79. MARQUESS of TULLIBARDINEasked the right hon. Gentleman whether valuers are bound to give detailed valuations; and whether cases have occurred in which gross valuations are given, and that difficulty has been experienced in extracting detailed valuations; and, if so, whether he proposes to take any action in the matter?
§ Mr. LLOYD GEORGEThe Commissioners of Inland Revenue are required to cause a copy of their provisional valuation of any land to be served on the owner; under the provisions of Section 26 (1) of the Finance (1909–10) Act, 1910, this valuation is required to show separately the total and site value of the land, but as a matter of practice it contains considerably more information than is legally necessary. I do not propose to take any action in the matter.
80. MARQUESS Of TULLIBARDINEasked the Chancellor of the Exchequer whether he is aware that a certain valuer in Scotland, on objection being taken by a proprietor to a hill farm being valued at Carse rent, informed the complainant that if he reduced the value of the hill farms it would be necessary for him to increase the value of other parts of the estate, and in consequence hopes he will agree to the proposed valuation, this statement having been made in writing after the detailed valuation of the estate had been rendered; and whether this is the method intended of working the Act?
§ Mr. LLOYD GEORGEI am not aware of the case referred to by the Noble Lord. If he will give me particulars of it I will cause inquiries to be made.
MARQUESS of TULLIBARDINEIn view of the fact that this valuer stated that if he gave a reduction on one item he would have to raise it on another, may I ask if this is according to the orders of the Treasury, and if estates are valued first as a total and then divided into items; and if objection is taken on one item the balance is added to another?
§ Mr. LLOYD GEORGEIf the Noble Lord will send me particulars I will inquire into the matter and let him know.