SYSTEMS OF L.\ND VALUATION IN THE UNITED KINGDOM 83 



The Commissioners are empowered to call for returns from any owner 

 or person receiving rent, giving particulars as to the rent, ownership, 

 tenure and such like. Accordingly a form of return known as " Form 4 " 

 was prepared and 10,931,236 of these forms were issued to owners mostly 

 in August, 1910, and 93.23 per cent of these were received by the Commis- 

 sioners up to the 31st. March, 1913. These figures exclude Ireland. The 

 form of return is shown in Appendix I. 



The Commissioners obtained copies of the Poor Rate Valuation I,ist 

 for each Parish (shown in Appendix II of Part 1 of this article) in force on 

 30th. April, 1909, and the information there given as to owner, occupier, 

 area and poor rate assessment was placed upon Forms 4 before issue to 

 the owners, to enable them to identify the property concerned by each Form 

 4. At the same time the opportunity was taken to give an identification 

 number to each Form 4 to correspond to a serial number inserted against 

 each hereditament or separately rated occupation appearing in the copy 

 of the Poor Rate Valuation L/ist. These identification numbers in each 

 parish are the permanent means by which the new Valuation Book is 

 related to the record plans of the Commissioners and by which owners can 

 relate their properties to the respective units of valuation. 



It will be observed by a reference to the second part of Form 4 in Appen- 

 dix I that the owner coiild if the so desired furnish the Commissioners with 

 his opinion of the value of the property, whereupon the Commissioners are 

 to give it their consideration before fixing the values ; but +his option has 

 been very rarely exercised. 



A penalty not exceeding £50 can be imposed through the Courts under 

 the provisions of the Finance Act in case of failure to return Form 4 ; but 

 the writer is not aware of any instance where it has been found necessary 

 to exact a penalty. 



Persons who pa)"- or receive rents can be required to state the names 

 and addresses of the persons to whom the rents are paid or on behalf of 

 whom they are received. 



Powers of Inspection of propertj'^ by the Commissioners' valuers are 

 given in the terms following : 



" For the purpose of the exercise of their powers or the performance 

 of their duties under this Part of this Act in reference to the valuation of 

 land, the Commissioners may give any general or special authority to any 

 person to inspect any land and report to them the value thereof, and the per- 

 son having the custody or possession of that land shall permit the person 

 so authorised, on production of the authority of the Commissioners in that 

 behalf, to inspect it at such reasonable times as the Commissioners consider 

 necessary. If any person wilfully fails to comply with the provisions 

 of this section he shall be liable to a penalty not exceeding fifty pounds to 

 be recoverable in the High Court." 



The word " land," as previously explained, includes the houses, build- 

 dings, etc. 



This power of inspection has been previously given to various Crown 

 and local officials under other Taxing and Rating Acts, and is therefore not 

 at variance with past procedure. 



