§ MR. W. H. SMITH
asked Mr. Chancellor of the Exchequer, Whether each hereditament separately numbered, described, and valued in the Valuation List, as finally determined by the Assessment Committee under the Valuation (Metropolis) Act of 1869, should, if such hereditament be chargeable to the Inhabited House Duty, be assessed separately for such Duty, in conformity with such Valuation List, and in pursuance of section 45, sub-section 2, of such Act?
§ THE CHANCELLOR OF THE EXCHEQUER
No, Sir. I think the conclusion does not necessarily follow, when the House Duty Act requires that the assessment should be made jointly. The fact that the valuation must be separately made under the Metropolitan Valuation Act does not interfere with the provi- 632 sions of the Act requiring such joint assessment. The assessment could be furnished upon the sum of the valuation under the Metropolitan Valuation Act.