HC Deb 11 February 1897 vol 46 cc187-8

replying to Mr. GRANT LAWSON said: The Land Tax Commissioners, in distributing the fixed quota among the unexonerated properties in a parish, are not bound to take the Income-Tax assessment, or the ratable value, or any other particular valuation as the basis of distribution. They are free to take any basis, as long as they distribute the charge, in the words of the original Land Tax Acts, "with as much equality and indifference as possible." [Laughter.] But, where relief is claimed under Section 31 of the Finance Act 1896, which provides that the land-tax in any parish shall not exceed is. in the pound on the annual value of the unexonerated lands in that parish, the "annual value" referred to is, as defined by the interpretation clause of the Act, the Income-Tax assessment. As there seems to be much misapprehension on the subject, I have instructed the Commissioners of Inland Revenue, before the next land-tax assessments are made, to issue a circular to the land-tax-authorities explaining the provisions of the law. [" Hear, hear."]