§ MR. J. P. FARRELLI beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he is aware that the fee farm tenants in the town-lands of Rabbit Park, Grillagh, Loughil, and Knappogue, in. County Longford, are compelled annually to pay an income tax of 1s. 3d. in the £, based on a valuation of produce made so far back as 1826; and that it was then enacted that a valuation of products would take place every seven years, but that no such valuation has ever since been made; and 391 can he say whether the Government intend to order a valuation for the purposes of reducing the present heavy impost?
§ MR. GERALD BALFOURThe hon. Member appears to be under a misapprehension. Income tax in Ireland is assessed under Schedules A and B on the annual value of the several tenements and rateable hereditaments. This annual value is based on Griffiths' valuation, made between 1852 and 1864. Since then the value of the land has not been changed, nor is there any provision in the Valuation Acts for a re-valuation every seven years. At no time has income tax in Ireland been at the rate of 1s. 3d. in the £.