§ MR. WEIRTo ask the Secretary to the Treasury, in view of the fact that county and burgh councils in Scotland are empowered to appoint and employ a surveyor of Inland Revenue as assessor for no longer term than five years, will he consider the expediency of introducing legislation to admit of the establishment of a staff of assessors, under the direction of the Board of Inland Revenue, to secure a continuity in the system of assessment in Scotland.
(Answered by Mr. Austen Chamberlain.) I do not think that it would be desirable to introduce such legislation as is here suggested. I should add that the law fixes no limit to the period for which a surveyor of taxes may hold the appointment of assessor. Under the regulations of the Board of Inland revenue, five years is the minimum, not the maximum, period for which a surveyor appointed to a Scottish valuation district is expected to remain there.