§ MR. SCHWANN (Manchester, N.)I beg to ask the Chancellor of the Exchequer whether it be true, as seems to be understood by some tax-collectors in the country, that when a householder occupies two adjoining tenements which communicate, and of which the joint rental exceeds £60, whilst each of the rentals, taken separately, would qualify for a reduction, he will be deprived of any reduction under the proposed alteration in the Inhabited House Duty, and will have to pay the whole rate of duty; and, in the affirmative case, will he take steps to remedy the alleged grievance?
§ MR. GOSCHENUnder the existing law two tenements in one occupation with inter-communication are chargeable as one house, and the reduction in the duty would make no difference in this respect. I cannot admit that there is a grievance, as practically the householder in question is occupying premises of which the rental exceeds £60.