§ SIR WILLIAM STIRLING-MAXWELLsaid, he wished to ask the Lord Advocate, Whether his attention has been called to the discrepancies which occur in the practice of Parochial Boards in Scotland in imposing assessments under the Poor Law Amendment Act—namely, that some Parochial Boards make no deductions in terms of the thirty-seventh section of the Act, while some Parochial Boards make an uniform deduction in regard to all classes of property, and others make different deductions in regard to different classes of property; and, whether he is prepared to state, for the information of the Parochial Boards, the course they ought to follow in regard to making deductions under the thirty-seventh section of the Poor Law Act?
THE LORD ADVOCATESir, I consider those Parochial Boards are in error which make no deductions from the gross 1484 rent of property for the probable annual average cost of the repairs, insurance, and other expenses, if any, necessary to maintain such properties in their actual state, and all rates, taxes, and public charges payable in respect of the same, as required by Section 37 of the Poor Law Amendment Act, 8 & 9 Vict., c. 83, in order to bring out the net or rateable value for the purposes of the Poor Law assessment. I consider also that those Parochial Boards are in error which make an uniform deduction from the rents of all classes of property, because it is impossible that the deductions required by Section 37 of the Poor Law Amendment Act can be the same in amount for different classes of property, such as houses or manufactories, and for arable or pasture land. Those Parochial Boards which make different deductions in terms of the 37th section founded upon the difference of the cost of repairs, &c, in different classes of property alone act in accordance with the provisions of the statute. Parochial Boards, after ascertaining the net or rateable value, have by the 36th section of the Act power, with the consent of the Board of Supervision, to classify properties and to fix such rates of assessment as to them may seem just. The Board of Supervision have issued circulars bringing these matters under the consideration of the local Boards, which it is hoped will correct the erroneous systems which have hitherto prevailed.