'TAXATION OF PERSONALTY FOR MUNICIPAL PURPOSES.
[To ma EDITOR OP TEE " SPECTATOR:11 SIEr°4-011r leading article in the Spectator of April 14th, on the "London County Commit Budget," is of special general interest, in that the latter half of it deals with the above important and neglected subject. You remark that if experts like Lord Lingen and Lord Farrer were instructed to prepare a scheme, it would be difficult to persuade you of their inability to do so, If your advocacy of this important question would result in its being dealt with, a lasting benefit would be conferred especially on large municipalities.
aYsteal which permits stockbrokers, engineers, lawyers, and other wealthy firms, on account of occupying inexpensive premises, practically to escape local taxation while the struggling shopkeeper pays out of all proportion to his income, is most unjust. The late Prime Minister, and other leading financiers—notably Mr. Goschen—have committed themselves to the principle several times within the last dozen years, and promised to deal with the question in Par- liament; and the Glasgow Municipality urged Mr. Gladstone by memorial to carry out his promise, but the question still rests there. In view of the constantly increasing taxation of our great cities, it is absolutely necessary that a movement in. the direction you indicate should be made.—I am, Sir, Sze.,
Treasurer of the City of Glasgow.
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