§ MR. HAVELOCK WILSONI beg to ask the President of the Local Government Board whether his attention has been called to a communication, addressed to his Department by the Sunderland Board of Guardians, calling attention to the fact that there are upwards of 300 unions in England and Wales in which machinery included in the various hereditaments is not rated, thus reducing the amount received from Imperial and other taxation; and what steps, if any, he intends to take in the matter.
§ THE PRESIDENT OF THE LOCAL GOVERNMENT BOARD (Mr. CHAPLIN,) Lincolnshire, SleafordI have seen the communication referred to in the question; but the matter is not one with respect to which the Local Government Board have any authority to interfere. If a person is aggrieved on the ground that a particular hereditament is assessed too low, because the value of machinery which ought to be included in the assessment is not included, he can object to the valuation list before the Assessment Committee, and if he does not obtain relief he can appeal against the rate.