Excerpt from Practical Remarks on the Principles of Rating, as Applied to the Proper and Uniform Assessment of Railways, Gasworks, Waterworks, Mines, Cemeteries, Etc
I do not know that I can say much more than I have already said in the Preface to the first edition. I can but add, that the ignorance on the subject still, to a great extent, continues, and that though many parishes have profited by the publication of the first edition, there remain many more, who might materially profit by the publication of a second. The principle of assessing Railways and other Public Companies may be better understood now than they were, yet they are not understood so well as in the interests of other ratepayers, they ought to be. It is to my interest and theirs, that the subject should be thoroughly understood everywhere. In 1863, the date of the first edition, there were many points left undecided, which have been cleared up since. These points I have in this edition fully gone into, and have quoted and given extracts from the cases determining them.
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