§ MR. SAMUEL HOARE (Norwich)I beg to ask the President of the Local Government Board whether his attention has been called to a recent legal decision that Free Public Libraries are not exempt from taxation; and whether he will consider the desirability of relieving such institutions from any liability for rates or taxes?
§ *MR. H. H. FOWLERI am aware of the recent decision to the effect that Free Libraries established by Local Authorities are not exempt from liability to Income Tax. I am not prepared to propose an alteration of the law for the purpose of creating a new exemption from rating in these cases. The liability of Free Libraries to assessment to local rates has not, so far as I am aware, been questioned.
§ MR. S. HOAREIs the right hon. Gentleman aware that the Free Library rate is limited to 1d?
§ MR. H. H. FOWLERI am aware of that, but hitherto no difficulty has arisen on this matter.