xxxii Dublin (Equalisation of Rates) Act, 1901, These annexation Bills were strongly opposed by the Districts affected before Committees of both Houses of Parliament with the result that the Bill of 1899 was not carried through'all its stages, and the Bill of 1900 was modified to the extent of omitting from its provisions the two first-named Urban Districts.
While reporting in favour of the passing of the Bill in this shape, however, the Joint Committee of the Honses of Lords and Commons, to whom it was referred, expressed themselves in their report as follows:—
" Further the Committee unanimously desire to call atten¬ tion to the heavy burdens falling upon the City of Dublin ratepayers for objects to which the two townships of Rath¬ mines and Pembroke do not in their opinion adequately con¬ tribute :
"They are of opinion that these residential townships should be contributors to these burdens: " They invite the attention of the Government to this sub¬ ject and suggest that legislation should be proposed to Parlia¬ ment following the principle of the law equalising rates in London."
Fortified with such an expression of opinion from a Joint Committee whose members were undoubtedly specially qualified to deal with the important questions at issue, the Corporation of Dublin promoted a Bill in the Session of 1901, which became law undei the title already mentioned.
The Act, in its final form, differed materially from the London Act, which, it was suggested, should be taken as a precedent, so much so, that it is an entirely new departure in legislation.
It is generally admitted that areas immediately adjoining, but outside the limits of an important city or town, especially where the city or town is a seaport, derive very considerable advan¬ tages from Municipal expenditure by reason of propinquity, while, at the same time, they escape liability to contribute to the money necessary to meet that expenditure.
On the other hand, the city or town derives benefit from the adjoining areas outside its limits, and that benefit is enhanced when, as in the case of Dublin, such areas include important Urban Districts.
The Act provided that contributions should be made annually between the three authorities concerned, so as to, in some measure, equalise the burden of the rates levied by those authorities for certain defined purposes affecting the health and convenience of the three communities as if they were one com¬ munity, but differentiating these contributions in proportion to the relative benefit derived by th e inhabitants of one area from the expenditure on these purposes by the other areas or either of them.
It was at an early stage recognised by the three governing bodies that if Parliament sanctioned the proposals of the Bill the proper contributions could only be arrived at as the result of a searching and exhaustive inquiry into the financial operations of the authorities concerned and of the value or benefit obtained by each from its own expenditure, such an inquiry to be preliminary
