§ MR. DUNCAN (Barrow-in-Furness)I beg to ask the President of the Local Government Board, with reference to the instructions, by Circular Letter or otherwise, issued by the Poor Law Board before 1871, and the Local Government Board since 1871, to Boards of Guardians and Assessment Committees, giving explanations and directions as to the method in which principles or rules of law affecting valuation for rating should 673 be applied by them in practice, whether the issue of similar instructions explanatory of the statutory enactments and judicial decisions relating to the assessment of the rateable value of buildings containing machinery would be within the powers of the Local Government Board?
§ THE PRESIDENT OF THE LOCAL GOVERNMENT BOARD (Mr. RITCHIE, Tower Hamlets, St. George's)It has been the practice of the Local Government Board at the close of each Session to direct the attention of the Local Authorities by Circular Letter to the legislation of the year which has had any relation to the matters under the jurisdiction of those authorities, and they have accordingly called the attention of Boards of Guardians to the provisions of Acts which have had reference to the question of rating. The Board, however, clearly have no authority under which they could give instructions or directions to the authorities as to the principles on which different classes of property should be rated. It may be assumed that the authorities are themselves aware of the decisions of the High Court with regard to the principles of assessment, and the Board do not think it desirable that they should attempt any explanation of those decisions.