EDITED BY W. A. S. HEWINS, M.A.

THE HISTORY OF LOCAL RATES

IN ENGLAND

THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE

9 JOHN STREET, ADELPHI, LONDON, W.C.

The special aim of THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE is the study and investigation of Economic and Political Institutions as they exist, or have existed, in the United Kingdom and in foreign countries. The School provides training in methods of investigation, and affords facilities for original work in Economics and Political Science. Many of the Lectures and Classes are designed to promote a wider knowledge of modern commercial conditions, and to meet the needs of those engaged in the Civil Service, municipal employment, journalism, teaching, and public work.

PUBLIC LECTURES AND CLASSES are held on Economics,
Statistics, Commercial History and Geography, Commercial and
Industrial Law, Banking and Currency, Finance and Taxation,
and Political Science.

SPECIAL CLASSES, arranged as a Three Years' Course of Study,
are held twice a week in each subject. Students also carry on
their studies under the DIRECT PERSONAL SUPERVISION of the
Lecturer.

THE LECTURES are usually given between 6 and 9 P.M. THE
CLASSES are held both in the evening, between 6 and 9 P.M.,
and during the daytime.

THE ADVANTAGES OF THE SCHOOL ARE OPEN TO
MEN AND WOMEN.

THE SCHOOL YEAR commences in October. There are THREE
TERMS, each about ten weeks in duration, viz., (1) October to
December; (2) January to March; (3) April to July. STUDENTS
MAY JOIN THE SCHOOL AT ANY TIME.

THE FEES FOR FULL STUDENTS ARE £3 A YEAR, OR
I A TERM. Students may also be admitted to one or more
Courses of Lectures and the classes in connection with them, on
the payment of fees varying with the length of the course.
SCHOLARSHIPS are awarded to students of ability to enable
them to pursue their studies at the School, and a RESEARCH
STUDENTSHIP of 100 a year for two years will be awarded
in July 1896.

STUDIES IN ECONOMICS AND POLITICAL SCIENCE are in course of publication under the editorship of the Director of the School.

All communications should be addressed to the Director, W. A. S. HEWINS, M.A., The London School of Economics and Political Science, 9 John Street, Adelphi, London, W.C.

THE

HISTORY OF LOCAL RATES

IN ENGLAND

FIVE LECTURES

BY

EDWIN CANNAN

LONGMANS, GREEN, AND CO.

LONDON, NEW YORK, AND BOMBAY

1896-

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BY THE SAME AUTHOR

A HISTORY OF THE THEORIES OF PRODUCTION
AND DISTRIBUTION IN ENGLISH POLITICAL
ECONOMY FROM 1776 TO 1848.

RIVINGTON, PERCIVAL AND CO. 1893.

ELEMENTARY POLITICAL ECONOMY.

Fourth Thousand.

OXFORD UNIVERSITY PRESS. 1888.

Printed by BALLANTYNE, HANSON & Co.

At the Ballantyne Press

PREFACE

THE lectures which are here published in a somewhat amplified form were given for the London School of Economics and Political Science in November and December 1895.

The fact that the words "Five Lectures" appear on the title-page will, I hope, protect me from attack on the ground that I have not dealt with the whole subject. To do so in five lectures would be obviously impossible. It was necessary to select a part; and, as is explained in the text, I have selected the part which interests the urban occupier who thinks his landlord ought to pay the rates, the urban landlord who fails to agree with him, and the rural landlord and farmer who are united in believing it unfair that certain kinds of property not possessed by them should escape being rated.

The authorities employed are sufficiently indicated in the text and notes. I have to thank Mr. Hewins and Professor Cunningham for directing my attention to several which have been of much use.

OXFORD, January 1896.