§ 35. Mr. ROYDSasked the Chancellor of the Exchequer whether the increase in the number of houses under and over £20 annual value in the year 1911–12, namely 93,535, is, with the exception of the previous year, 1910–11, the lowest on record for fifteen years?
§ Mr. LLOYD GEORGEThe answer is in the affirmative. I may, however, add that in 1911–12 the increase in the number of houses under £20 in value was above the average for the last fifteen years, and that the increase on all houses in 1911–12 was approximately double the figure for the previous year. Figures for 1912–13 are not yet available, but judging from the returns furnished to the Board of Trade with regard to the estimated cost of building for which local authorities pass plans, there should be a further increase in that year, and an even greater increase during the current year.
§ Mr. ROYDSIs the right hon. Gentleman not aware that the Inland Revenue Returns show a deficiency of 29,000 houses for 1911–12 as compared with the average of fifteen preceding years?
§ Mr. LLOYD GEORGEThe houses under £20 value are above the average of the preceding fifteen years.
§ Mr. ROYDSIs the right hon. Gentleman not aware that the real position as regards increase in number of houses can, owing to transfer from one class to another, only be ascertained by grouping the two classes together?
§ Mr. LLOYD GEORGEThe hon. Gentleman is emphasising one class, and surely I am entitled to call attention to another!
§ Mr. RAFFANHas not the money demanded from local rates increased in amount during the last twenty years, and was it not much higher last year than in the preceding year; and in view of the erection of houses for the working classes—
§ Mr. SPEAKERThe hon. Member had better put his question in writing.
§ 36. Mr. ROYDSasked the Chancellor of the Exchequer whether he will, having regard to the Referee's decisions in the Chells Farm and Norton Malreward cases as regards agricultural land and the Deptford (site value deductions) case affecting 1237 the valuation of urban lands, give instructions to the Valuation Department to issue no further provisional valuations pending the settlement of these points, and in the meanwhile to direct their efforts to reducing the heavy arrears in the Estate Duty Department and the 350,000 outstanding cases awaiting occasional valuations?
§ Mr. LLOYD GEORGEIt is not proposed to suspend the service of provisional valuations on account of the decisions to which the hon. Membre refers, which do not involve the abandonment in any particular of the basis on which valuations are at present conducted, unless and until they are absolutely confirmed by the Courts to which appeal is to be made. Estate Duty valuations are already being dealt with as speedily as possible, and I may remind the hon. Member that the ultimate decisions in the cases to which he alludes would bear upon occasion valuations as well as on the original valuations concurrently with which they are normally made.
§ Mr. ROYDSIs it not the fact that the decision in the two agricultural test cases affects the basis of valuation of seven-eighths of the land of the country?
§ Mr. LLOYD GEORGEThe moment the Court decides, of course we will abide by its decision; but we cannot accept the decision of the Referee on a point of law affecting other valuations.
§ Mr. PRETYMANIs the right hon. Gentleman continuing to make these valuations upon the basis which has been declared illegal by the Referee?
§ Mr. LLOYD GEORGENo. The hon. and gallant Gentleman is inaccurate. In that particular case there has been a decision, but the decision applies only to that particular case, whereas the decision of the Court is a declaration of what the law is, and so we shall certainly abide by that.
§ Mr. PRETYMANWhy is this treated as a test case if it only governs one particular case?
§ Mr. LLOYD GEORGEOf course it is going to be treated as a test case. That is why we are awaiting the decision in the case when it goes to a Court of Law.
§ Mr. ROYDSIn view of the unsatisfactory nature of the reply, I beg to give notice that I shall call attention to this question on the Motion for Adjournment to-night.
§ 37. Mr. OUTHWAITEasked the Chancellor of the Exchequer if he will obtain official Reports regarding the rating and taxing of land values from the Canadian municipalities and provincial Governments that have adopted the principle?
§ Mr. LLOYD GEORGEI understand that Papers relating to the rating and taxing of land values in British Columbia and Alberta were placed in the Library of the House in 1911 and 1912. The Canadian Government will be asked to supply similar Reports for other provinces if my hon. Friend will specify the provinces in respect of which they are desired.