INCREMENT VALUE DUTY 157 



ignorance, or utter disregard of rural conditions, displayed 

 by those responsible for drafting the Bill. 



1912. 



The Chancellor of the Exchequer appointed a Departmental 

 Committee in 1911 to " inquire into the changes which have 

 taken place in the relations between Imperial and local 

 taxation since the report of the Royal Commission on Local 

 Taxation in 1901." 



The Council sent Mr. H. Trustram Eve and Mr. Wood Homer 

 to give evidence on their behalf. The former occupied the 

 witness chair for three days, and gave most important evidence. 

 On 4th November the Council, while recognising the advantage 

 that might accrue from the provision of sanatoria under the 

 Insurance Act, protested against any part of their cost falling 

 on local rates, as the provision of sanatoria was a matter of 

 national welfare. 



Mr. Hayes Fisher again moved an amendment to the 

 Address regretting 110 announcement of measures to give 

 effect to the recommendations of the Royal Commission on 

 Local Taxation. In the debate which followed Mr. Bonar 

 Law made a speech in support of the amendment, com- 

 mitting himself to views similar to those which the Chambers 

 have always held. 



1913. 



In February a report from the Local Taxation Committee 

 was presented, dealing with the effect of Increment Value 

 Duty, and the method of ascertaining site values of agri- 

 cultural land under the Finance Act of 1909-10. A copy of 

 this report was shown to the Chancellor of the Exchequer 

 by a political sympathiser, when Mr. Lloyd George stated 

 that certain paragraphs were " based on an entire misappre- 

 hension of the provisions of the law." In consequence of the 

 letter containing this statement being read to the meeting, 

 the report was referred back. On 6th May the Committee 

 again presented their report, supported by Counsels' opinion 

 (Messrs. .Walter Ryde, K.C., and E. M. Konstam). This 



