MR. GUST (Lincolnshire, Grantham)I beg to ask the President of the Local Government Board, in view of Section 211 (1.) (b.), and Section 230 of "The Public Health Act, 1875,"whereby it is enacted that the
Occupier of any land used as arable, meadow, or pasture ground only, or as woodlands, market gardens, or nursery grounds,shall be assessed to the general district rate in an urban district, or to a separate rate levied in respect of special expenses within the meaning of the said Act in a rural district, in the proportion of one-fourth part only of the net annual value or rateable value of such land, whether allotments are or are not included among the lands to which the aforesaid exemptions apply?
§ *MR. RITCHIEThe question whether an allotment should be assessed on a reduced assessment is one of law, and one which can only be determined with reference to the actual circumstances with regard to the particular allotment. Any claim to exemption must depend on whether or not the land is so used as to bring it within the terms of the sections alluded to in the 1591 Public Health Act, which confers the exemption on the occupier of any land used as arable, meadow, or pasture ground only, or as woodlands, market gardens, or nursery grounds.