§ SIR FREDERICK MAPPIN (York, W.R., Hallamshire)
asked the President of the Local Government Board, Whether "allotment gardens" without any buildings upon them are liable to be assessed at the full net annual value, or in the proportion of one-fourth part only of such net annual value thereof, as if they were arable, meadow, or pasture ground only, or as market gardens or nursery grounds?
§ THE PRESIDENT (Mr. RITCHIE) (Tower Hamlets, St. George's)
The question whether an allotment garden without any building is liable to be assessed to a general district rate, under the Public Health Act, 1875, on one-fourth of its rateable value, depends on whether the allotment is arable land, or a market garden within the meaning of that Act. This is a question of law, and does also, to some extent at least, depend on the circumstances of the particular case. I believe that, in fact, in several districts allotment gardens are assessed on the reduced value.