§ MR. ALDERMAN LUSKasked Mr. Chancellor of the Exchequer, Whether it is true that the House Tax and Landlords' Income Tax are now being collected in some parts of the metropolis on the rating of the new Valuation Act, 32 and 33 Vic. c. 67, while by the 43rd section of that Act such rating does not come into force before 6th April, 1871?
§ THE CHANCELLOR OF THE EXCHEQUERsaid, in reply, that it was necessary to distinguish between valuation and personal rating. It was quite true that the Act did not come into force till the month of April; but it was upon the valuation that the assessment was made, such alterations being allowed as seemed good to the Commissioners. The new valuation had been made under the Act for the convenience of the taxpayers, and the Commissioners had allowed that valuation to be sent in as their valuation, and upon it they had made their assessment.