The Sun.
London, England, 1870-03-16 00:00:00

LOCAL TAXATION.

T
The Select Committee on Local TaxatiOn met for the
first time this morning (the Right Hon. Mr. Goschen in
the chair) for the purpose of taking evidence.
The first witness called was Mr. Fry, a gentleman con;
fleeted with the Poor Law Board, who was employed by
Sir Cornewall Lewis when Home Secretary to investigate
the question of the local taxes, and draw up a report.
That report was presented in 1846. He divided the tax-
ation into three large classes, but those rates levied
in independent districts framed on the basis of the poor
rates ; secondly, independent districts in which the rates
were not based on the poor rates ; and, thirdly, rates
termed aggregate rates, which applied to counties as well
as parishes. The witness enumerated the different rates
in each of the classes. Since 1845 the sewers rate and the
coal drainage rate, which was a modification of the old
sewage rate, was imposed. That was in 1861. Then there
was the general district rate, levied by local boards under
the Health of Towns Act. That rate has been
levied under three successive Acts, but they are
now all under the Local Government Act
of 1858, which modified previous Acts. The payments
under that Act are for highway boards, burial boards,
baths and washhouses, and also a rate for museums, and
for repaving sewers, which is quite different from the ordi-
nary sewers rate, also the animals contagious diseases rate.
The basis on which the sewers' rate should be levied is in
accordance to law entirely different to the basis of the
noor-rate. The rate is assessed by commissioners, and
the law is that the assessment should be made on the
owners of property in proportion to the amount of drainage
done or suffered, and the commissioners are to assess
bite owners according to their own judgment,
bet practically that course is not pursued. The
teneral district rate is assessed on the same kind of
property and the same kind of persons as are subject to
poor rates. Rouses pay the full amount, but land and
market gardens do not. The highway rate is paid out of
the poor rate. The Burial Board rate is paid out of the
poor-rate. The public libraries and museums rate is paid
out of the borough fund or the Improvement Commis-
sioners' rate ; but in some cases it is paid out of a special
rate. Agricultural land in the borough pays only one-thirX
The next is the rate of the sewer authorities, which
are to be separated from the drainage authorities. In
towns the sewers authorities are the corporations. The
object of making separate rates is to provide for the diffe-
rence of the scales of payment. As regards the basis of
valuation they follow the poor rate, but the payment is
according to different scales. The animals' contagious
diseases rate is paid by different local authorities, and
there is a distinction between the sum paid as rates
and as compensation. There are also a number of other
rates levied under local Acts. The general Acts are
applicable to all the country, but they are not
generally applied. There are various other local rates
such as the salaries and allowances to gaolers, the cost of
prosecution for felonies, the making out of the jury lists.
the cost of the registration of births and deaths,
tho maintenance of lunatics suspected of crime,
the expenss of public vaccination, the expense of the
census every ten years, the fees and allowances to
justicss, clerks, and parish clerks, the salaries of constables
the expense of returning officers for cities and boroughs in
parliamentary elections, the expense of repairing
boundary stones and keeping up boundaries, and the ex-
pense of fencing and draining public land under the Com-
mons Enclosure Act, for the recreation of the public.
The only rates required by law to be assessed on the
owner is the sewer and the special drainage rates. It
would be the leaseholder who should pay it, and not the
freeholder. It might be the freeholder if he let the property.
Originally there can be no doubt that the sewer rate was
payable by the owner, as well in respeo& to his occupancy,

Mr. Longworth, a colliery proprietor, mbar Bolton,
was on Monday convicted of various offences against th.
Mines' Regulation Act. For not providing a second shaft
to the colliery he was fined £lO, for imperfect ventilatiod'
£5, and £1 for not placing at the pit brow a notice board
of the number of men who were to ride at one time. As
foreman employed in the collieu. was also mulcted in a
fine of 4 for wor4.4is wit wasrkva a etY Inv.

The following are the only addresses of E. MOSES and SON

LONDON:

CORNER OF MINORIES AND ALDGATE.

NEW OXFORD-STREET, CORNER OF HART-STREET.

CORNER OF TOTTENHAM-COURT-ROAD AND EUSTON

ROAD.

Country Branch:

BRADFORD, YORKSHIRE.

NOTHING IMPOSSIBLE.

Sold in bottles, 30. each; also 55., 7s. 63., and 15s. each, inelud•
Ing brush.

Red Bull'Wharf, Angel-passage, 93, Upper Thames-street, Lon•
don, E.C.

THEATRE ROYAL, DRURY-LANE
Sole Lessee and Manager, Mr. F. E. Chatterton.
THIS EVENING, at 7, PHOBUS FIR: the Vokes Family.

After which, at 7.45, PEEP 0' DAY: Messrs J. B. Howard,
Lewis Nanton, Barrett, J. Neville, F. Charles, C. Moore,
M•lntyre, W. F. Vokes, and F. Vokes; Mesdames Edith Stuart.
Barrett, Michells, Amy Roselle, Hastings, Harper, 'and Rosina
Vokes.

THEATRE ROYAL, .H A YMARKE'r
Sole Lessee, Mr. Buckstone.
THIS EVENING, at 7, POPPING THE QUESTION.
After which, at 20 minutes to 8, OUR AMERICAN COUSIN;
Characters by Mr Sothern, Mr Buckstnne, Mr Chippendale, Mr
Braid, Mr Rogers; Mrs Chippendale, Miss F. Wright, Miss F.
Owynne, Miss C. Hill, &c.
Concluding with DE kr AS A POST: Mr Compton and Mrs
E. Fitzwilliam.
Box-office open daily fron Ten till Five.

THEATRE ROYAL, ADELPHI
Sole Proprietor and Manager, Mr. B. WEBSTER
THIS EVENING. at Seven o'clock, BLOW FOR BLOW:
Mr Henry J. Byron ; Messrs J. D. Beveridge, Arthur Stirling,
Stuart, C. 11. Stephenson; Miss Furtado, Miss Lac's, 2liss
Eliza Johnstone, and Miss M. Harris.'

To be followed by, at Nine, NOT SUCH A FOOL AS
HE LOOKS: Mr. H. J. Byron; Mersrs J. D. Beveridge, C. IL
Stephenson, J. G. Taylor, Miss Lavis Mrs Leigh Murray,
and Miss M. Hauls.

Box-olnee open daily, from 10 till 5. No fees for bookings
Places can be secured a fortnight in advance.

11 OYA L PRINCESS'S THEATRE,
Lessee and Manager—Mr. Benjamin Wet.ster.
THIS EVES:NG, at 7, YOUR LIFE'S IN DANGER
After which, PAUL LAFARGE: Messrs. J. Rouse, W. Rig
nold, Geo. Belmore, Vollaire ; Mesdames R. Leelereq and Le-
thiere.
With A DARK NIGHT'S WORK; Messrs W. Rignold, G.
Delmer°, H. Crel in ; Misses It. Leclercq, Barnett, &c.

LYCEUM THEATRE (under - the management
of Messrs Mansell (elegantly redee.orated by 31,:eintosh).
THIS EVENING, at 7.30, TWENTY MINU rES WITH A
TIGER: Messrs G. F. Neville, Odell, and Wilmott; Mesdames
Bignold and Morgan.
Aft r whieh4 by nerve: Messrs M. 'Marius. G.
'Vincent,- Odell, Lapiefre, A ynsley Cook, and M. Ilervd: Mes-
dames Dolaro, Fitzlnman, liomanelli, Nellie Nesbit, and Miss
Emily Muir

0 YAL STRAND THEATRE,
J , Sole T.essee and Manazercss. Mrs Swo.nborough.
THIS EVENING, at 7, THE Hart. AT LAW: Mears. J,
S. Clarke, D. James, Crouch; Mesdames Burton and Claire.
Followed by THE TOOD LES: Mr Clarke.
After which, INC); Messrs Thorne, James, Fenton, Turner ;
Mesdames Sheridan, Newton, Maitland, &c.

THE LATE EDITION of "THE SUN "at
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supplied, as soon as published, Every Evening, by VI,
AL oa A DFR (late Brooks), Newspaper Agent, IN o. 4, Old
Cavendish streets Oxford-street=

HE LATE EDITION of " TIIE SUN" at
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W. 2341'H'S Camden Stores," 78, Park-street, Camden

town.

TILE THEATRES, &c.

DRURY-LANE—M Seven, Phobna's Fix. At Eight, Peep o' Day
ADIMPHI.—At Seven, Blow for Blow. At Nine, Not Such a Fool
as He Looks

HAYMARKEI—At Seven, Popping the Question. At 7.40, Our
American Cousin. And Deaf as a Post.,
Lrefrukt—At 7.30, Twenty Minutes with a Tiger At S.ls,Chilperic
OLYMPIC—At Seven, Little Eiply. The Princess
PRINCESS'S—At Sown, Your Life's in Danger. Paul Lafarge. A
Dark Night's Work

GATETY—At Seven. Tho Happy Village. At 7.45, T'ue Pirst Night.
At Nine, 'Uncle Dick's Darling
QczEN's—AtSeven, Quick March. At 8.15, 'Twlxt Axe and Crown
STRAND—At Seven, The Heir at Law. The Toodlee. In°
ST JAMES'S—At -Seven, She Stoops to Conquer. At 9 15, La Belle
Sauvage. An Unhappy Pair
PRINCE OF WALES'S--At Eight, School. Dearest Mamma. Quite
by Accident

GLOBS—At Seven, Whitebait at Greenwich. At Ei,ght, Phi:omel
The Goose with the Golden Eggs

WOODIN'S CARI'ET-BAG AND SKETCH BOW:, Etryptivi Trail. Picca-
dilly, every Evening (except Saturday; at 3; Saturday Mot n-
ings at 3. Admission, is, 2s, 3s.
CHRISTY, MINSTRELS. St. Tam3s's Hail, Ev_!ry Nigh', at 8; Wed-
nesdays and Saturdays, at 3 and 8 all the year round.
MADAME TUSSAUD'S EXHIBITION, Baker-street, from II a.m. till '.:10
p.m., and from 7 tilt I) r.m. Admission, Is.; extra rooms, 6d.
ZOOLoctics.L GARDENS, Regent's-paik, Open daily (except Sundays).
Admission,, is.; on Mondays, 61. Children ander twelTe, 6d,

THE APPAREL OFT PROCLAIMS THE
1. MAN."

BESTMATEBIALS, BEST STYLES, BEST
WORKMANSHIP, and LOWEST PRICES, at
E. MOSES and SON'S.

Every description of Clothing ready-made or made
to measure, for all ages, all occasions, and all classes,
at E. MOSES and SON'S.

For the conienienco of Ladies accompanying
their Sons there is a separate department for Boys'
Clothing, and it is furnished with a splendid assort-
ment of Snits, Ovt rcoats; and Clothing for all occa-
sions, including all the favourite designs and the
most fashionable materials.

Orders by Post are attended to with care and
punctuality, and the easy and accurate system of
self-measure introduced by E. 310:-E i and SON
enables them to guarantee a faultless lit.

Any article not worn or injured will be exchanged,
or, if desired, the money will be returned.

All Goods are marked in Plain Figures, from
which'no abatement can be made.

The Stock of Hosiery and Drapery, Hats and
Caps, and Bootaand Shoes, is unequalled for mag-
nitude, variety, and cheapness.

A very large assortment of BLANKETS, from
ss. 4d. the pair.

Complete Outfits for all climates, with every re•
quisite for the voyage.

List of Prices, with Rules for self-measure, Pat-
terns, and Fashion-sheet, gratis and post-free,

E. MOSES and SON, Ready made and Bespoke
Tailors, Habitmakers, Wool lendrapers, Hatters,
Hosiers, Boot and Shoe Manufacturers, and General
Outfitters for all classes.

E. MOSES and SON'S Est blishmeats are closed
every Friday evening at sunset, when business is
resumed until eleven o'clock.

JotIN G °SNELL and CO.'S CHERRY
TOOTH PASTE is greatly superior to any tooth powder;
gives the teeth a pearl whiteness, protects the enamel from decay,
and imparts a pleasant fragrance to the breath. Price Is. 6d.—
lied Bull Wharf, 93, Upper Thames-street, London.

A GUA AMARELLA restores the Haman Hair
to its pristine hue; no matter at what age. • _ _

J NO. GOgNELL and.CO. have at length, with the aid of one of
the most eminent Chemists, succeeded in perfecting this wonder-
ful liquid. .It is now offered to the public in a more concentrated
form, and at a lower price.