i.—ls

A picture of the relative importance of local authority taxation is seen in the following table, where taxation collections over the whole of the local authorities are compared with the taxation of the central Government:—

Table showing (a) Total Taxation (Rates, Licenses and other Taxation) collected by all Local Authorities (except Hospital Boards), and (b) Total Taxation of Central Government, Differentiating between Ordinary and War Taxation, in the Years from 1918-19 to 1943-44

The figures in the above and the following table are correct for comparative purposes, although certain charges, statutorily classified as rates, are really service charges. For instance, only about two-thirds of total water charges are rates properly so called; the remaining third, amounting to about £200,000 per annum, is charged by meter or similarly, and hence is a service charge, although legally classified as a rate. The amount is relatively insignificant, however.

* The figures for 1942-43 and 1943-44 are computed on a slightly different basis from formerly, abattoir fees being excluded, whereas they were included in previous years. The amount involved, however, is relatively unimportant.

40

State. Total Local Financial Year. Taxation, Rates, Licenses, &c. Ordinary rn ,. Total Taxation. War laxat.on, TaxaW £ £ £ £ 1918-19 3,138,972 13,801,643 .. 13,801,643 1919-20 3,389,291 16,251,769 .. 16,251,769 1920-21 .. .. .. 3,813,910 22,184,414 .. 22,184,414 1921-22 4,056,885 16,370,516 .. 16,370,516 1922-23 4,563,750 15,715,380 .. 15,715,380 1923-24- 4,758,717 16,540,438 .. 16,540,438 1924-25 .. .. .. 5,013,132 16,549,609 .. 16,549,609 1925-26 .. 5,475,369 17,254,688 .. 17,254,688 1926-27 5,888,021 17,437,827 .. 17,437,827 1927-28 6,123,375 17,145,145 .. 17,145,145 1928-29 .. .. .. 6,347,760 17,832,033 .. 17,832,033 1929-30 .. .. .. 6,546,796 19,471,131 .. 19,471,131 1930-31 .. .. .. 6,173,101 18,878,285 .. 18,878,285 1931-32 6,020,675 17,405,622 .. 17,405,622 1932-33 5,743,484- 19,703,703 .. 19,703,703 1933-34 .. .. .. 6,030,479 21,470,827 .. 21,470,827 1934-35 .. .. .. 6,04-2,033 24,737,939 .. 24,737,939 1935-36 6,161,892 25,476,372 .. 25,476,372 1936-37 .. .. .. 6,624,980 31,164,302 .. 31,164,302 1937-38 7,234,538 36,767,525 .. 36,767,525 1938-39 7,730,778 37,797,904 .. 37,797,904 1939-40 .. .. .. 8,062,403 42,340,912 2,181,836 44,522,028 1940-41 .. .. .. 8,133,256 45,615,593 15,745,247 61,360,840 1941-42 8,215,805 46,225,802 21,937,4-54 68,163,256 1942-43 .. .. .. 8,307,714* 48,384,508 39,556,336 87,940,844 1943-44 .. .. .. 8,404,404* 55,395,392 45,444,092 100,839,-484