New-York tribune., 1907-12-23
CHANGES In LONDON.
Emptying of Residential Sections
Rising Rates.
London, December IL.


a heavy increase of local taxation The oc-
cupier has been the working unit of taxation
since the days of Elizabeth, and when he can.
not be found the vacant house Is exempt from,
levies. The house owner is not called upon to
pay the rates unless he is an occupier, and con-
sequently the tenantless empty houses do nor
contribute to the borough and county expenses
The burdens shifted from the empty houses
to the occupiers OF other houses, who make IN
the deficit when they pay their rates. TWENTY
years ago. when the London County Council
was organized, there was fixed determination
on the part of the Progressives to ease the
burdens of ratepayers by providing for the COL
lection Of fair share of taxes from the owners
OF vacant houses. A division OF rates between
owner and occupier was also contemplated to-
gether with equitable rating upon vacant
land. the taxation of site and ground values
and contributions to improvement schemes on
the betterment principle. Not one of these
relief measures has been carried into operation
The occupiers have to ear the increased burden
of local government without assistance from
house owners, ground landlords and proprietors
Of vacant land, which may have risen IN value
IN consequence Of the growth OF the metropolis
the Improvement OF outlying districts. AS
"empties" have multiplied their town tax bills
have run up.
metropolis. which cannot be deferred many
years, the number of empty houses is steadily
increasing in the best residential districts. This
is the direct result of oppressive local taxation.
AS the rates have advanced houses have been
emptied of tenants. Occupiers have gone into
fats, where their rents and living expenses are
more moderate than in houses and not sup
plemented with taxes and repairs. Many own
ers of country seats have given up their town
houses for the sake Of retrenching expenses. and
instead of spending full season in London
stay at hotels for two or three weeks in June
or July. Even when motor car is added at
an annual cost OF 800 for maintenance and re-
pairs, so as to facilitate journeys to and from
London there Will be a material saving Of ex-
penses when the London house is abandoned by
a family of moderate means without resources
Tor keeping up two residences with semblancs
of srnartness- Families with still narrower in
comes who have been accustomed 70 live IN
London are driven into the suburbs into
villages within easy distance by train because
the rentals taxes and repairs have become
manageable. Changes Of this s u are con-
stantIy in progress from decade 10 decade. but
under the pressure OF high taxation and IN
creased cost of living the emptying OF houses Is
more rapid and widespread than ever before.
House agents may not agree upon the causes.
but they have only one result 10 repOrt-an un-
precedented number OF vacant houses in resi-
Dental districts which were once highly favored
by weII-to-do residents. FROM January to De-
cember there is larger supply than demand
and hundreds of houses are tenantless in the
most fashionable quarters. The poor may BE-
underhoused in the East End and IN South
London, but the wealthier classes over
housed. and the "empties'' put up the rates
wherever there are occupiers-
When there is glut of houses and a scarcity
of occupants there is decline of rental valua-
tIons. The periodical reassessments in bor-
oughs and constant appeals against assessments
for house duty by the internal revenue au-
thorities contain adequate proofs OF the shrink
ages which in progress in the best resi-
Dental districts The aggregate results are
concealed by building operations on a large
scale. by which areas like the Westmlnster
sluIns are cleared for high fats and improved
residences ana the number of hotels and Office
buildings of a superior class is increased With
new properties constantly coming within ths
range of assessment for taxation the shrinkage
in valuations OF old properties is less conspic-
uous. Yet it Is already abnormal and is creat-
ing strong prejudice against permanent invest
1nents in real estate. This IS 8 new tendency.
London houses in favorable residential districts
have been regarded for decades as safe and
profitable investments because the law was en-
tirely on the side Of the owners. The ordinary
form of lease runs for twenty-one years. ana
the tenant is responsible for taxes and repairs
and at the end OF the term is under obligation
to put the house in order for the next occu-
pant Improvements are made at the tenants
expense and there are no allowances for them
when his lease expires, and he is required 20
satisfy the requirements of his successor The
owner has his rent to account for when he pays
duft tg
with the tenant; but the entire burden of local
taxation improvements and repairs is shifted
to the tenant. These conditions have been high
" favorable in the past for house owning. be-
cause the occupant was the taxpayer, repairer
and renovator and the landlord was not eX-
posed to risks SO long as he had responsio's
tenant. The conditions changed wnen' at
the expiration of tenancy, the house remains
empty. has to be let at reduced rental o1
has 10 be rebuilt and completely modernizeu
The owners of old properties have diseoVereD
that while the law and usage are on thelr su'
their interests are not protected against genera
causes of depreciation Their houses are not 40
marketable as formerly and they are fortuha
If they have new tenants at reduced rsh'' "
place of "empties"
The prospect OF both owners and occuPan"
in the West End of the metropolis Is oarhsins
instead Of clearing The rates are s1eaoiS i
ing and there are no signs of retrenchineh' %
local expendtures There have been recehuN
two taxpayers reactions in the borough anu
London County Council elections; and' "n
some costly undertakings have been 'e''e
there IS no abatement OF taxation Modefa'e
have posed as economists. but when the i'
bills come in the occupants find thar then Jus
dens are as heavy as ever. They cannot antiei
pate any change In the system OF 'aAa