§ Mr. SCANLANasked whether it has come to the knowledge of the Congested Districts Board, in connection with the estate of the late Colonel Parke, Dunally, county Sligo, that Mr. Hewson, the agent, has been endeavouring to dispose of part of this estate to a tenant farmer named Armstrong, who already owns an economic holding; whether the part of the estate which the agent is endeavouring to dispose of is at present, as well as a house situated upon it, in the occupation of J. Hever, who has occupied a house on this estate for over fifty years; and whether, in view of the nature of the proposed sale, which would necessitate the ejectment of Hever and his family, the Congested Districts Board will take steps to prevent the proposed sale, and to secure the whole of this estate for the relief of congestion?
§ Mr. BIRRELLI am informed by the Congested Districts Board that Mr. Parke contemplates selling one detached field of about twelve acres to an adjoining farmer, but they have no information as to the name of this farmer or the nature of his holding. As the proposed sale is not under 36 the Land Purchase Acts the Board have no power to interfere. The Board have under consideration the question of purchasing this estate.
§ Mr. SCANLANIn view of the fact that the estate is situated in a congested area will the right hon. Gentleman represent the facts to the Congested Districts Board and ask them to take means to compulsorily acquire the whole of this estate, including that portion which the landlord desires to sell privately?
§ Mr. BIRRELLThe Congested Districts Board have full knowledge of all the details of this estate.
§ Mr. SCANLANasked whether the Congested Districts Board have made offers for the purchase of the Jones estate and the Hippsley-Sullivan estate, situated at Grange, county Sligo; whether the offers have been accepted; and, if not accepted, what steps the Board propose to take for the acquisition of these estates?
§ Mr. BIRRELLThe Congested Districts Board have decided to make an offer for the estate of Captain H. H. Jones, comprising certain townlands in the parish of Easky. The Hippsley and Sullivan estate has been offered for sale to the Board, and a decision will be come to regarding the purchase of the property as soon as practicable.
§ Mr. LONSDALEasked the Chancellor of the Exchequer if he is aware that, notwithstanding the decision of Mr. Justice Barton in Lynders estate (Irish Reports (1) 1910, page 231) that the signing of an. agreement under the Land Purchase Acts does not determine the tenancy, nevertheless the Commissioners of Inland Revenue in Ireland are valuing the farms of deceased farmers who have signed agreements to purchase, but who have not had their farms vested before their death, on the basis of a purchased farm instead of being valued in accordance with Sub-section(l)of Section 61 of the Finance (1909–10) Act, 1910; and, seeing that though valuing the farm on the basis of a purchased farm they decline to give the representatives of the deceased the benefits of Sub-section (3) of Section 61 of the Finance (1909–10) Act, 1910, relating to the payment of duty by instalments owing to the vesting order not having been made and the purchase completed, will he state what action he will take?
§ Mr. LLOYD GEORGEThe Commissioners of Inland Revenue hold that a 37 farmer, who has signed an agreement to purchase under the Land Purchase Acts, although he remains the legal tenant, is nevertheless, in addition, equitable owner of the fee of the purchased farm, subject to the tenancy. He is the real beneficial owner, and the case, therefore, does not fall within Sub-section (1) of Section 61 of the Finance (1909–10) Act, 1910. The benefits of Sub-section (2) of that section would, however, be given to such a case.