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question consequently at once arises, who will benefit by the
lapsing of the dues, and at whose expense will this benefit be
gained?
The Metropolitan Board of Works are committed to a large
expenditure, and even if they do not undertake any further
improvements, there is little hope of their annual expenditure
decreasing to any appreciable extent for many years. The
Wine Dues realise only a small sum annually, but the
proportion of the Coal Dues applicable to the purposes of the
Metropolitan Board of Works now produces about £340,000
per annum, which is equivalent to a rate (taking into account
loss by empty houses and cost of collection) of between 3d.
and 4d. in the pound. If the duty is not renewed, no other
source of income is likely to present itself, except an addition
to the rates. The lapsing of the Coal Dues would therefore
lead to a shifting of local burdens which is well worthy of
consideration.
Speaking broadly, local rates are levied only on houses and
land, and the amount of rent which a man pays, especially for
business premises, does not necessarily represent his means as
compared with his neighbours ; still less does it necessarily
bear any ratio to his coal bill. The transfer of a charge of
£340,000 a year from the coal consumer to the ratepayer is
therefore much more than a matter of account. It is, of
course, an open question to what extent the coal consumer
would benefit by a remission of the duty, but even supposing
him to derive the full benefit, and the retail price of coals to be
reduced by 1s. 1d. per ton, a very slight consideration will
show that to the large mass of ratepayers the diminution in
their coal bill would be more than counterbalanced by the
increased demand of the rate collector. This would be
especially the case with the small consumer, even if his name
does not appear in the rate book. Rents of rooms are