§ MR. FINUCANE (Limerick, E.)asked Mr. Solicitor General for Ireland, Whether the Rural Sanitary Authorities in Ireland are bound to pay Income Tax, county cess, and poor rates for labourers' cottages built under the Labourers (Ireland) Acts; and, whether the collectors of the rates mentioned have demanded the above rates; and, if so, will the Government, if the present state of the law enables those collectors to enforce the payment of such taxes, introduce a short Bill to exempt from local taxes houses built for the poorest and most deserving class in Ireland?
THE CHIEF SECRETARY FOR IRELAND (Mr. A. J. BALFOUR)(who replied) (Manchester, E.)said, the cottages built under the Labourers (Ireland) Acts are included by the Commissioners of Valuation in the valuation lists, and they are, therefore, assessable for the purposes mentioned. I am informed that in certain Unions the Guardians appealed against the valuation, and that the action of the Commissioner of Valuation was upheld by the County Court Judges. The collectors enforced payment of the county cess and Income Tax. The poor rate is payable and receiveable by the same persons—namely, the Board of Guardians—and I have no information as to the course usually taken by these Bodies. As at present advised, 1404 the Government see no reason to introduce any special legislation dealing with this kind of property differently from the ordinary case of houses let to the labouring classes.