Page:Local taxation and poor law administration in great cities.djvu/10

6 sufficient to maintain and educate their families. Upon this class of small tradesmen the pressure of the poor rate must indeed be very oppressive.

I repeat, therefore, that in the large towns, and I have no doubt the same is the case in other places, the poorer class contributes to the poor rate a larger proportion of its income than the richer, and the poorer in each class contribute a larger proportion of their income than the richer. No one, I presume, will for a moment contend that such a state of things is just or defensible.

It may appear strange that such an argument should be brought forward by the representative of a mercantile community, but the merchants of this country are neither so foolish nor so short-sighted as to believe that any system can be good for them which transfers to the shoulders of their labourers the burdens which ought justly to fall upon their own.

It may, perhaps, be contended by some that the owner and not the occupier really pays these rates. Not the whole we may be sure. No one will dispute that any addition to the rates must be paid in the first instance by the occupier. When it has become permanent, it is perhaps gradually, but only partially, transferred to the occupier. But I do not think that any practical man will deny that a man pays more for his house, rates and rent together, in a place where the rates are high than he does in a town where the rates are low. By increasing the area of taxation we should only meet part of the injustice; we should only tax residential expenditure and should still leave a large amount of the wealth exempt. And even to catch the residential expenditure, we must so increase the area as to make the parishes too large and cumbrous to manage. Indeed the areas of many existing parishes are far too large already. How can you expect a merchant, banker, tradesman, or professional man, who has his own business to attend to, to give that minute constant and daily attention to the subject which is necessary, if he would attempt to deal successfully with the large masses of pauperism