§ Mr. HORNERasked the Secretary to the Treasury whether, in valuations in Ireland under the Finance (1909–10) Act, 1910, in the case of land not sold under the Land Purchase Acts, the total values are issued at the same figure as the gross value; if so, under what Section is this done without first ascertaining by means of Form IV. that there are no fixed charges; and under what Section is the onus of showing the total value separately, and hence of ascertaining the fixed charges, if any, beforehand transferred from the Commissioners of Inland Revenue to the owner?
§ Mr. MASTERMANNo provisional valuations have been made in Ireland until after the issue of Form IV. except in a few cases, where "occasions" have arisen and the necessary information as to fixed charges and other matters relevant to 1285W valuation has been supplied in connection with the particulars delivered under Section 4 of the Finance (1909–10) Act, 1910. The onus of showing the total value separately has not been transferred from the Commissioners of Inland Revenue to the owner.