§ Mr. CHARLES BATHURSTasked the Chancellor of the Exchequer whether [...] intended, however numerous the sepa[...] occupations on an estate may be and h[...] ever great the labour involved in answ[...]ing the long list of questions in respect such occupation contained in Land Fo[...] 4, recently issued from the Inland Revenu[...] Office for the purposes of valuation unde[...] Section 26 of the Finance (1909–10) Act, 1910, to insist upon all returns being made to the Commissioners within the prescribed period of thirty days, and in default thereof to impose the statutory penalty of £50?
§ Mr. LLOYD GEORGEA reasonable extension of time will be granted in cases where it is represented that undue hardship would be caused by requiring the returns to be made within the prescribed period of thirty days.
§ Mr. AUSTEN CHAMBERLAINasked the Chancellor of the Exchequer if he will cause a complete list of officials appointed, since January, 1909, in connection with surveying and valuation for purposes of Inland Revenue, to be printed in an early issue of the "London Gazette," setting forth in each case the district for which the official is appointed to act, the nature of the previous experience which qualifies him for the appointment, and the salary and emoluments attached to it?
§ Mr. LLOYD GEORGEI will bear in mind the suggestion of the right hon. Gentleman; but, until the valuation staff is complete, I am inclined to think that it would be undesirable to publish a list of the officials in question and of their stations.
Captain COOPERasked the Chancellor of the Exchequer whether, in the event of Form 4, in connection with the general valuation of land under the Finance (1909–10) Act, 1910, not being 2505W issued to owners of land in Ireland, any opportunity will be given to them to furnish the particulars in the third part of that form (which the owner may furnish if he desires); and what opportunity will be given to them of stating that they intend to claim exemptions under Section 17 of the Act?
§ Mr. LLOYD GEORGEThe hon. Member may rest assured that facilities for furnishing information and claiming the benefit of any exemption will be given to owners of Land in Ireland before any claim for duty is made.
§ Mr. CHARLES BATHURSTasked the Chancellor of the Exchequer whether a separate valuation is to be made under Section 26 of the Finance Act in respect of every one of several allotments, often exceeding 100 in a single field, as being each under separate occupation; and, if so, whether it is necessary to fill up a separate copy of Land Form 4 in respect of each allotment?
§ Mr. LLOYD GEORGEOwners of fields let out in allotments will not be required to make a return in respect of each separate allotment.
§ Mr. C. BATHURSTasked the Chancellor of the Exchequer whether, in reply to Question Q in Land Form 4, an owner is required, for the purposes of land valuation, to furnish particulars of land which has been sold by himself or his predecessors in title within twenty years from 30th April, 1909, or whether in such question the word "purchase" should be substituted for the word "sale"?
§ Mr. LLOYD GEORGEInasmuch as a person who has sold land prior to 30th April, 1909, will not be called upon to make a return in respect of that land, the answer to the first part of the hon. Member's question is in the negative. The meaning of the question would not be altered, nor would any advantage be gained by the substitution of the word "purchase" for "sale."
§ Mr. C. BATHURSTasked the Chancellor of the Exchequer whether it is necessary for every landowner himself to sign Land Form 4, or whether the signature of his duly authorised agent will be deemed sufficient; whether landowners will be able to obtain and retain duplicate copies of the above form in respect of every separate occupation for future reference; and whether, for this purpose, there will 2506W be issued to them on application books of duplicate forms similar to those which are being supplied to surveyors of taxes?
§ Mr. LLOYD GEORGEReturns on Form 4 will be accepted if signed by the duly authorised agent of the person required to make the return. It is not considered necessary to issue duplicate copies of Form 4, seeing that these have been published in House of Commons Paper, Cd. 5262, of this Session, and can be obtained through the ordinary channels for one penny.