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total of the gross value or rateable value of any parish is too high or too low.
By the intervention of the Surveyor of Taxes, and by the other provisions enumerated above, a higher assessment, and a more uniform assessment, is obtained in the metropolis than is customary in the country.
The method by which approximate equality is obtained in districts in the country for purposes of county rate is not nearly so efficient, and is of the following somewhat clumsy kind :-
The Justices levy the county rate by precept, which, in most cases, is addressed to the Boards of Guardians, who then raise the funds required in like manner as the contributions ordered for the relief of the poor. With the view of preventing inequality in the basis of assessment of the contribu- tions, which include the sums required for county rate purposes, the Justices by settling a county rate basis endeavour to establish, as between parish and parish in different unions, such results as will secure a rough equality between the burdens laid upon the various parishes.
January 1886.
A. J. B.
PRINTED AT THE FOREIGN OFFICE BY T. HARRISON,—27/1/86.
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