§ Mr. CASSEL
asked the Chancellor of the Exchequer whether he is aware that property described in the alleged provisional valuations Barnet 925 and 927 has only a total area of 1 rood 26 perches, or less than half an acre; that this property comprises a small residence and garden, and was as to all of it in the occupation of the same person, a Mr. Richards, in. 1909, and is still in his occupation; will he state why two valuations were made, and why a notice of intention to claim Undeveloped Land Duty on part of the garden, described as provisional valuation Barnet 927, has been served on the owner; what is the date of the survey made by the valuer; what is his name; whether he is a qualified valuer; will he give the entry in the book of the referencer, and say why has no information been given to the owner's agents in reply to inquiries, as was promised in the Commissioners' letter of 11th December, 1913; and do the Inland Revenue Commissioners claim that those valuations were legal provisional valuations?
§ Mr. MONTAGU
I regret the delay which has occurred in answering the inquiries of the owner's agents. The hon. and learned Member is, I believe, misinformed as to the continuous occupation of the property by Mr. Richards. At the time of the inspection, which was made on 10th February, 1913, the house was vacant. It stood in grounds 20 perches in extent, separated by a fence from an adjoining plot having an area of 1 rood 6 perches, which, I understand, is the remainder of the land to which the hon. and learned Member alludes. The valuer was unaware that this plot was occupied with the dwelling house at 30th April, 1909, and for this reason two valuations were made, and a charge of Undeveloped Land Duty was contemplated. In view of the facts now elicited a new valuation will be issued, and no Undeveloped Land Duty will be charged. The property was first inspected by a valuation assistant, a professional associate of the Surveyors' Institution, whose notes conformed to the foregoing statements, and the valuation was made by a valuer who had held a valuer's licence for twenty years.1967W
§ Mr. PRETYMAN
asked whether the Land Valuation Department are responsible for assessing and collecting Mineral Rights Duty?
§ Mr. MONTAGU
Mineral Rights Duty, like the other Land Values Duties, is assessed and collected from the head offices of Inland Revenue at London, Edinburgh, and Dublin, with the assistance of the Valuation Department when necessary.