HC Deb 25 November 1926 vol 200 cc602-4
Lieut.-Colonel THOM

I beg to move, in page 7, line 39, at the end, to insert the words Provided that in assessing the value of burial grounds for rating under this Section due allowance shall be made for the exhaustible nature of their asset and the provision to be made for the future upkeep thereof. This is a very simple Amendment. It speaks for itself.

Mr. DEPUTY-SPEAKER

There being no Seconder, the Amendment falls.

Mr. MAXTON

I beg to second the Amendment.

Mr. DEPUTY-SPEAKER

Did the hon. Member rise before?

Mr. MAXTON

Yes, Sir.

Mr. DEPUTY-SPEAKER

Then I will put the Question, "That those words be there inserted in the Bill."

The LORD ADVOCATE

On a point of Order. I suggest that this is not within the Title of the Bill. It is a pure point of valuation, and is not a rating question at all. The Title of the Bill refers to matters about rating and incidental thereto.

Mr. DEPUTY-SPEAKER

The point has been considered by Mr. Speaker, and I think his conclusion is that valuation is a "matter relating thereto." There are other Clauses in the Bill, particularly 9 and 11, and one of the Schedules, which deal with the question of valuation. It is impossible to rule it out on that ground.

Mr. W. GRAHAM

I am rather surprised that the hon. Member for Dumbartonshire (Lieut.-Colonel Thom) did not take some steps to explain the Amendment. The Bill brings these burial grounds within the scope of assessment, and apparently what the hon. Member desires is to have some attention devoted to the fact that they are in the nature of a wasting asset in the process of use. All I have to say about that is that while in a very grim sense they are wasting assets, it seems to me that it would be altogether impossible to deal with that problem in a Bill of this kind and on the lines the hon. and gallant Gentleman suggests. In 1919 the Royal Commission on Income Tax discussed the whole question of wasting assets in this country and the kind of allowances which should be made in Imperial taxation. I cannot recall that burial grounds were ever mentioned, but in any event no provision has been made so far for the purpose of dealing with wasting assets, and to begin with burial grounds in a Scottish rating Measure would only complicate the issue, and I hope very much on that ground the Government will not yield to a proposal of this kind.

Captain BENN

It is impossible to avoid a comment on the situation. The hon. and gallant Member for Dumbartonshire (Lieut.-Colonel Thom) moves an Amendment which he says explains itself. It is objected to on the part of the Government on grounds of order which are found by the Chair to be invalid. It is then demofished in logic by the right hon. Member for Central Edinburgh (Mr. W. Graham).

Mr. MAXTON

In addition—

Mr. DEPUTY-SPEAKER

The hon. Member has exhausted his right.

Mr. MAXTON

On the point of Order. I seconded the Amendment purely for the sake of getting an adequate explanation of the Amendment, and that is not forth-corning yet from any quarter.

Mr. DEPUTY-SPEAKER

I am afraid the act of seconding, whether it produces an adequate explanation or not, destroys the hon. Member's right of further speech.

Captain BENN

Is it not a fact that the hon. and gallant Member for Dumbarton has a perfect right, if he wishes, to speak further to his own Amendment?

Mr. DEPUTY-SPEAKER

The hon. and gallant Member for Dumbartonshire (Lieut.-Colonel Thom), under the Rules, having moved the Amendment, may make a further speech.

6.0 P.M.

The LORD ADVOCATE

The Government cannot accept this Amendment. I agree with what the right hon. Gentleman the Member for Central Edinburgh (Mr. W. Graham) has said. If you are going to deal with this matter, you must deal with the whole question of wasting assets from the point of view AL of valuation as a separate subject. It may relieve the mind of my hon. and gallant Friend if I suggest that under the existing law assessors do take into account the question of exhaustion of such subjects as this. To seek to put it into an imperative provision of the kind suggested in the Amendment, would be quite out of place.

Amendment negatived.