§ Mr. BOULTONasked the Chancellor of the Exchequer if common brick-clay has ever been held by a court of law to be a mineral; if owners of common clay have been refused compensation for common clay as a mineral by the courts of law in cases of compulsory sale by railway companies, and if, under these circumstances, he will take steps to have it declared that common brick-clay is not a mineral for purposes of taxation under the Mineral Clauses in the Finance Bill?
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§ Mr. LLOYD-GEORGEBrick-clay has often been held to be a mineral by a court of law. Questions have arisen as regards land consisting of clay taken by a railway company, as to whether the provisions governing the taking of land by a railway or the taking of minerals by a railway company are to apply, and under certain circumstances it has been held that the provisions as to taking of land, and not the provisions as to taking of minerals, are applicable. Whether brick-clay is to be exempted or not from the Mineral Eights Duty is a question which will come up for consideration on the new Mineral Clauses.