§ Turning now to another topic, hon. Members are, no doubt, aware that there has been no general re-assessment of land and house property to Income Tax, Schedule A, outside the Administrative County of London since 1910. In the ordinary course, a re-assessment would have been made in 1915, but War conditions rendered that impossible. I propose a re-assessment to come into force in 1923–24. This re-assessment, owing to the great changes which have taken place in the value of land and houses, will involve an immense amount of work, and in England and Wales must be spread over a longer period of time than on previous occasions, and I shall, accordingly, submit for the approval of the Committee arrangements under which the return forms will be issued, and the valuation work commenced in the course of this year, although the assessments will not become operative until next year. When this re-assessment is made, I have no doubt the result will be of considerable benefit to the Exchequer.