§ MR. J. C. FLYNN (Cork, N.)I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland, whether he has received a copy of a resolution passed by the Kanturk Board of Guardians calling upon the Irish Government to take steps to apportion equally the payment of county rate between landlords and occupiers of land, as is the case with the poor rate for many years past. And, whether the Government will favourably consider the proposal contained in the resolution?
§ MR. GERALD BALFOURI have received a copy of the resolution in question. The hon. Member is no doubt aware that although in the case of tenancies created before the passing of the Land Act of 1870, the occupying tenants are exclusively liable for payment of County cess, in all new lettings since the passing of that Act, the tenant is entitled to deduct one-half the cess paid by him from his landlord where the 1605 valuation of his holding is over £4. Where the valuation does not exceed £4 the liability to cess is thrown exclusively on the landlord. Moreover, the Land Commissioners when fixing fair rents take into consideration the amount of taxes payable by the tenant in deciding the rent to be paid. Any legislation in the direction suggested by the hon. Member would have to be carefully considered. The question is a large one and I am not able to offer an opinion on it at present.