HC Deb 31 May 1938 vol 336 c1821
42. Captain Ramsay

asked the Secretary of State for Scotland how many assessors are employed by each county council in Scotland, respectively, and to whom are these officials responsible and by whom are they paid?

Mr. Colville

I understand that except in the counties of Dunbarton and Renfrew, in which two and three assessors, respectively, are employed, one assessor is appointed by each county council in Scotland for the purpose of making up the valuation roll in the county, excluding large burghs. The assessor holds office at the pleasure of the county council and his salary is paid by them. In the discharge of his functions it is his duty to act in accordance with the relevant statutory provisions, and any entry made by him in the roll is subject to appeal under the Valuation Acts.