§ MR. RENSHAW (Renfrewshire)I beg to ask the Lord Advocate whether 969 the decision, given on the 15th March, 1902, of the Valuation Appeal Court, in the ease of the Assessor for Dundee v. Carmichael and Company, Limited, altered the practice which has prevailed in Scotland since 1854 in regard to the valuation of machinery fixed or attached to any lands or heritages; and whether, in order to prevent the establishment of a new practice of rating consequent on this decision, the Government will introduce a short measure for the purpose of making the law in Scotland, in respect of the valuation of machinery, what it has been in actual practice up to the date of the decision referred to.
§ THE SOLICITOR GENERAL FOR SCOTLAND (Mr. SCOTT DICKSON,) Glasgow, BridgtonThe answer to the first paragraph is in the affirmative. The Secretary for Scotland regrets that there should be a disturbance of the practical view which has been acted on in Scotland for many years. He cannot undertake to introduce legislation on the subject, but in the event of a Bill which had the effect of restoring the old practice being introduced and com-mending itself to the Scottish Members, it would have the sympathy of the Government.