§ MR. BARTLEY (Islington, N.)asked Mr. Chancellor of the Exchequer, Whether he will introduce into any Bill this Session a Clause to rate for Local and Imperial purposes hoardings on vacant lands let for advertising?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)The profits derived from hoardings on vacant lands let for advertising would, for the purposes of Imperial Taxation, come under Schedule D. of the Income Tax; but the Question of the hon. Member is probably intended to refer to the decision in 1568 "Reg. v. The Assessment Committee of St. Pancras." In that case the Court held that a person, by reason of his having a licence in the nature of an easement for the mere temporary use of land for the purpose of advertising, was not an occupier of land who was liable to be rated. The case does not afford any ground for supposing that if land were let for an advertising station so that the tenant became the occupier, he would not be liable to pay rates in respect of such occupation.