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in every union.

union. After such a change, the guardian would not attend to the union interests, as he now does to those of his own parish. It is well known that the establishment or union charges at present existing, are not the object of the same vigilant and jealous care with which every parochial burden is regarded.

The probable result of abrogating the parochial and adopting this union settlement would be, the necessary transfer of duties, now well performed by the unpaid guardians, to paid officers; and such result would be a great, and, I think, a most injudicious change. It would not only cause additional expense in the administration of the altered law; but would amount to an unnecessary step towards the centralisation of powers, which are still vested in independent local authorities, and the due administration of which powers is now guaranteed, both by the existing local interest of those in whom they are vested, and by the amply sufficient control of the Poor Law Board.

Moreover, the proposed union settlement would be wholly inoperative, to redress many existing grievances which have arisen since the passing of 9 & 10 Vict. c. 66., and equally so to prevent future hardship, in the extremely unequal incidence of the poor-rate, in the various instances pointed out, and also in other cases, such as that of Norwich, and some large towns. Yet, powerless for good, as the substituted system would be, in various important classes of cases of existing inequality and hardship, it would nevertheless, in another class of cases (equally entitled to consideration in any alteration of the law), be irresistible for evil, in producing sudden, violent, and wholly unnecessary disturbance of actual burdens. The change would, in truth, overturn and confound all existing rights and duties, attached to the possession of property in respect of parochial rates, and would do this, too, with a rudeness and injustice so gross and unendurable, that, as is admitted by an apologist of the project, it would be requisite for some of the existing unions to be entirely reconstructed, remodelled,” before they could endure the shock of so sudden

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and violent an attack and devastation. "I do not think," says an assistant Poor Law Commissioner, in advocating the change," that there would be a large number of unions that would require remodelling; but if no power of remodelling was given, I think a considerable amount of inconvenience would result in individual instances, but I think they are few compared to the whole."* Perhaps so; if they amount to only ten per cent. of the whole, there will be more than sixty unions so circumstanced. Whatever the number, great care and consideration of the cases of expected injury, and of the new union arrangements, as preliminaries to any legislative establishment of union settlement and rating, would be required; and the necessity of any such preliminary investigations and decisions, constitutes another objection to the change. Lastly, the authority of parishioners in vestry, which still exists to some extent, and ought, perhaps, rather to be increased than diminished, would, the moment "union settlement and rating" became the law of the land, be practically abrogated for all purposes relating to the poor.

Such a change could only be justified on the clearest proof that the great national benefit which it seeks for, and a very small part alone of which it could secure, is unattainable by less violent means. It will be shown plainly enough, hereafter, that a modification of the present mode of levying the poor-rate may be adopted, which, setting the labourer free from any bondage of a settlement, will nevertheless, preserve a sufficient local interest in the administration of relief, to make it practicable, substantially to continue all existing local authorities in the performance of their present functions. At the same time, this better proposal will protect the owners of property from such sudden and extreme alteration, in the amount of their burdens, as union rating would, in many instances, effect, and will produce a reasonable approach to equalisation of present inequalities, in numerous and important classes of cases, which would be left comparatively without redress, by the adoption of union rating.

* Second and Third Reports of the Commons' Committee, Mr. Gulson, p. 52. question 1313.

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Upon the whole, therefore, the probable benefits of the change, which has been considered in this chapter, do not countervail its inherent inconveniences and dangers; and since, at the very most, it would, from omitting totally to repeal the law of settlement, only palliate to a small extent, the main evils of our pauper code, it deserves no further serious consideration.

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UNION RATING.
RATE

CHARGE ON THE CONON REAL PROPERTY.

SOLIDATED FUND.-NATIONAL
NATIONAL PROPERTY TAX. SPECIAL INCOME TAX. ASSESS-
MENT OF TITHE COMMUTATION RENT CHARGE. TRANSFER TO
THE STATE OF ALL ESTABLISHMENT OR UNION CHARGES.-
TRANSFER TO THE STATE OF PART OF THE CHARGE OF LUNATIC
PAUPERS.

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VARIOUS plans have been put forward for raising the funds needed to relieve the poor. The raising of these funds has always been a burden on land; and, in making any attempt equitably to adjust, between the several classes of the community, the pressure of general taxation, the legislature will always bear in mind, on the one hand, that the real estate of England is exclusively burdened with poor-rate and other local taxes; and, on the other hand, that the land tax is inconsiderable. It is quite true, that some of these local taxes are as old as the Conquest; that even the poor-rate has existed during more than two hundred and fifty years, under the very words of the statute of Queen Elizabeth, and was, in its origin, a substitution for a burden which had been mainly borne by the land, from the time when Christianity was first established in the island. And it is equally true, that the owners of real estate in England enjoy, as a class, some peculiar and not insignificant advantages over owners of other property. But all these burdens and privileges, of

land and landowner, are sure to meet with ample consideration in parliament, whenever a serious attempt shall be made towards effecting a just and satisfactory repartition of the general taxation of the country.

All the various plans which will be considered in this chapter, have been suggested, as more equitable than the present mode of raising the funds required for the relief of pauperism, and equally assume the repeal of the law of set-tlement, and provide for the distribution of relief where it may be needed. There is, however, a great difference between these plans in their modes of raising the many millions which they yearly distribute; and, according as one or the other of them shall be adopted, an equally great difference in social consequences, to all classes of the community, may probably ensue. I propose briefly to state these plans, and to point out some of the objections which may justly be urged against each of them. Having done so, I shall venture to suggest a mode of raising the funds for the relief of the poor, which possibly may be found preferable to any hitherto put forward.

It may safely be assumed that, on the repeal of the law of settlement, it would be wise and necessary to provide a better mode than the present of raising the funds for relieving pauperism. The first suggestion made is, that a union rating should be established. In what respect does such a proposal recommend itself as a provision for the state of things to be produced by repealing the law of settlement? Every topic which was urged in the last chapter against such a mode of raising the funds required for the relief of the poor will equally apply now. The objections urged against a union rating, as coupled with a union settlement, seem to lose none of their weight by supposing the law of settlement to be wholly repealed. Perhaps they are rather strengthened than weakened by that supposition. If such repeal of the law of settlement would be likely to expose particular localities, especially the great manufacturing towns, to an occasional aggravation of their local burdens, greater than any already experienced, so much more grave are the reasons against

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