Mr. DUNDAS WHITEasked on what principle coal mining properties in England and Wales are rated; and whether those who hold them are excused from the payment of rates in respect of them during the time when they are not being worked?
§ Mr. BURNSCoal mines are rated, speaking generally, in accordance with the principles laid down in the Parochial Assessments Act, 1836. As regards the latter part of the hon. Member's question, I may say that the point could only be authoritatively determined in a Court of Law, and I could not undertake to express, an opinion with regard to it.
Mr. DUNDAS WHITEasked on what principle coal mining properties in Scotland was rated; and whether either the lessors or the lessees of them are excused from the payment of rates in respect of them during the time when they are not being worked?
The SECRETARY for SCOTLAND (Mr. McKinnon Wood)My hon. Friend will find the information he desires if he will refer to Section 42 of the Valuation of Lands (Scotland) Act, 1854, and to the decisions following thereon, of which I shall be glad to give him a note. The Section referred to contains a provision that "no mine or quarry shall be assessed unless it has been worked during some part of the year to which such assessment applies," but that provision must be read in the light of the decisions in question.