90 GKEAT BRITAIN AND IREI,AND - MISCEl,I,ANEOUS 



Valuation Book, or he appeals to a referee by giving notice of appeal to 

 the Commissioners of Inland Revenue and to a " Reference Committee. " 

 The panel of referees numbers about 15 for England and Wales, 9 for 

 Scotland and 3 for Ireland. They are appointed by a Reference Com- 

 mittee consisting of the I/Ord Chief Justice, the Master of the Rolls, and 

 the President of the Surveyors' Institution as regards England and Wales, 

 and of the persons holding equivalent positions as regards Scotland and 

 Ireland. The referees are, therefore, practically appointed by the King's 

 Judges and not by any Government Department. 



The referees are skilled surveyors or valuers of high standing in their 

 profession carrying on general practice as smrveyors, who invariable' 

 inspect the property concerned and hear evidence locally ; the Reference 

 Committee selects a referee from the panel to hear each appeal. The 

 referees are paid out of moneys provided by Parliament, and neither the 

 appellant nor the Commissioners of Inland Revenue are at any cost as 

 regards the referees' fees ; the referee can at his discretion award as to 

 whether either party to an appeal should pay the expenses of the other 

 party. 



The number uf notices of appeals that have been lodged up to 

 31st. March, 1913 have been 0.1% of the number of units of occupation 

 the Provisional Valuations for which have been screwed upon the owners, 

 or one in everj' thousand. The greater portion of the appeals are settled 

 without recourse to an actual hearing by a referee. 



Apportionments of any unit of Original Valuation are made when only 

 part of a unit becomes Hable to any land values dute^ if it is necessary to 

 make such an apportionment for the purpose of collecting the duty. The 

 owners concerned may object and appeal against the apportionment in 

 the same way as against a Provisional Valuation. The apportionments 

 must not of course aggregate to a figure differing from the Original 

 Valuation figure. 



The Commissioners record on plans the boundaries of the unit of 

 each Provisional Valuation and of any subsequent apportionment. The 

 plans used are those made by the Ordnance Survey Department. 



Statutory companies such as railway, canal, dock, water, gas or other 

 companies who carry on such public undertakings under any Spcial Act of 

 ParHament, are exempted from making returns to the Commissioners as 

 to their property except as to the cost of the acquisition of the land by the 

 company and such cost is adopted in heu of the original Site Value. Conse- 

 quently such properties are not being valued. 



§ 6. How THE VALUATION IS VROGRESSINC. 



The progress that has been made in the immense task of making the 

 Original Valuation of the United Kingdom will doubtless be of interest. 



The Act passed on 29th. April, 1910, whereupon the Commissioners 

 had to organise an administrative scheme and engage a stafE of valuers and 



