§ Sir C. KINLOCH-COOKEasked the Chancellor of the Exchequer, whether his attention has been called to a recent meeting of the Dundalk Urban Council when the town clerk submitted a copy of Form IV. for consideration; whether a member of that council stated he had always understood that the form in question would not apply to Ireland, and that it was preposterous to ask people to put a value on their own property for the purpose of taxation; that, on this statement, a motion was moved that the form be sent back to the authorities marked in red pencil with the statement that the form did not apply to Ireland; whether the Treasury authorities have received back the form referred to; and what course, if any, they propose to take in the matter?
§ Mr. NEWMANasked the Chancellor of the Exchequer (1) whether his attention has been called to the resolution come to by the Midleton (county Cork) Urban District Council, on the 18th ultimo, that no notice be taken of certain copies of Form IV. served on their clerk, on the ground that similar forms served last year on farmers had been subsequently withdrawn; and what action, if any, he proposes to take in the matter; and (2) whether in connection with the decision of the Dundalk Urban District Council, Louth, on 10th January, to return certain copies of Form IV. marked in red pencil with the statement that this form did not apply to Ireland, since the statutory period of days has elapsed since the serving of such forms, any steps have been taken to enforce the statutory fine of £50 for non-compliance with the order?
§ Mr. LLOYD GEORGEThe facts are as stated. As some misconception appears to exist on this subject, perhaps I may explain that, as I have already stated, there is no need to issue Form IV. in the rural districts of Ireland, where the information which that form is designed to secure is already in the possession of the authorities. But in urban districts—in which the land referred to in these questions is situated—it is necessary to obtain information by means of Form IV. for the purposes of Increment Value Duty. As regards the last part of the questions, the usual forms calling the attention of the clerks to the penalty for not filling up the form will be sent. Further action will depend on the reply received and the need for further information to enable the valuation to proceed.
§ Sir C. KINLOCH-COOKEWill the fine be enforced if the form is not filled up?
§ Mr. LLOYD GEORGECertainly.
§ Mr. NEWMANHave any Form IV.'s been served in connection with Irish land at all?
§ Mr. LLOYD GEORGEI explained repeatedly last year, not merely in answers to questions, but in Debates in this House, that it was not necessary, because we already had the information. There is no object in duplicating machinery at great expense to the public to serve a purpose already accomplished.
§ Mr. MOOREIs it the case that the Department has refused to send a single valuer to inspect agricultural farms in Ireland?
§ Mr. LLOYD GEORGEThat is because we have already got the information, and there is no object in sending a valuer to obtain information we already have.
§ Mr. MOOREDoes the right hon. Gentleman suggest that the Poor Law valuation in Ireland is the foundation of all valuations for the purposes of the Budget?
§ Mr. LLOYD GEORGEI never referred to the Poor Law valuation.
§ Mr. LLOYD GEORGEThat shows how little the hon. Member has studied the question. He must be aware there are several valuations in Ireland, and that there is a valuation going on now under the Land Act which gives information of a very valuable kind to the Department.