§ Sir A. SINCLAIRasked the Secretary of State for Scotland whether his attention has been drawn to recent decisions of certain assessment authorities reducing very materially, and in one case to zero, the net annual value of certain railway companies' hereditaments; whether he has considered the effect of these decisions on the finances of Scottish county and burgh councils; and what action he proposes to take to prevent local authorities suffering these severe losses of revenue?
§ Sir G. COLLINSThe answer to the first part of the question is in the affirmative. The valuation of the Scottish railways has been fixed, subject to minor adjustments, for the years 1933 to 1938, and will not be affected by the decisions referred to during that period. I understand that appeals against these decisions, in one case to the House of Lords, are pending, and until these appeals have been determined consideration of the situation in Scotland after 15th May, 1938, would be premature.