§ MR. ROUND (Essex, N. Harwich)I beg to ask the Chancellor of the Exchequer, whether, in ordering a new assessment of a parish for Land Tax, it is within the powers of the Commissioners to order the assessment to be made upon the rateable value of the parish, the effect of which, at the present time, is to reduce the Land Tax upon the land from 10 to 40 pier cent., and to increase the taxation upon tenements and cottage property?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN, St. George's,) Hanover SquareAll lands, tenements, &c., on which the Land Tax has not been 339 redeemed are liable to a fresh assessment yearly according to their annual value. It rests entirely with the Commissioners of Land Tax for the county or place of separate jurisdiction to determine what that annual value is, and they are not debarred from, taking the rateable value as given in the Poor Kate as representing that value, if satisfied that it does so. I may remind the hon. Member that the Government has no power to control the discretion of the Land Tax Commissioners.