VALUATION OF LANDS (SCOTLAND) BILL. (Hansard, 3 February 1854)

§ THE LORD ADVOCATE
said, he would now beg to move for leave to bring in a Bill for the valuation of Lands and Heritages in Scotland. It was well known that they had had no valuation of real property in Scotland since 1670, and at the present moment the assessments and local charges were taken upon that valuation. The object of the Bill was to provide for the uniform assessment and valuation of property throughout the entire country. He proposed that the commissioners of supply in counties and the magistrates of boroughs should constitute a machinery by means of which, in the next year of the passing of the Act, the valuation of the real property shall take place, that valuation to be revised year after year. He proposed, in connexion with this, to abolish the mode in which the poor-law assessment was laid on. At present it was optional to lay it on in three different modes; but he proposed to put it entirely upon the real value, one half upon the landlord, and the other half upon the tenant. With regard to the prison rate, he proposed that it should be assessed upon the real value of the property. As regarded the expense, his own opinion was that neither the counties nor the boroughs would be put to greater expense than at present. On the contrary, he believed that by the introduction of a uniform system facilities would be given for the collection of the rates, and that the commissioners of supply and the magistrates of boroughs would be able to work it more economically than under the present system. His only wonder was that they had been able to go on in Scotland so long without it.

§ MR. CUMMING BRUCE
said, he was glad to hear that his right hon. and learned Friend had taken up this difficult question. There was certainly very great confusion in the mode in which the valuation was made at present. He hoped that time would be allowed to the people of Scotland to express their opinions on the measure, and he had no doubt that Scotchmen generally would co-operate with him in improving and simplifying the law. As regarded the assessment for the poor, he was not prepared for such an announcement, and would not now give any opinion on that point. It was a matter of serious consideration, and he therefore hoped ample time would be given for that purpose.

MR. HUME
said, he wished to ask whether the right hon. and learned Gentleman meant to allow the valuation to be made by the magistrates and country gentlemen alone? He knew many instances in which the country gentlemen valued their own properties, and in those cases the public interests were not attended to. He would therefore suggest whether some public officer, appointed by the Crown, should not form one of the commission, so that no favour should be shown to individuals occupying large tracts of land. In some districts, three or four individuals possessed the whole property, and in these cases the value of the property was not half what it ought to be. That was the case both in England and Scotland; and all he wished was, that there should be no partiality shown, but that the tax should be fairly levied upon a just valuation.

§ THE LORD ADVOCATE
said, the hon. Gentleman's suggestion was entitled to a good deal of weight. What he proposed was, that assessors should be appointed for the purposes of the valuation, and that they should be sworn. He proposed, also, that there should be an appeal against that valuation to a court held by the commissioners of supply and the magistrates. He thought, by the power of appeal, there was a likelihood that justice would be done. At the same time, he should be glad to consider the suggestion of the hon. Gentleman.