24 The expenditure on sanitary purposes by the Boards of Poor Law Guardians for 1867y 1868, and 1869, gives an annual average expenditure under these Boards, for sanitary-purposes, of £7,446 per annum.
18.
The plan of consolidated collection of rates, recommended by the Select Committee of the House of Commons in 1870, is completely carried out in the city of Dublin.
19.
The division of rates between owner and occupier, recommended by the same Committee, had already been carried out under the Irish Poor Law since 1838, and was extended to county cess by the Irish Land Act of 1870, but has not yet been extended to town taxation.
20.
The Irish legislation, as to this division of taxation, does not embody the Com¬ mittee's recommendation of prohibition of contracts against it, nor their suggested provision for the equitable application of the division to existing contracts.
21.
From the difference in principle, difference in administration, difference in point of revision, and difference in deduction of local rates between the valuations used for local rating in Ireland and in England and Wales, it is impossible to do more than arrive at a rough approximation to the relative burdens in Ireland and in England and Wales, as compared with the true annual value of the real property upon which, in both countries, it is mainly imposed.
22.
Bearing in mind how rough any comparison must be, founded on valuation^ with the difference above indicated, the estimated receipts by local authorities in Ireland in 1869 amounts to 4s.
2d.
on the Irish valuation of lands and buildings; the corre¬ sponding receipts in England and Wales in 1868 amounts to 4s.
Id.
in the £l on the English valuation.
In consequence of the difference of proportion of other receipts and other taxes, the rates on houses and lands in Ireland in 1869 may be estimated at 3s.
6d.
in the £l on the Irish valuation, and the rates on houses and lands in England and Wales in 1868 may be estimated at 3s.
Ad.
in the £l on the English valuation.
23.
The receipts of local authorities in 1869 in Ireland, amounted to 9s.
lid.
per head of population; and in England and Wales in 1868 to £l Is.
5d.
per head of population.
If 2s.
2§d per head of population be added to the Irish proportion of receipts for the extent to which the Irish contribution for Police, from the local taxes,, is less than it would be if the contribution was in the same proportion between local and general taxes as in England and Wales, it appears that to provide for the same wants of the population 12s.
l\d.
per head is spent in Ireland and £1 Is.
5d.
per head in England and Wales.
W.
NEILSON HANCOCK.
