§ 37. Mr. WILLIAM GRAHAMasked the Secretary of State for Scotland whether his attention has been called to the recent observations of Lord Hunter and Lord Sands in the Court of Session, dealing with the case of the burgh of Denny, in the Valuation Appeal Court, affecting the determination of the annual value of waterworks, and pointing out that the revenue principle is obscure and unsatisfactory and involves innumerable anomalies; whether he has received representations from local authorities, the Convention of Royal Burghs, and other representative bodies in Scotland, directing attention to these anomalies in the valuation of waterworks and other public utility undertakings; and whether, having regard to these facts, the Government will promote legislation to amend the present law and practice?
§ The SECRETARY of STATE for SCOTLAND (Sir John Gilmour)I am aware of the observations on the present method 1170 of valuing waterworks referred to in the question, and I have received a number of representations on the subject. The question of introducing legislation to amend the Valuation Acts with regard to the valuation of waterworks and in other respects is at present under consideration.