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in the paper. On the question of uniformity, variations were always disliked by planners

                   and administrators and legislators, because they made work.
                   Perhaps no department of Government might have been better excused for objecting to

                   variations than the Treasury, yet Mr Winnifrith had said that he was an individualist, and
                   opposed to uniformity. There was no doubt that Mr Winnifrith was right. Human beings

                   were untidy, and human development was untidy; that was what made life interesting. He
                   thought it also made it efficient. Those variations were not haphazard, or the product of

                   obstinate minds ; they had arisen for definite reasons, and before they were swept away it

                   was necessary to be very careful indeed to see that the reasons which gave rise to them
                   were no longer valid. The next point was economy of administration, and on that subject

                   he  had  been  delighted  to  hear,  though  somewhat  late  in  the  discussion,  some  very

                   trenchant remarks. Centralization and uniformity, to his mind, would inevitably lead to
                   duplication of records and duplication of function, because head office would never allow

                   the branches to administer without checks, and the branches would never be satisfied to
                   leave it to head office without checks. Then came the question of unified valuation. That

                   was the second stage in the rake's progress; the first stage was uniformity of benefits,
                   then all the liabilities were amalgamated, and the third step was 3-2.



                   36 The Development of Public Superannuation Schemes to dissipate all the assets. He
                   did not know how it would be possible to amalgamate the liabilities while continuing to

                   place  the  pension  liability  on  the  proper  shoulders.  Local  authorities  should  meet  the
                   liabilities arising out of the service of their employees with them, and there was no way

                   of seeing that they did that except by valuing the separate liabilities, as Mr Scholey had
                   pointed out. Reference had been made to fluidity of staff, and that was a matter that might

                   be left to the local government authorities. Clearly there was something to be said, in the

                   national  interest,  for  promoting  the  movement  of  staff  from  over-manned  to  under-
                   manned industries, but whether it was equally right to promote what some unkind people

                   might call a movement of staff from one overmanned public authority to another over-

                   manned public authority was another matter.
                   The  dissipation  of  assets  was  a  question  about  which  it  was  impossible  to  speak  too

                   seriously, and he was glad that so many speakers had taken that line.
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