SUB JUDICE.
[To THE EDITOR OF VIZ "SPECTATOR."] notice that exception has been taken by the Commissioners of Inland Revenue to a letter appearing in your issue of the 3rd May on the ground that the subject discussed by the writer was sub judice. I am in a position to know that such was not the case, as no answer was given to the question of whether the Government Valuers were including tenant right in total values until Wednesday, May 6th, in answer to a question put in the House by Mr. Beville Stanier as to whether crops belonging to a tenant are included in total value or not, the answer being that they were not. The next day a definite line on this subject was taken by the Commissioners before the Referee in the Chells case, so that now the question as to whether tenant right should or should not be included in total value is in fact sub judice, and therefore would not now be a proper subject for discussion.
The rule as to the discussion of matters sub judice is an excellent one, but what is sauce for the goose is sauce for the gander, and if it is improper to discuss the many questions which are sub judice under the Finance (1909-10) Act 1910, surely it is equally improper for the Commissioners to make and serve valuations in which such points arise ; and it will be seen from the following lists of sub judice points that the great majority of properties which have to be valued are affected.
The following are points affecting agricultural land and un- developed land used for agricultural purposes : (1) Should tenant right be included in gross and total values ? (2) Should buildings which are the property of the tenant be included ? (3) Should grass bo considered as being removed in arriving at full site value ? (4) Should sea wall and river banks be divested ? (5) Should drains be divested? (6) Should walls and wooden and wire fences be divested ? (7) On what basis should full site value be arrived at, i.e., should the fact that there are buildings on other people's adjoining properties be taken into account ?
Points affecting other properties : (1) Should the licence value be included in the total and gross value of licensed premises ? (2) If so, how should it be deducted? (3) The proper method of arriving at the deduction for value attributable to the making of roads. (4) Should any deduction be made for value attributable to the appropriation of land for roads ? (5) Should fixed machinery and trade fixtures belonging to tenants be included in gross and total values ?
These points are not mere quibbles brought forward to create confusion, but are genuine difficulties which must arise in checking a Government valuation, and are in fact in process of being decided by the Courts; therefore until they are settled no valua- tion can definitely be said to bo in accordance with the Act. In these circumstances, surely the time has arrived when the valuations should be suspended until they are finally decided, especially as under the Act, if a valuation is not objected to within sixty days, it becomes "settled"; the Commissioners are therefore not only serving valuations, but are allowing them to become settled, knowing that it is quite impossible to say whether they are correctly made or not.
Large numbers of probably inaccurate valuations are thus being completed, owing to the ignorance or apathy of many owners or agents, whilst those who have a knowledge of the Aet are being pat to great inconvenience by present methods, having to object to valuations within sixty days in order to keep them open, not knowing in the least in what form the objections should be made.
I hope, through your influence, pressure will be brought to bear upon the Valuation Department to induce them to cease making further valuations while all these important questions remain sub judice.—I am, Sir, &c., EDWIN SAVILL. 24 Great Winchester Street, E.C.
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