§ *MR. CHARLES ROBERTS (Lincoln)I beg to ask the Secretary to the Treasury whether his attention has boon drawn to the judgment delivered by Mr. Justice Kennedy in the case of Ashby's Cobham Brewery, prescribing that compensation authorities, in fixing the amount of compensation payable in the case of refused licences, must have regard to the particulars of the amount of trade done on the promises; whether the Inland Revenue would be willing to state any particulars known to them of the amounts of either spirits or beer supplied for a given period to any promises the licence of which has boon refused, if any compensation authority asked them for the information in such a case; and whether, in order to assess the annual value of all licensed promises for purposes of income tax under Schedule A, the Inland Revenue intend to adopt the same method of ascertaining their real value as is prescribed by Mr. Justice Kennedy for ascertaining the value in cases of compensation.
§ *MR. McKENNAThe judgment is engaging the attention of the Board of Inland Revenue. The Inland Revenue have no information in regard to the business done in particular house which would enable thorn to supply details of the kind likely to be of use to compensation authorities 1370 The Answer to the third part of the Question is in the alfirmativo—in so far as rests with the Board, and in so far as they may be able to obtain the necessary information which under the existing circumstances they do not possess. The assessments are, however, actualy made by the general commissionersl of each district and not by the Board.
§ MR. CHARLES ROBERTSSurely some of the information could be obtained from the stock-books, which licensed victuallers have to keep and which are open to inspection by officials of the Inland Revenue?