§ MR. TALBOT (Oxford University)To ask Mr. Chancellor of the Exchequer whether his attention has been called to a complaint made by the Rector of Aldingham, in the county of Lancaster, that the land tax upon his tithe rent charge had been increased by 12 per 555 cent. from the amount previously charged, the reason assigned being that other properties in the same parish had decreased in value; will he say whether it is in accordance with the practice of the Commissioners to increase the rating upon one property in order to supply the deficiency upon others; and what steps will be taken to give redress in this case.
(Answered by Mr. Ritchie.) The net quota of land tax for a parish is a fixed sum, and the proportion payable by any given individual may vary according to the basis of assessment adopted by the local Commissioners of land tax from time to time. In the parishes referred to in the Question the local Commissioners have this year adopted for the first time as the basis of assessment the rateable value for poor rate purposes. This basis is, in the opinion of the Board of Inland Revenue, the fairest that can be adopted.