15 JULY 1899, Page 24

Local Government and State Aid. By Sidney J. Chapman. (Swan

Sonnenschein and Co. 2s. 6d.) —Mr. Chapman examines with much care the various subventions which have been made out of Imperial Revenue to local finanee. He sees differences of demerit in them, but demerit in all. Legal taxation might be remodelled, he thinks, so as to dispense with the aid. Probably it could if personalty were rated. That would be an aid to the land indeed. Mr. Chapman condemns the Agricultural Rating Bill with special emphasis, and would, doubtless, have condemned the Tithe Bill now before Parliament with still greater emphasis had it come within his purview. He does not, we see, deal with the argument that new rates have been put on land and tithe, notably the Highway-rate, which has been removed from the public generally to the land and tithe owner. To say that the Poor-rate has diminished is not to the point. Why should not the land and tithe-owner have the benefit of what has been brought about by national prosperity, wiser administration, and cheap food, this last having brought most serious loss to those whom the land supports ? The book has much value, but does not go all round the subject.