§ Mr. WEIRasked the Chancellor of the Exchequer whether he was aware that, although the last Return of Deer Forests in the Highland Crofting Counties, published in 1908, shows that the deer forest acreage in these counties has risen to 2,958,490 acres, the assessment thereon is only £132,041; and, seeing that this valuation is based entirely on estimates provided by the owners of the deer forests, would he consider the expediency of taking such steps as may be necessary to secure assessments more approximate to the rentals which landlords secure from tenants who rent the forests for sporting purposes, especially bearing in mind that such rentals are usually fixed at the following rates for the season's bag, namely, £30 for every stag, £10 every hind, £5 every roebuck, £3 every salmon grilse, £l 10s. per brace black game, £1 10s. per brace pheasants, £l per brace grouse, and 15,s. per brace partridges?
§ Mr. LLOYD-GEORGE:I should explain to my hon. Friend that the valuation of deer forests is not based entirely on estimates provided by the owners. All such forests are assessed by the district commissioners of taxes on their rental value as lands, plus the rent at which the sporting is, or could be, let. A gross rental value is fixed in the first instance by reference to the number of head of game, but allowance has to be made in fixing the valuation for the expenses necessarily incurred by the landlords in preserving the game. I will, however, consider whether any further steps are requisite.