asked the Chancellor of the Exchequer whether, in view of the dicta of the Lord Chancellor and Lords Shaw and Moulton in the recent case of the Commissioners of Inland Revenue v. Herbert and others, that original site value by reference to which Increment Value Duty is to be ascertained under Section 1 of the Finance (1909–10) Act, 1910, is not the assessable site value recorded in the valuation under Section 25, he will state how many assessments to Increment Value Duty have been made inaccurately; what steps he proposes to take to rectify the errors of the Commissioners; and by what method the correct amount of Increment Value Duty will be calculated?

I can at present add nothing to the reply which I gave on the 7th instant in answer to the questions of the hon. and learned Member for West St. Pancras and the hon. Member for Chelmsford.