asked the Chancellor of the Exchequer in how many cases proposals have been served by the valuation officers of the Inland Revenue in respect of cases decided by the Hertford Assessment Committee in the year 1949–50, where no changes in the hereditament are alleged between the date of the decision by the assessment committee and the proposal by the valuation officer.

Six hundred and forty-six, Sir.

Does not the Chancellor think that this procedure involves great hardship on the individuals and is also a considerable slight upon the local committees who were previously charged with these duties? Will he instruct his officers not to proceed in this way?

No, certainly not, Sir. This was litigation which we had inherited from the local committee, and it was not completed when my officers took over.

Does the Chancellor appreciate that my Question says:

"… where no changes in the hereditament are alleged between the date of the decision by the assessment committee and the proposal by the valuation officer "?

Quite, Sir. The allegation made was that a proper inspection had not been made of the premises by the earlier valuation officers. Since then an inspection has been carried out and, therefore an appeal made.