§ MR. EVERETT (Suffolk, Lowestoft)I beg to ask the President of the Local Government Board whether his attention 803 has been called to an appeal made by a farmer of Sternfield, Suffolk, against the assessment of his farm, he being assessed for the gross at double his rent, a rent fixed in open competition; whether he has observed that the appeal to Quarter Sessions was unsuccessful; whether a man can legally be assessed at double his competition rent; whether when the landlord pays the tithe, the tenant is entitled to have it deducted from his rent in fixing the gross assessment of the holding; and what remedy has a tenant whose assessment is above its legal limit?
§ MR. SHAW-LEFEVREI have no information as to the facts connected with the decision of the Court of Quarter Sessions in the case mentioned, except those given in the newspaper report which I have received from my hon. Friend. I cannot, of course, express any opinion as to the decision of the Court in that case. As regards the general question, gross estimated rental is the rent at which the property assessed might reasonably be expected to let from year to year, free of all usual tenants' rates and taxes and tithe commutation rent-charge, if any. The rent actually paid is not conclusive evidence as to the value. When the tithe rent-charge is paid directly by the owner, it should, I think, for the purpose of arriving at the gross estimated rental of a hereditament be deducted from the sum at which the premises might reasonably be expected to let from year to year. There is an appeal against a poor rate to Quarter Sessions, but there is no appeal from Quarter Sessions, except that a case may be stated for the opinion of the High Court.