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53
The remedy proposed by the Committee of the County
Council is to give the Council power to revise the totals of
the Valuation List for each Parish, before the List is to be
taken as conclusive for rating purposes, and for several
reasons, this remedy does not commend itself to the Vestry.
The fair and equal assessment of property is by no means
an easy task to those possessing an intimate local knowledge,
and the difficulties would be considerably increased
if the duty were undertaken by a body necessarily not
possessing much intimate knowledge. The length of time
involved in the revision by one mind of the thousands of
assessments in London would be enormous, and if the work
were divided among several there would probably be no
nearer approach to uniformity than now.
At present, the parochial assessment is the outcome of
joint, or separate, action of the Surveyor of Taxes, representing
the Crown, and the Overseers, or body acting as
Overseers, representing the Parish. The Vestry have no
reason to believe that the assessment of any part of the
Metropolis is unfairly made, for while the Overseers may
desire to keep the rateable value of the locality as low as
possible, it is clearly to the interest of the Crown to raise
the assessment of properties assessable to Income Tax or
House Duty. The County Council, however, entertain a
different opinion, and are incurring considerable expense in
appealing against the totals of the Valuation Lists of some
Parishes. In this Parish, objections have been made to
certain assessments by the County Council, as being too
low, and by the person assessed, as being excessive. It is
probable, therefore, that substantial justice is done by
fixing the amount of the assessment at something between
the two, and what is done in this Parish it is fair to assume
is the practice generally.