§ MR. FIELDI beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he is aware that at the hearing of an appeal by the Belfast Street Tramways Company, before the Recorder of Belfast, on 20th February last, against an increase of valuation of the tramway undertaking, counsel for the Commissioner stated that the valuation was made by rule of thumb; and, seeing that this method was applied generally in the re-valuation of Belfast recently, especially in the increases on business premises, is it the intention to collect for the expense of this valuation the second moiety of the £6,000 payable by the Corporation.
§ MR. ATKINSONIt is not correct to say that the valuation of the tramway, or any other property, is made by "rule of thumb." The expression was used by counsel in error, as a reference to the context of his observations will show; the words he intended to have said were a "rule of three." The principles upon which valuations are made are laid down by statute. The payment of the cost of the re-valuation of Belfast is a statutory expense, and the Government have no power to exempt the Corporation from payment of its share of the cost.