 17,563 14,962 17,538 14,947 20,538 48,759 49,087 651,412 2,587 173,741 262,198 23,960 642,380 2,587 179,002 277,550 24,386 642,133 2,587 184,003 291,082 24,313 218,004 61,683 234,154 57,162 229,475 57,209 ... ... ,. ... ... ... 146,582 164,681 ... ... ... ... ... ... ... ... ... 65,855 162,553 110,345 70,107 167,647 157,441 Total County of London ... Total Administrative County of London ... .. ... 51,111 91,857 91,507 3,707 3,707 222,318,222,951 5 Wapping ... Whitechapel Woolwich 173,701 181,409 176,325 182,072 178,851 182,727 21,882,699 24,149,813 24,622,499 25,112,436 25,586,055 26,019,889 26,939,641 27,256,341 27,468,306 25,206,745 2762924128135604 28652847 29158002 29632,463 30,716,719 31,041,000 31,316,073 a The value of Government property in 1885, excluded from the valuation list of that year, is not available; the value in 1884 has therefore been added to the valuation list of 1885. e The parishes of St. Olave and St. Thomas, Soutliwark, were urited in 1896. f' The Tower of London is not assesEed. A payment to the Whitechapel District Board in of rates is made on the basis of £4,000 lieu 89 16. Rateable Value from 1871 to 1897-continued. J 1889. Parish. City of London ... ... Aidgate ... ... Battersea.... Bermondsey Bethnal-green Bow ... Bromley ... .. ... ... ... .. ... ... ... ... 1890. J 1891. 1892. 1893. 1894. 1895. 1896. b 11897. b 3,879,613 3,899,141 4,084,230 4,115,655 4,159,784 4,193,217 4,217,886 4,481,860 4,484,252 37,434 38,471 38,594 39,343 39,330 39,235 53,121 c 53,121c 691,988 759,008 765,515 780,615 793,514 801,232 868,611 883,831 401,912 414,395 416,683 421,080 421,398 423,626 416,581 420,611 406,277 425,504 426,000 425,743 428,711 433,724 450,625 453,520 149,209 151,024 151,763 151,538 151,783 152,017 160,422 161,119 221,960 222,654 223,721 227,560 228,211 229,236 243,611 245,391 1,033,088 1,034,749 1,037,008 1,040,778 1,048,250 1,063,389 1,143,248 1,158,315 62,064 64,903 65,380 66,269 68,270 70,496 72,577 74,104 11,779 12,793 12,413 12,271 12,271 12,186 11,729 12,454 647,584 689,542 705,870 712,624 734,942 740,615 779,696 787,649 ... 46,078 675,904 ... ... ... ... ... 401,192 Christchurch Southwark Christchurch Spitalfields ... ... 104,737 79,378 104,546 79,202 119,823 88,640 120,367 89,858 119,730 88,724 Clapham ... ... ... Clerkenwell ... ... Deptford St. Nicholas ... Deptford St. Paul ... Eltham ... ... ... Fullham ... ... ... Furnival's Inn (part) ... Glasshouse Yard ... Gray's Inn ... ... Greenwich ... ... Hackney... ... ... ... ... ... ... ... 260,334 358,826 265,887 361,318 52,326 51,697 460,010 270,565 363,457 55,851 481,155 276,326 363,559 55,442 485,363 51,045 278,021 367,007 55,464 452,086 471,168 Hammersmith..... Hiampstead ... ... ... orselydown Islington Kensington ... ... ... Kidbrook... Lambeth ... 76,946 79,864 78,775 80,560 80,560 ... 1,643,722 1,655,645 1,658,655 1,666,513 1,688,177 1,704,654 1,720,114 1,770,738 1,787,496 1,902,163 1,913,523 1,998,346 2,018,780 2,034,875 2,049,278 2,062,929 2,071,225 2,095,111 ... ... ... ... ... ... ... ... ... ... Chariton ... Charterhouse Chelsea ... 403,628 149,113 224,196 1,028,977 ... 61,403 ... 11,779 ... 629,804 ... ... Camberwell . ... ... ... ... ... 508,308 620,573 510,681 639,144 77,505 538,346 669,765 80,074 543,878 691,962 80,334 545,818 710,379 79,946 146,722 145,848 151,759 153,224 ... 170,072 306,750 160,626 67,490 38,398 202,708 85,318 228,324 136,280 194,335 175,800 307,595 164,108 66,072 42,722 204,867 86,762 228,039 143,539 198~,189 182,143 323,302 165,914 65,401 43,050 211,884 86,754 230,530 144,596 204,161 185,386 327,106 163,685 65,829 43,542 211,211 88,216 233,836 144,816 208,485 190,750 326,619 172,186 65,740 44,162 210,858 90,810 234,084 153,260 212,879 335,451 180,523 70,352 49,470 216,469 93,532 248,399 161,909 224,956 .. 188,638 181,373 189,5K76 189,829 192,783 194,107 196,076 ... ... ... ... ... ... ... Wapping .. Wtelch.ae. 191,881 91,813 18,746 3,707 ,,. 220,941 .. 45,776 *. 14,947 91,402 17,982 3,707 212,461 47,224 15,215 20,538 20,488 644,246 48,333 644,844 94,717 16,231 3,833 220,775 46,463 16,271 22,876 46,704 678,807 96,282 1,92 3,833 221,674 46,902 16,271 22,876 47,873 678,955 221,119 48,685 16,241 22,326 49,274 681,748 223,087 48,922 16,714 23,867 49,748 681,449 2,587 2,587 2,754 2,754 2,754 304,099 2,3 1986 311,609 2649 324,648 1159 697 332,364 1280 2,71 339,360 1416 845 234.473 ,,, 241,813 56,694 182,04 53,670 271.562 52,640 276,932 52,886 2,455 2,431 248,93 .0 0.Streatham ,,. .. 151,700 203,953 335,784 184,505 70,964 50,190 216,646 94,099 250,865 163,798 228,141 196r,962z 24,47 26,049 26,37 27,71 2457 2,34 3,67 3,62 3,3 1,562,317 1,557,725 1,590,253 1,588,249 1,592,227 1,599,564 1,599,723 1,648,134 1,644,780 ... ... .. , ,,, Londonf Wandsworth 1,51,820 200,127 148,799 152,142 297,876 154,503 66,095 39,851 193,344 81,712 220,350 126,911 175,340 .06 Tower of 321,783 151,456 St. Saviour Southwark St. Sepulchre ... ,,, [St. Thomas Southwark] Savoy . ... ... Shadwell ... ., .48,653 Shoreditch ... ... ... ... 322,819 991,546 1,054,504 1,060,594 551,856 586,417 590,600 740,537 786,908 805,443 146,445 291,716 148,240 66,143 39,714 194,731 80,359 219,062 123,525 174,076 ... . ... Westminster... ey .. 303,282 984,538 548,459 726,124 151,720 ... St. Pancras TotigGrvee... .. St. Paul Covent-garden... Wolwch. e ... st SoeNwntn1667 296,377 C ... Staple Inn 124,795 94,794 301,303 402,995 59,118 527,539 53,793 590,302 2,717 13,860 16,257 23,748 23,697 23,260 23,103 22,636 22,322 22,229 22,102 22,196 1,494,984 1,494,807 1,530,054 1,543,392 1,554,123 1,568,813 1,575,325 1,671,172 1,685,312 ... 134,505 135,139 134,593 134,902 134,847 134,628 133,878 134,826 136,001 ... 474,327 477,862 487,355 493,629 500,342 507,246 515,374 539,527 548,615 ... 131,825 130,557 129,542 129,755 130,263 130,399 130,418 130,842 130,885 ... 21,149 21,149 20,904 20,861 20,707 20,658 20,531 18,863 18,863 ... 29,610 28,917 29,548 30,093 30,008 30,945 31,484 34,916 36,676 ... 367,763 369,040 376,103 377,672 376,589 376,205 377,551 399,458 401,677 ... 8,145 7,895 7,620 7,975 8,134 8,627 8,557 d d ... 447,528 449,413 462,297 468,649 474,805 475,638 479,941 491,901 495,554 ... 10,878 10,638 11,258 12,010 12,681 13,086 13,086 12,863 13,014 ... 7,989 8,004 8,131 8,279 8,123 8,080 8,090 8,613 8,483 . 4,142 4,142 4,167 4,185 4,248 4,248 4,259 c ... 1,274,807 1,276,577 1,322,982 1,323,142 1,328,560 1,332,500 1,336,912 1,332,028 1,330,619 Plumstead ... ... Poplar ... ... ... Putney ... ... ... Ratdiif ... ... ... Rolls ... ... ... Rotherhithe ... ... Saffron Hill .. ... ... St. Andrew and St. George St. Anne Westminster St. Clement Danes ... St.George in the East.. St. Peter 4,109 13,799 16,146 293,539 975,448 51,724 124,458 93,431 295,976 393,910 59,094 524,136 53,539 560,965 2,717 13,810 16,257 ... ... ... 4,109 13,692 16,146 290,162 967,674 48,808 121,771 91,069 287,180 379,250 58,458 501,384 52,013 511,738 4,109 13,706 16,146 ... ... Penge 4,109 13,692 16,146 289,716 962,592 ... Newington ... ... Norton Folgate ... ... Old Artillery Ground ... [Old Tower Without] .. , ... 3,872 13,926 16,067 284,506 951,393 ... .0. .. ... Paddington 3,872 13,670 16,067 277,484 945,278 ... ... ... 385,407 50,856 426,551 ... Lee ... ... ... Lewisham ... ... Limehouse ... ... Lincoln's Inn ... ... Mile End New Town ... Mile End Old Town ... [Minories] 491,279 48,450 ... 373,227 ... ... 450,642 121,622 89,996 282,309 373,891 58,327 495,732 51,913 484,851 4,109 13,764 16,146 98,889 1,16 99,164 21,8 98,327 1,3 109,574 7,1 109,869 7,2 223,205 51,796 16,714 22,680 49,694 684,963 227,140 55,505 e 24,532 49,467 691,429 227,294 59,211 e 24,532 50,165 693,732 2,754 2,754 2,494 2,494 349,608 1422 2,34267 367,777 1483 407,930 2861 3362443 2506.0 423,659*0TotnGrv 280,978 290,729 301,313 53,311 53,311 53,159 2 0,2 2 0 8 21 0 8,731 321,797 331,874 3,833 3,833 3,833 3,967 3,967 ,,-------... ... ...... ... ... . ... 52,784 53,052 2,458d271,327 Total County of London 27,708,540 27,877,874 28,920,382 29,148,82829,419,07629,709,53030,003,94431,342,24031,629,938 Total Administrative Couty 31,588,153 31,777,015 33,0045612 33,264,48333,578,86033,902,74734,221,83035,824,10036,114,190 of London b The ..,, figures ... in this column are, subject to appeals. c The parishes of Old Tower Without and St. Katherine were united with Aidgate in 1895. d The parish of the Minories was united with Whitechapel in 1895. e The parishes of St. Olave and St. Thomas, Southwark, were united in 1896. f The Tower of London is not assessed. Whitechapel District Board in A payment to the lieu of rates is made on the basis of £4,000. This book is a preservation facsimile produced for the University of Illinois, Urbana-Champaign. It is made in compliance with copyright law and produced on acid-free archival 60# book weight paper which meets the requirements of ANSI/NISO Z39.48-1992 (permanence of paper). Preservation facsimile printing and binding by Northern Micrographics Brookhaven Bindery La Crosse, Wisconsin 2010