Mr. CHAMBERLAIN:

As regards the position of officials at present engaged on land valuation under Part III of the Finance Act, 1931, I would refer to my answer of the 19th November to the hon. and gallant Member for Chelmsford (Lieut.-Colonel Sir Vivian Henderson). I anticipate, however, that any increased requirement by the Board of Customs and Excise can be met by transfer of staff from other Departments whose work has been reduced.