§ MR. HOBHOUSE (Somerset, E.)I beg to ask the Chancellor of the Exchequer if the quota of land tax for each parish is permanently fixed by law, subject to reduction only on proof 169 of redemptions effected within the parish; if the Land Tax Commissioners for the division have power to reduce the quota on such proof being given, or if an order or certificate of the Inland Revenue Department is required; if there is any, and what, appeal in cases where the full quota is levied after proof of redemption has been offered; and, if there is a record accessible to the public kept in the Inland Revenue Department, and in the several divisional offices, of the various properties which have been from time to time exonerated from hand Tax by redemption, and of the quotas as they at present stand?
§ *THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN,) St. George's, Hanover SquareThe answer to the first question is, yes. As to the second question, the quota can only be reduced upon receipt of an authority under the hand of the Registrar of Land Tax or his deputy, who are officers of the Inland Revenue Department. As to the third question, an appeal can be made to the Land Tax Commissioners of the district, and their decision is final. The answer to the fourth question is, yes. A record is kept in both cases in the Inland Revenue Department.