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When graziers are required to pay a rate in proportion to the number of livestock they declare, some tend to reduce the number declared. In western New South Wales discrepancies exist between livestock numbers reported to local Pastures Protection Boards for rating purposes and those collected by the Australian Bureau of Statistics. The size of the discrepancy is considerable. Other systems of collecting revenue may be more efficient and more equitable. Data obtained from livestock rating systems provide an accurate indication of trends in livestock numbers but do not give an accurate assessment of the total number of livestock within an area