§ Mr. MACPHERSONasked the Financial Secretary to the Treasury whether, in view of the fact that the Government pay the cost of the preparation of the valuation roll when an inspector of Income Tax is appointed assessor under the Lands Valuation (Scotland) Acts, and in view of the fact that the annual values of heritable property as fixed by local assessors are adopted for Income-Tax purposes, the Government will bear a proportion at least of the cost of preparing the valuation roll where a local assessor is appointed?
Mr. GRAHAMI regret I do not see my way to adopt this proposal. It is not the case, as the right hon. and learned Member suggests, that the annual values fixed by local assessors under the Lands Valuation (Scotland) Acts who are not inspectors of taxes, are necessarily or invariably adopted for Income-Tax purposes.