COMMITTEE. (Hansard, 23 July 1894)

THE DUKE OF ARGYLL
My Lords, I ought to apologise to the noble Lord opposite (the Lord Privy Seal) for not having been present when he moved the Second Reading and perhaps gave an explanation of the object of the Bill which was not reported in the newspapers, and which I have not seen. It seems rather an unimportant Bill except with regard to one provision to which my attention has been called by persons in Scotland who think it will have rather an unfair effect upon other ratepayers in the counties. It is in the 7th clause, which gives to a great variety of companies and to corporations the privilege of having their corporate property assessed not by the county valuators but by the railway and canal assessors. I believe that under their valuation considerable advantage is given to those whose property is assessed, and the representation made to me is that under the 7th clause a considerable additional burden will be thrown on other ratepayers. The effect of this clause upon the existing law is not to me very clear. I have looked into the Statute of which this Bill appears to be an amendment, and from that it appears that all companies in possession of corporate property have now the right of applying to be assessed by the railway and canal assessors. This clause makes it not only not optional to to them to apply for it, but enacts that they shall be so assessed. There is another important difference. The clause, as I read it, brings in for the first time property belonging to Corporations, Burgh Commissioners, Trustees, or Local Authorities. I should be glad if the noble Lord in charge of the Bill would explain what will be the effect of that upon other rateable property upon the 654 register, and how far it has been applied for by the Local Authorities in Scotland.

THE LORD PRIVY SEAL AND CHANCELLOR OF THE DUCHY OF LANCASTER (Lord TWEEDMOUTH)
I think I can in two sentences answer the question which the noble Duke has put. The object of this clause is really to make absolutely clear and certain the present practice which has been usual in this matter in Scotland. The history of this clause is this: some time ago Lord Stormonth Darling decided that these quasi-Public Companies do not come within the definition of the word "Company," and that it is not competent to them to apply to the assessors.

THE DUKE OF ARGYLL
That was the Crinan Canal case.

LORD TWEEDMOUTH
Yes; but this decision was reversed on appeal. This provision was introduced into the Bill in consequence of Lord Stormonth Darling's decision in the Crinan Canal case. It was thought well that in spite of the reversal of Lord Stormonth Darling's decision by the Court of Appeal this clause should still remain in the Bill, in order to make it quite clear that these Public Companies could apply to the assessors of railways and canals to make valuations as in the past. It is not compulsory on them to do so; it is left perfectly optional, and the clause is only intended to give effect to what has been the practice in Scotland up to the present. I believe, as a matter of fact, there are 18 Companies in Scotland at present who have their property valued by the assessors in this manner.

THE DUKE OF ARGYLL
Does that apply to municipal property?

LORD TWEEDMOUTH
The intention of this Bill is not to introduce any change in the law, but simply to confirm the practice which has been usual, and which the Court of Appeal decided to be the practice, reversing Lord Stormonth Darling's decision.

THE DUKE OF ARGYLL
I quite understand that as to other Companies, but a Municipal Corporation is not a Company in the eye of the law, and I very much doubt—I say it subject to the opinion of noble and learned Lords—looking at the Statute whether the property of a Municipal Corporation would come under the law as it now stands.

LORD TWEEDMOUTH
As I understand, it is only with regard to under- 655 takings of a public character which are carried on by it in its corporate character. It is only in the case of their doing certain work as companies—providing gas, water, and so forth, as they sometimes do. But if the noble Duke will allow me, I will make further inquiry at the Scotch Office, and will, if possible, answer his question in the Standing Committee to-morrow.

THE EARL OF CAMPERDOWN
said, Section 23 of the Statute referred only to Gas and Water Companies having continuous lands or heritages liable to be assessed in more than one county or burgh. It did not refer to the property of Corporations which presumably would lie within their districts, but to Companies having property in more than one county, parish, or burgh.

LORD TWEEDMOUTH
I will inquire into the matter.