§ MR. VANSITTARTsaid, he wished to ask the right hon. Gentleman the Chancellor of the Exchequer whether he was prepared to allow the same deductions for insurance and repairs in house property in the valuation of income tax as are allowed in the case of poor-rate; also, whether he intended to assess the profits of the occupiers of land in Scotland at the same rate as those in England?
§ The CHANCELLOR OF THE EXCHEQUERsaid, it was not intended on the part of the Government, to assimilate the assessment of house property for the purpose of the income tax to the assessment for the purpose of the poor-rate; and it was intended to assess the profits of the occupiers of land in Scotland at the same proportionate rate as they had been heretofore assessed.
§ MR. VANSITTARTcomplained that the right hon. Gentleman had not answered his question.
§ The CHANCELLOR OF THE EXCHEQUERsaid, he supposed the hon. Gentleman to refer to the assessment of land in Scotland and England. He would, therefore, say it was intended to continue the rate of assessment with regard to the occupation of land in Scotland and in England which had been enacted heretofore.