The witnesses who supported the rating of feu duties and site values were generally in favour of rating unoccupied building land, and also land on the outskirts of urban districts ripe for building (whether unoccupied or used for agricultural purposes), for similar reasons to those urged in England.1 Most of these witnesses came from Glasgow, and it was stated that there was a good deal of land there which was held unoccupied for the purpose of obtaining a larger price hereafter.2

But like the English witnesses, they admitted the difficulty of defining building land on the outskirts of urban districts. Mr. Henry, the Assessor of the City of Glasgow, defined it as "land ready for feuing purposes." Until agricultural land came within that category, he would rate it on its agricultural value. Mr. Henry further pointed out the difficulty of putting a value upon it.

Mr. Burt, President of the Land Restoration League, thought that the effect of rating unoccupied land would be "to open up land for use that at the present moment is held out of use." ..." It would open up land for use that is in a sense partly built upon; that is to say, in centres such as Glasgow we have valuable sites occupied for temporary purposes." ..."It is quite a common thing for speculators to feu a large area of ground, and, perhaps, cover a small portion of it sufficient to secure the superior, and hold the rest for the speculative rise."

Mr. Ferguson, representing the Workers' Municipal Election Committee of Glasgow, thought that the proposal would have the effect of throwing into the market considerable quantities of land held unoccupied until the price rises. The effect of this he thought would be to improve the housing of the working classes. Mr. Chisholm also thought that more land would thereby be thrown into the market, and that, consequently, rents would be reduced.

The view of Mr. M'Bain, Vice-President of the Glasgow

Gray,

17,168-77

Chisholm,

17,053-63. Henry,

15,511-23

Burt,

16,163-6, and Vol. III. of Min. of Ev., App. No. XIV., p. 212.

Ferguson,

16,850-5,

16,859,

16,872-84,

Chisholm,

17,146-7; and Vol. III. of Min. of Ev., App. No. XXIV., par. 7. Cochran, 15,978, and Vol. III. of Min. of Ev., App. No. XII., pp. 208, 209.

1Stewart, 14,745 and Vol. III. of Min. of Ev., App. No. IV., par. 17; Henry, 15,511-23; Cochran, 15,839-46, 15,860-2, 15,867-71, 15,908-15, and Vol. III. of Min. of Ev., App. No. XII., pp. 208, 209. Burt, 16,161-8, 16,259-68; Alison, 17,017-9; Gray, 17,168-77, 17,276-86, and Vol. III. of Min. of Ev., App. No. XXV, par. 24; Waddell, 15,813-7. But see contra Brand, 16,049-52, 16,061-6, 16,128-38, and Vol. III. of Min. of Ev. App. No. XII., par. 7.

2In a Table put in by Mr. Henry, the Assessor of the City of Glasgow (Vol. III. of Min. of Ev., App. No. VII.), it is shown that there were 340 vacant spaces estimated at a total rental value of 8,136l. 15s. {see as to method of arriving at this value, 15,522-3).

Landlords' Association, was that it would make the land dearer to feu. He says: "As you are aware, in the fringe of all large cities there is always an area of unoccupied land that cannot be used for agricultural purposes, which stands unoccupied for years, and, when it comes to be feued, the want of return for all those years requires to be added to the price the owner gets; if he has been losing all those years and has been paying taxes besides, it will make land still dearer to feu."

M'Bain, 16,450, and Vol. III. of Min. of Ev., App. No. XVI., par. 7.