§ Sir JOHN ROLLESTONasked the Chancellor of the Exchequer whether he will lay upon the Table a copy of the instructions to valuers under the Finance (1909–10) Act, 1910; and whether he will state if any definite principle of valuation has been laid down by the Inland Revenue Commissioners?
§ Mr. HOBHOUSEIt is not usual to publish merely Departmental instructions; and accordingly I do not see my way to comply with the suggestion contained in the first part of the hon. Member's Question. As regards the second part, I can assure him that the principle adopted is to make every valuation on a fair and reasonable basis.