§ MR. JAMES O'CONNOR
I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he is aware that it is now impossible, owing to the form of the new rate books, for clerks of unions to supply the Income Tax Commissioners with copies of the rate books showing particularly the names of the immediate landlords of every holding, and for the poor rate collectors who are 1346 requested, when furnishing their lists of tenements requiring revision, to insert the names of the immediate lessors; and, whether, seeing that the omission will lead to complications where the same tenant holds from two different landlords on the same townland, and that the form now issued is a departure from the form prescribed in the order of the Local Government Board, dated 19th April, 1899, he will advise the Local Government Board to order the names of immediate lessors to be inserted in the rate books.
§ MR. G. W. BALFOUR
The County Councils Order of the 18th April, 1899, prescribes a form of rate book which contains a column for names of immediate lessors liable to be rated. The Local Government Board have never prescribed any other form, but, to meet as far as possible the wishes of certain county councils to have the number of columns in the rate book reduced, the Board prepared an alternative form of rate book, in which a column is given for "the name of person rated" only. The notes on the form show that where the immediate lessor is rated the name should be underlined. In this way the immediate lessors can be at once identified. I am not aware what particulars are required by the Income Tax Commissioners, but the form of collectors' book prescribed by the County (Poor Rate Collectors) Order of 17th April, 1899 (which has not been altered), contains a column in which the collector is to insert all information which may be necessary for the purposes of the Valuation, Registration, and Jurors Acts.