MR. ROCHEI beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he can state if Land Sub-Commissioners have the right to deprive a second term judicial tenant of the benefits of half county cess which he has enjoyed since 1873?
§ MR. GERALD BALFOURThe function of the Land Commission in reference to local taxes (including county cess) when fixing a fair rent is to ascertain and record in the Schedule the amount of the taxes and how they are payable, whether by landlord or by tenant, or in what proportions by landlord and by tenant. The Land Commission has no power whatever to alter the respective liabilities of landlord and tenant in reference to such taxation, which liabilities depend upon the provisions of the Statute relating thereto, and upon the contract of tenancy. There is no difference as to the function of the Land Commission in reference to local taxes when fixing a fair rent for a first statutory term or when fixing it for a second statutory term.