what is wrong with a local government rating based on a proxy for water outflow (e.g. area) to cover the costs of, for argument's sake, a scheme to drain land, including your own? Ideally taxes should be proximate to the benefits derived from the services provided, and under New Zealand law (don't know about Australian states) the Rating Powers Act 1988, enables local government an array of bases for charging, and under the Local Government Amendment Act 1996 (number 3), local government is obligated to recover the costs of its services in a way proximate to the distribution of the benefits:
122F. Principles relating to funding of expenditure needs---The principles referred to in section 122E (1) (a) of this Act (which principles are not ranked in order of priority) are--- ``(a) The principle that the costs of any expenditure should be recovered at the time that the benefits of that expenditure accrue: ``(b) The principle that, to the extent that any expenditure--- ``(i) Is independent of the number of persons who benefit; or ``(ii) Generates benefits that do not accrue to identifiable persons or groups of persons; or ``(iii) Generates benefits to the community generally,--- the costs of that expenditure should be allocated in a manner consistent with economic efficiency and appropriate to the nature and distribution of the benefits generated, which manner may require the use of rating mechanisms under the Rating Powers Act 1988: ``(c) The principle that the costs of any expenditure should be recovered from persons or categories of persons in a manner that matches the extent to which the direct benefits of that expenditure accrue to those persons or categories of persons: ``(d) The principle that the costs of any expenditure to control negative effects that are contributed to by the actions or inaction of any persons or categories of persons should be allocated to those persons or categories of persons in a way that matches the extent to which they contribute to the need for that expenditure. David Hillary --- You are currently subscribed to e-gold-list as: archive@jab.org To unsubscribe send a blank email to [EMAIL PROTECTED] Use e-gold's Secure Randomized Keyboard (SRK) when accessing your e-gold account(s) via the web and shopping cart interfaces to help thwart keystroke loggers and common viruses.