§ Mr. LAIDLAW (for Sir John Jardine)asked whether, in towns like Motherwell and Hamilton, where the superior has reserved to himself the right to the minerals in the feu and has taken covenant from the vassal feuar that the superior shall not be liable to him for any damage caused by his mining operations as to the vassal's buildings or surface, the vassal will be exempted under the Finance Bill from the development tax if the superior's operations have made development expensive or impossible?
§ Mr. HOBHOUSEThe Finance Bill does not affect the rights of superiors to exact payment of casualties from their vassals.
§ Mr. LAIDLAW (for Sir John Jardine)asked as regards superiors of feus in Scotland entitled on the entry of a stranger or singular successor of a vassal to exact a casualty of composition equal to a year's full annual value of the subject, including houses, factories, or other improvements made by the vassal subsequent to the grant of the feu, whether any, and what, sort of provision is made in the Finance Bill for taxation of the amount of casualties of composition received by the superior?
§ Mr. HOBHOUSEIf in the case figured by my hon. Friend, the operations of the superior rendered development impossible, no tax would be payable; and in any event, if the operations of the superior affect, to any extent, the prospect of development of the land, those operations would be taken into account in making the valuations for the tax.
§ Sir WALTER MENZIESMay I ask whether the right hon. Gentleman or any of his advisers have ever heard of "casualties of composition" in Scotland, including "the annual value of the improvements"?
§ Mr. HOBHOUSEI am quite unable to translate these matters?