The Speaker of the House of Commons made a delightfully
characteristic speech at an Agricultural Show in C umberland on Thursday. He observed that, having a Land-tax form to fill up, "he looked through the Finance Act the other day to see whether that would give him a definition of the word value.' He found no fewer than nine different `values' mentioned. There was site-value, original site-value, full site-value, gross value, total value, assessable site-value, and value for agricul. turai purposes, increment value, and provisional value. After he had read a few clauses containing those words, he put the paper down and lit a cigar. Some day or other he supposed he would have to fill it up." If this is the effect of Form IV. on a man of the acumen of the Speaker, how many cigars will it cause the ordinary man to smoke?
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