asked the Chancellor of the Exchequer if the valuations of land made under the 1909£10 Finance Act are completed have these valuations been so revised as to bring them up to date; and, if so, what are the main purposes for which they are used?

I would refer the hon. Member to Section 57 (1) of the Finance Act, 1920, and to the statement of my right hon. Friend the Member for West Birmingham (Mr. Austen Chamberlain) when introducing the Budget of that year. I am sending the hon. Member a copy of that statement.