§ Mr. D. HERBERTasked the Chancellor of the Exchequer whether under paragraph I of the Second Schedule of the Finance Bill it is intended that the Land Valuation Department shall take any, and, if so, what, part in any assessment of annual values of properties under Clause 25 of the Finance Bill; and whether assessors to be so appointed would in fact be the existing assessors appointed for the purpose of assessing values under Schedule D.
§ Sir J. BAIRDThe staff of the Valuation Office will co-operate in the work of re-valuation, but is not concerned in the appointments to be made under paragraph (1) of the Second Schedule of the Finance Bill, to which my hon. Friend refers. That paragraph makes the necessary provision for the General Commissioners to appoint in due time the local assessors, who are to act in connection with the re-assessmennt of property to come into force for Income Tax and Inhabited House Duty purposes for the year 1923–24. These appointments are, of course, in the discretion of the Commissioners concerned: it may, however be expected that normally the existing local assessors in the various parishes will be appointed.