§ Mr. GINNELLasked the Chancellor of the Exchequer on which of the official valuations of agricultural land in Ireland do revenue officers now make assessments in cases of sale or devolution; which did they follow prior to The Finance (1909–10) Act, 1910; and what is the difference in duty before and since on the sale or devolution of an average residential holding of 100 acres in Ireland held by a tenant subject to a fair rent, by a payer of interest 1403W in lieu of rent pending completion of purchase, by a purchaser subject to an annuity, and by an owner in fee?
§ Mr. HOBHOUSEValuations of agricultural land in Ireland for the purpose of assessment to duty have been in the past, and still are, made in accordance with the respective provisions of the law relating thereto. The third part of the hon. Member's question is of too hypothetical a nature to admit of a definite reply.