§ Mr. D. GRAHAMasked the Secretary of State for Scotland whether, seeing that the tenants of the larger agricultural holdings in Scotland are not assessed separately on their dwelling-houses, he will state the reason why the assessor for the county of Ayr has entered on the valuation roll for separate 371W assessment the dwelling-houses occupied by smallholders under the Ministry of Agriculture?
§ Sir G. COLLINSFrom inquiries made, I understand that the assessor in making up the County Valuation Roll for the current year came to the conclusion that the dwelling-houses referred to should be separately entered on the ground that such dwelling-houses were not erections or structural improvements made or acquired for agricultural purposes. Five of the smallholders concerned appealed to the County Valuation Committee who upheld the view of the assessor. None of these smallholders exercised their further right of appeal to the Lands Valuation Appeal Court.