HC Deb 20 September 1909 vol 11 cc15-6
Sir BERKELEY SHEFFIELD (for Sir Samuel Scott)

asked what is the average number of years' purchase at which agricultural lands in Scotland have been assessed for the purposes of Estate Duty in 1907–8?

Mr. HOBHOUSE

The average number of years' purchase at which agricultural lands in Scotland have been assessed for the purpose of Estate Duty in 1907–8 was as follows: Gross value, 18.75 years; net annual value, 24.82 years.