§ MR. YOUNGER (Ayr Burghs)To ask the Secretary for Scotland whether he can state the system upon which the railway assessor values the Scottish railways for rating purposes; and whether he will give the total valuations for the last available year of the Caledonian, North British, Glasgow and South Western, Highland, and Great North of Scotland railway companies, stating in each case what portion of such valuation is placed upon the running lines.
(Answered by Mr. Sinclair.) In reply to the first part of the hon. Member's Question I may refer him to the Report of the Royal Commission on Local Taxation (pages20–22 of Cd. 1067 of 1902) for the system of valuation. With reference to the second paragraph of the Question, the following valuations for 190620–7, based upon a three years' aver. age and allocated between running lines and stations, etc., have been furnished to me: 20—
| Running lines. | Stations, depots, & | Total. | |
| £ | £ | £ | |
| Caledonian | 333,376 | 282,430 | 615,806 |
| North British | 455,714 | 205,521 | 661,235 |
| Glasgow and South Western | 169,212 | 103,920 | 273,132 |
| Highland | 24,055 | 23,990 | 48,045 |
| Great North of Scotland | 57,943 | 28,366 | 83,309 |