London Labour and the London Poor, Vol. 2

by Henry Mayhew

Local taxes are of two classes:—

I. Rates raised upon property in defined districts, as parishes, jurisdictions, counties, &c.

II. Tolls, dues, and fees charged for particular services on particular occasions, as turnpike tolls, harbour dues, &c., &c.

The rates or sums raised upon the property lying within a certain circumscribed locality, admit of being subdivided into two orders—

1. The rates of independent districts, or those which, being required for a particular district (as the parish or some equivalent territorial limit), are not only levied within the bounds of that district, but expended for the purposes of it alone; as is the case with the poor rate.

2. The rates of aggregate districts, or those which, though required to be expended for the purposes of a given district (such as the county), are raised in detail in the several inferior districts (such as the various parishes) which compose the larger one, and which contribute the sums thus levied to one common fund; such is the case with the county rate.

But the rates of independent districts may be further distinguished into two orders, viz.—

i. Those which are levied on the same classes of persons, the same kinds of property, and the same principles of valuation as the poor rate; such are the highway rate, the lighting and watching, and the militia rate among the independent rates; and the police, borough, and county rates among the aggregate rates.

ii. Those which are not levied on the same basis as the poor rate. The church and sewers rates are familiar instances of this peculiarity.