23. Mr. F. HALLasked if Sections 19 and 30 of the Finance (1909–10) Act, 19l0, have been in all cases observed before serving demands for Undeveloped Land Duty; and, if not, whether it, is proposed to enforce such demands before the provisions of the Act, which were inserted for the protection of owners, have been complied with?
§ Mr. LLOYD GEORGESo far as I am aware, the provisions of the Sections quoted are in all cases complied with, but I would point out that the duty of recording particulars of valuations under Section 30 of the Act does not arise until the valuations are finally settled, and this, under Section 27 (6), does not necessarily precede the service of demands for Undeveloped Land Duty.