RATES (PROCEEDINGS FOR RECOVERY) BILL. (Hansard, 9 September 1914)

§ Mr. HERBERT SAMUEL
I beg to move, "That leave be given to introduce a Bill to extend the time within which proceedings may be taken for the recovery of Rates."
Under the present law proceedings must be taken within a period of six months after the rate has become payable in the case of the general district rate, the water rate, the highway rate, and some other minor rates, but this limitation does not apply to the poor rate and the rates connected with it, such 583 as the borough rate and the county rate. With respect to the rates to which it does apply, the local authorities are in this dilemma: Either they must prosecute within a period of six months, although they know the rate cannot be paid because of difficulties consequent upon the War, or else they must forego the prospect of recovering the rate at any future time, although they have reason to think that after the present distress the rates may easily be payable. The Bill is being introduced with the full approval of the Municipal Corporations Association, and it provides that this limitation of six months within which certain rates can be recoverable by legal proceedings shall not apply where it can be shown that the inability to pay is through circumstances attributable directly or indirectly to the War. In these cases the local authorities can give a longer latitude than six months without losing all prospect of being able at some later date to take proceedings in regard to the rates which have become due.

§ Sir GEORGE YOUNGER
Does this Bill apply to Scotland?

§ Mr. HERBERT SAMUEL
No; I believe it is not necessary.

§ Mr. MAURICE HEALY
Will it apply to Ireland?

§ Mr. HERBERT SAMUEL
No; it is not necessary in the case of Ireland. I have consulted both the Scottish Office and the Irish Office, and they both say it is unnecessary that this Bill should apply.