§ 40. Mr. NEWMANasked whether the only agricultural land in Ireland in respect of which the fixed charges are already known is the land sold under the Land Purchase Acts, comprising rather less than one-half of the whole; and whether, in view of this fact, it will be possible for the Commissioner of Valuation to ascertain the assessable site value and total value of agricultural land without an issue of Form IV. to owners of such hereditaments?
§ Mr. MASTERMANThe answer to the first part of the question is in the affirmative. As regards the second part, in cases where fixed charges have not been deducted in arriving at assessable site value and total value the valuations can be corrected on the owner pointing out the need for such correction within sixty days of the issue of the provisional valuation.
§ Mr. NEWMANIn that case, is it the duty of the owner to give the information?
§ Mr. MASTERMANThe duty of the owner, if he thinks the provisional valuation is not a fair valuation, is to appeal against it.
§ Mr. NEWMANIs he not going to have Form IV.; will he get the provisional valuation without Form IV.?
§ Mr. MASTERMANIn some eases Form IV. has been served; in other cases it has not been necessary.
§ Sir EDWARD CARSONIs it in the cases of Nationalists that it has not been considered necessary?
§ Mr. MASTERMANNo; it is mainly a question between town and country.
§ 41. Mr. NEWMANasked, in respect of towns and all land in rural districts in Ireland, as well as agricultural land, how the total and assessable site values can be set out as prescribed by statute unless the existence or non-existence of fixed charges has been previously ascertained and, where they exist, their amounts; and how this information can be obtained unless by the issue and receipt of Form IV.?
§ Mr. MASTERMANThe only agricultural land in respect of which there is official information as to fixed charges is that sold or being sold under the Land Purchase Acts. In the case of other land information as to fixed charges could be obtained from the landlord in the manner indicated in my reply to the hon. Member's last question.