A movement towards a readjustment of the Land-tax has been
com- menced in some of the parishes which make up the Holborn division of the county of Middlesex. It is believed that the case of those parishes pre- sents a fair example of what holds pretty generally throughout England: hence the effort to bring about a change is invested with a larger interest than would otherwise belong to it. Practically, as regards the Holborn division, the case stands thus. The sum of 13,6291. 13s. 5d. (redemption being excepted) has to be paid into the Exchequer by the Commissioners of the Land-tax for the division. The division consists of seven parishes; and if the sum to be levied were raised equitably over the whole, according to the present value of property, 1 1-644. in the pound would be sufficient. It so happens, however, that many years ago the gross sum was portioned out among the parishes; the principle of the allocation being, that where the largest amount of property existed the most should be paid. That appor- tionment remains in force; but as regards the amount of rateable property, the tables have been turned, several of the parishes which were rated the lowest having become the richest. Property in the incorporated parishes of St. Andrew and St. George the Martyr is charged at the rate of Is. in the pound; in the Liberty of the Rolls, 28.; in St. John's Hampstead, 3d.; whilst in Marylebone the rate is one-eighth of a penny in the pound, in St. Pancras it is a farthing, and in Paddington one-seventh of a penny. It isthis inequality which constitutes the "grievance" complained of at the public meetings of the highly-charged ratepayers.- The object is to get the old practice of rating by the division, instead of by separate parishes, re- stored; and were this dorm and the present value of property taken the xate, as already stated, would not exceed 1 1-64r/. in the pound. doun- sel have given an opinion that the present mode of rating is not legal; and a case in the shape of an appeal was recently taken before the Corn- iniasioners, with the view of inducing them to adopt such a course as would allow the question of legality to be decided by one of the higher courts: but that course the Commissioners evaded. At the last meeting of the malecontents, it was resolved to" bombard" the Commissioners with cases of weal, preparatory to asking, in conjunction with other divisions simi- lar]y situated, the interference of Parliament.