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51
and the occupying tenant. The latter might either be the
holder of a lease for any term, by grant, assignment, or
inheritance, or a yearly tenant, but would under all circumstances
hold direct from the freeholder.
15.—Other hardships incidental to the present system of leaseholds,
such as claims for dilapidations on houses intended to be
taken down for re-building, and claims for excessive rent for
an intervening period of a few days between the expiration
of a sub-lease and the commencement of a new lease granted
by the freeholder direct to the then sub-lessee, would not be
mitigated in the least by the rating of ground rents or
" ground values."
16.— Judging from the debate which took place at the Vestry, on the
3rd March, upon the proposal to refer the resolution of St.
George's Vestry to a Committee, the apportionment of the
rates between the owner and the occupier is what is chiefly
desired. This could be effected more easily by making a
certain proportion of all or some or one of the local rates a
charge upon the owner, but payable in the first instance by
the occupier, than by any system of separately assessing the
ground and the building. In such a case, moreover, the
amount of the ground rent, the payment of premium, leasehold
or improved ground rents, and other complications,
need not enter into consideration. In equity, however,
existing contracts should not be affected, seeing that owners,
as such, are not represented on the spending bodies, and as
regards future contracts, some provision should be made for
such representation of owners. By owner," I mean the
immediate lessor of the occupier, unless the latter holds the
premises on a ground rent.
17.—To sum up, it is difficult to see what practical advantage
occupiers would derive from the taxation of ground rents or
"ground values," or even the apportionment of rates
between occupier and owner as suggested in paragraph 10,
unless the introduction of the system were accompanied by
something akin to confiscation, while it is clear that any
suah system would fail to benefit the trading classes under
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