I would like to ask the Minister if he considers that the Commissioners of Valuation are doing their work on a proper basis, and why houses valued this year will be assessed on five-fourths. If they are not working on a proper basis, why is he financing them? Last year the Minister informed the House that valuations were not made on a proper basis, that an allowance for repairs had been given in making the valuations and, therefore, should not be allowed subsequently in assessing the income tax. This year, he made the further case that the valuations were not high enough. The Commissioners of Valuation, however, are making valuations every day, and the Revenue Commissioners, according to this section, will make assessments for income tax, not on the valuation made by the Commissioners of Valuation, perhaps, at this moment, but on five-fourths of that valuation. Why does the Minister not supply them with a proper formula for an up-to-date basis for valuation? Of course, we all know the reason.