§ 22. Mr. NEWMANasked the Chancellor of the Exchequer whether, subject to the decision of Mr. Justice Scrutton in the Norton Malreward and Chells cases on 2Sth February, any valuations of agricultural hereditaments or assessments for duty on such hereditaments have been made by the Commissioners of Inland Revenue; and, if not, whether any temporary reduction has been made in the staff of the Land Valuation Department?
§ Mr. LLOYD GEORGEThe service of valuations and assessments to Undeveloped Land Duty on agricultural properties affected by the judgments to which the hon. Member refers have been suspended. For the rest, I would refer to the answer I gave on the 16th ultimo to the hon. and gallant Member for the Tonbridge Division of Kent.
§ 23. Mr. NEWMANasked whether the Commissioners of Inland Revenue have as yet been able to come to a decision with regard to an appeal from the judgment of Mr. Justice Scrutton delivered on 28th February in the cases known as the Norton Malreward and Chells cases?
§ Mr. LLOYD GEORGEAn appeal has been entered in the former case raising all the points of principle decided against the Crown in both cases.