§ Mr. BARNESasked the Lord Advocate if his attention has been called to cases in which the Land Court, in fixing an equitable rent, had made large reductions in rent because the buildings were much requiring repair; and whether he has made inquiry to find out if the landlords in question had, on an average, during the five years before, spent on maintenance, 1220W repairs, insurance, and management of each of the holdings one-eighth of the rental paid by the tenants; if he has not done so will he have such inquiry made; whether, under the Income Tax provisions, one-eighth part of the rent paid by agricultural tenants is deducted from the sum in calculating the landlord's income and the landlord relieved of tax accordingly; and if the landlord is entitled to exemption and, at the same time, to appropriate the money to his own use?
Mr. McKINNON WOODMy attention has not been specially called to the cases referred to. In any event I could not undertake to make the inquiry suggested. Any question as to deductions from Income Tax should be addressed to the Treasury.