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LORD ORANMORE AND BROWNE had the following Notice on the Paper:
To ask His Majesty's Government whether mineral rights duty is properly assessed and levied upon the gross amount of rent or royalties paid in respect of the right to work minerals without any deduction for necessary expenditure by the proprietor for computing and checking the amount of rent due in relation to the minerals worked; whether for the purposes of Super-Tax and Income Tax the like gross return is the proper basis of assessment; and, if so, whether it is the fact that in assessment of Income Tax a deduction is made in respect of the cost of maintenance, repairs, insurance, and management of land or houses; and further, whether in assessing the rateable value of property deduction is made in respect of the cost of repairs and insurance; and whether His Majesty's Government will explain why in the case of mineral rights taxation is levied upon the gross return both for mineral rights duty, Super-Tax, and Income Tax; and whether it is their intention to provide for the allowance of a reasonable deduction from the gross return.
§ The noble Lord said: My Lords, I know that your Lordships are anxious to proceed as soon as possible with the consideration 714 of the Resolutions on the subject of the reform of the House to be moved by the noble Earl on the Bench in front of me. I have, therefore, given notice of my intention to postpone the Question which stands in my name.