§ MR. WATLINGTONsaid, he would beg to ask the President of the Poor Law Board, Whether the Correspondent of The Times newspaper of the 23rd instant is correct in stating that the Auditors of the Poor Law Board have defined "gross estimated rental" to be "the landlord's rent, the landlord and tenant respectively paying their own proper charges," and, if so, to inquire what if any is the difference between "gross estimated rental" and "net annual value?"
§ MR. C. P. VILLIERSsaid, in consequence of the notice of the hon. Gentleman he had referred to The Times newspaper, and had seen in the letter to which the hon. Gentleman had referred, what purported to be the opinion of the auditors of the Poor Law Board. With regard to that letter, he thought it right to state that it had not been inserted in The Times newspaper after any previous communication with him, nor did it derive any authority from the Poor Law Board. And further, he might state that the auditors of the Poor Law-Board had no peculiar competency in their 135 office in defining what was called "gross estimated rental," and the fact of their having given any opinion on the matter arose from the circumstances which he would state to the House. There was a deputation from the Poor Law Auditors to the Poor Law Board, and, considering them much experienced in parochial affairs, he asked them what they conceived what the overseers called "gross estimated rental" to be, and he found that these auditors entertained the opinion that was expressed in the letter—namely, that the "gross estimated rental" was the rent paid to the landlord, the landlord and the tenant paying their own proper charges. He then asked them if they thought that opinion would be supported by their colleagues throughout the country, and he directed a circular to be sent to the different auditors to know if that corresponded with their experience, and their replies generally were to the effect that it did so. With regard to the other question which the hon. Gentleman asked him, as to what was the difference between "gross estimated rental" and "net annual value," he believed "gross estimated rental" to be pretty much what the auditors had represented it to he, the "net annual value" being what remained after the deductions had been made of the charges which fell on the landlord. The net annual value and the rateable value were in fact nearly identical. The landlord had certain charges which everybody knew were incident to owners of property. He had to pay the expenses of insurance and repairs, and these deductions having been made the overseer arrived at the rateable value. That he believed to be the distinction which had been recognized by the Courts of law, and had been supported by the opinion of the Law Officers of the Crown so late as May, 1859.