§ Mr. AMMONasked the Home Secretary whether he is aware that, the licences of two small beerhouses, namely, the Olde Lord John, 15 feet frontage, rateable value £25, and average barrellage 405, and the Royal Oak, 14 feet frontage, rateable value £42, and average barrellage 443, both in Sumner Road, in the parish of Camberwell, Newington petty sessional division, were, with other neighbouring licences, refused under compensation in the year 1920: that compensation of £3,008 and £3,785, respectively, was offered by the licensing 1278W authority and refused by the parties; that the Inland Revenue have recently fixed the values at £4,755 and £5,643, respectively; and that in the case of the Royal Oak the parties again refused to accept the offer, and on a threat to appeal to the High Court the Inland Revenue increased the figure from £5,643 to £6,000, apparently on the ground that owing to the other neighbouring licensed houses refused in 1920 having recently been closed upon payment of the compensation money the trade of the Royal Oak had since increased, two years after the licence had been refused: and whether the Inland Revenue still recognise the Kennedy judgment as the basis for compensation?
Mr. YOUNGMy right hon. Friend has asked me to reply to this question. These. cases were dealt with by the Commissioners of Inland Revenue with due regard to the principles laid down in the Kennedy judgment, both when the original award in each case was made, and also, in the case of the Royal Oak, when, after notice of appeal had been given, the amended award was made.