Unfortunately Mr. Lloyd George was not present to hear his
Chancellor of the Exchequer pronounce the doom of the Land Values Duty which was the feature of the Budget of 1909. Mr. Chamberlain said that as his leader's Land Taxes were unworkable and had produced little revenue, they would be repealed. The money already paid under this preposterous legislation would be refunded on appli- cation, out of the proceeds of the Mineral Rights Duty, which would continue. Strangely enough, Mr. Chamber- lain added that the Valuation Department., created for the purpose of collecting the Land Taxes, would be retained, on the ground that it might be useful in connexion with the purchase of land for public purposes. It is hard to dislodge bureaucrats even when their function has ceased, though the country can ill afford a million a year for this superfluous Department.