SECTION II.

COMMUNICATIONS REFERRING TO PAPERS IN THE "TRANSACTIONS," &c.

The Corn Production Act.

While it is rightly contrary to precedent to attempt any criticism of the President's Opening Address, it may be permitted to add something to the interesting and valuable review of the provisions of the Corn Production Act which he gave therein by touching a little more fully upon the much debated Part IV. of the Act.

Part IV., as the President pointed out, must be looked upon as a corollary of Part I., the Government reserving to themselves the right of demanding that the land shall be so cultivated as to produce the maximum quantity of food in return for the guarantees against a break in prices given under Part I.

Under Section 9 (1) the Board of Agriculture may serve a notice on an occupier of land requiring him to cultivate the land in accordance with such directions as the Board may give when they are of opinion (a) that the land is not being cultivated according to the rules of good husbandry, or (b) that for the purpose of increasing in the national interest the production of food, the mode of cultivating any land, or the use to which any land is being put, should be changed. They may also require that any covenant, so far as it interferes

with their directions, should be suspended, and may provide for securing to the landlord any payments or other benefits (if any) as they think just on account of any profit or benefit derived or expected to be derived by the tenant by reason of the suspension of the covenant. This latter provision would seem designed to secure to the landowner some share, for instance, in the profit to be derived from the accumulated fertility of grass land which he has laid down, and in respect of which a notice to break up is served.

Should the occupier fail to carry out the directions given, the Board are empowered to make such order as they think required by the circumstances for determining the tenancy, or for entering on and cultivating the land either themselves or by any person authorised by them. Provision is also made for adjusting the relations between landlord and tenant when a tenancy is determined; for the making, if so desired, of a record of the condition of the land of which possession is taken; for the withdrawal of the Board from land of which they have taken possession, and for other similar matters.

Any person aggrieved by the service of the notice is given the right of appeal to an arbitrator who, in thc absence of agreement, is nominated by the President of The Institution for the time being.

Provision is also made for the payment of com. pensation to persons who have suffered loss through the action of the Board, either by means of periodic payments in respect of deprivation of annual income, &c., or by a capital sum in respect of damage shown to have accrued through the ploughing up of pasture land or other alteration in the cultivation of the holding. It is clear that claims coming within the latter category

cannot be made until it is known definitely that damage has been occasioned, which may not be for some years. Regulations will be made by the Board of Agriculture as to the time within which such claims must be made. Here, too, in the absence of agreement as to (1) the amount, and (2) the arbitrator, the question will be left to an arbitrator nominated by the President of The Institution.

It should not be overlooked that Part IV. does not come into operation until 21st August, 1918, or until the present war has terminated, whichever is the earlier. Till then the power of enforcing proper cultivation, and the method of making claims for compensation, will be those now obtaining under the Defence of the Realm (Consolidation) Act. On the Corn Production Act coming into operation, therefore, occupiers and owners will be placed in a better position than that which they now occupy as they have at present no appeal from decisions of the County Executive Committees on the subject of cultivation, while appeals with regard to compensation can be made only to the Defence of the Realm (Losses) Royal Commission, sitting in London. The latter fact bears hardly upon small claimants, as the cost of appearing before a tribunal sitting at a centre a considerable distance away practically forces them to accept a settlement whether they look upon the terms offered as reasonable or not.

The Housing Committee's Report.

Mr. HENRY LOVEGROVE (Fellow), who both in his private practice and as a district surveyor has had wide experience in connection with housing problems, communicates the following notes in reference to the Housing Committee's Report :

Small two-storey houses are in greater demand than tenements in large buildings.

The ordinary plan of a small house consisting of a front and back room and staircase in the main building with offices in a small back addition has obvious defects, the principal being that the back room is badly lighted, while the restricted space that the plan affords for the kitchen in the back addition makes it unsuitable for use as a living-room by the family, a purpose to which it is often put.

A wider frontage should in every case be provided, and a hall staircase brought to the front with a sittingroom adjoining. This would allow of a larger back room, and behind the staircase a scullery sufficiently large for cooking and washing, but too small for use as a living-room. The back addition could be reduced, providing a w.c. and small pantry, rarely provided in such houses. The light of a house thus planned would be greatly improved, as also would be the yard at the

rear.

Mr. Lovegrove contends that such an arrangement would provide a better family house, and one more readily let.

SECTION III.

PROFESSIONAL QUERIES AND REPLIES.*

Query 2067.

PROPERTY TAX-DEDUCTION FROM RENT-RECEIPT.

In cases where property tax is paid by a subtenant, can the ground landlord insist on his lessee producing the collector's receipt before allowing the deduction from his rent in respect of his proportion of the tax?

If so, how can the lessee comply, seeing that the collector's receipt is the property of, and is held by, the person paying the tax?

Replies to Query 2067.

A.

Where the lessee is not the occupier, and does not, therefore, pay income tax on the premises direct to the income tax collector, a ground landlord cannot insist upon the production of the official receipt for tax paid by a sublessee.

But he can insist upon his lessee giving him an undertaking that the Schedule A income tax charged in respect of the premises has been duly paid.

Escape from payment of Schedule A tax by occupiers is so rare that it is now practically the universal custom for ground landlords to allow deduction of it at the current rate, and on the full amount of the ground rent, without any demur.

G. TURVILLE BROWN, Fellow.

B.

It is not usual for a ground landlord to ask for the production of the receipt for property tax. I have never known such a case.

The note at the foot of income tax receipts states that "the receipt

*Replies are, in all cases, authenticated by the name of the Member supplying the information asked for.