Books Received | Published:

The Problem of Valuation for Rating

Nature volume 154, pages 624625 (18 November 1944) | Download Citation



THIS paper is the second part of a study of the incidence and effects of local government taxation, the first part of which, "Standards of Local Expenditure", has already appeared and the third of which will round off and complete a work of great interest and considerable importance for those who are, or shall be, occupied in local planning and reconstruction. It may well be the most significant of the three; for it examines and discusses the key problem of local finance—the variation in the burden of rates from one area to another due to the absence of uniformity in the standards employed for valuing rateable property. It is an old problem, the essentials of which were being studied by a Departmental Committee on Valuation for Rating set up in 1938 which had not completed its task at the outbreak of war. The authors were fortunate in having been permitted access to returns collected for the use of this Committee. They are, in consequence, able to offer reliable evidence confirming conclusions hitherto based on surmise or impression only.

Access optionsAccess options

Rent or Buy article

Get time limited or full article access on ReadCube.


All prices are NET prices.

About this article

Publication history




  1. Search for J. G. SMITH in:


By submitting a comment you agree to abide by our Terms and Community Guidelines. If you find something abusive or that does not comply with our terms or guidelines please flag it as inappropriate.

Newsletter Get the most important science stories of the day, free in your inbox. Sign up for Nature Briefing