§ MR. DUNCAN (Barrow)I beg to ask the President of the Local Government Board, whether at any time since 1871, the Local Government Board has for the purpose of securing uniformity throughout England and Wales in the assessment of rateable value, issued instructions to Boards of Guardians, Union Assessment Committees, Overseers or other persons charged with the duty of assessment, giving explanations and directions as to the method in which the rateable value of buildings containing machinery should be ascertained: and if any such instructions have been issued, whether he will lay copies of them upon the Table of the House?
§ THE PRESIDENT OF THE LOCAL GOVERNMENT BOARD (Mr. RITCHIE, Tower Hamlets, St. George's)The Local Government Board have not issued instructions to Boards of Guardians, Assessment Committees or Overseers, giving directions as to the method in which the rateable value of buildings containing machinery should be ascertained. The principles on which such property should be assessed depend upon the Statute and the decisions of the Courts, and the Board are not empowered to give any such directions as are suggested.