§ Mr. WEIGALLasked the Chancellor of the Exchequer how many claims for Increment Value Duty on sales of real property effected since the commencement of the Finance (1909–10) Act, 1910, have been referred to a referee; in how many cases the claims of the Government valuers have been found to be inaccurate; if, when the referee had given his decision adversely to the claim of the Commissioners, it is their practice to lodge an appeal against such decision solely upon the advice of the district valuer concerned, or upon whose advice such appeals are lodged; and in how many cases such appeals are now contemplated by the Commissioners?
§ Mr. LLOYD GEORGEThe answer to the first part of the question is seventeen. Of these seventeen cases, two were decided in favour of the Crown, three against the Crown, and one was neutral. In eight cases the appeal was withdrawn by the appellant, and in three cases the referee has been appointed but the appeal has not yet been heard. In considering the question of appealing against the decisions of a referee the Commissioners do not act, solely on the advice of the district valuer concerned; each case is dealt with by them on its merits after consulting their solicitor on the legal points involved. The number of such appeals at present in contemplation is four.