HC Deb 01 December 1931 vol 260 c937
55. Mr. LAMBERT

asked the Chancellor of the Exchequer whether any, and if so, what, instructions have been issued to the valuers engaged in the valuation of land under Part III of the Finance Act, 1931, that the valuations shall proceed on a gold or a sterling basis?

Major ELLIOT

No special instructions have been issued. These valuations would naturally be expressed in terms of sterling.

Mr. LAMBERT

In view of the fact that the pound is fluctuating in value and that this land valuation cannot take effect until 1933, will the Treasury suspend this perfectly useless procedure?

Sir WILLIAM MITCHELL-THOMSON

Will my hon. and gallant Friend say whether the total value of land for the purposes of the Land Values Tax does not depend upon the agricultural value, and whether the agricultural value does not depend in turn on the agricultural policy of the Government?