§ Order of the day for the Second Reading read.
§ THE SECRETARY FOR SCOTLAND (Lord BALFOUR of BURLEICH)My Lords, this is a very short and simple Bill, and one which I shall ask your Lordships to pass through all its stages today. Its object is to specially define what is "machinery fixed or attached" to a building. These words have been the subject of litigation South of the Tweed, but up to the present time there has not been nearly so much controversy in regard to them in Scotland. The Scottish 1080 Valuation Courts have construed them in a liberal sense, and have included as machinery which is not to be rated a larger relative amount than has been the case South of the Tweed. These decisions have been very generally acquiesced in, and all of us who are interested in valuation matters in Scotland believed that the law was practically settled. I had the honour of being Chairman of a Commission charged with an inquiry into rating questions in England, Scotland, and Ireland, and while there was a considerable amount of controversy before us with regard to this provision so far as England was concerned, we had not before us a single witness who complained of the law as it was supposed to be in Scotland at that time. Within the last few weeks a decision has been given which has changed the presumption in these matters. I have not the slightest doubt that that decision was legally accurate and in accordance with the law as it now stands, but it came as a considerable surprise to those who are interested in these matters; and even the learned judges themselves, in giving their decision, not only acknowledged that they were upsetting the existing practice, but expressed great regret that their duty obliged them, in interpreting the law, to upset that practice. The proposal in this Bill is that "machinery fixed or attached" to any lands or heritages shall in all cases be held to include machinery which produces or transmits first motive power, or which is used for heating or lighting the building. The Bill has passed through the other House of Parliament with a certain amount of criticism, but without opposition. All the Members from Scotland arc, I believe, in favour of the Bill, and an immense majority of them have signed a memorial asking that it should be passed into law before the coming valuation, which is conducted yearly, and the most important steps with regard to which have to be taken in the months of August and September. It is of the first importance, in order to prevent a great deal of inconvenience and trouble, that this short Bill should become law before Parliament adjourns, and I trust that your Lordships will give it a Second Reading and pass it through its subsequent steps today.
§ Bill read 2a (according to Order); Committee negatived. Then (Standing Orders Nos. XXXIX. and XLV. having been suspended), Bill read 3a and passed.