Mr. DUNDAS WHITEasked the Secretary for Scotland whether his attention has been called to any cases in which small landholders and statutory small tenants have been assessed as proprietors or occupiers of their holdings and their improvements thereon, instead of being assessed in accordance with the provisions of Section 31 (6) of The Small Landholders (Scotland) Act, 1911, and The Lands Valuation (Scotland) Amendment Act, 1895, therein referred to; and whether he will consider the desirability of issuing a circular to assessors and local authorities 861W calling their attention to the statutory provisions which relate to the valuation of these subjects?
Mr. McKINNON WOODSome statements to the effect mentioned in the question have come under my notice, but I am not aware of the facts, and am unable to express any opinion on the merits. As at present advised I think it unnecessary to issue a circular as I have no reason to suppose that assessors require to have their attention called to statutory provisions governing valuation, and ample opportunity of appeal is given to persons aggrieved by the assessors' valuation, but if my hon. Friend will furnish me with the facts of any cases which are within his knowledge I am prepared to consider the matter further.