The position under the Bill as it left the Commons seems quite clear. Provision is made in the Title to grant relief from rates in the case of the land and heritages in Scotland to which the Rating and Valuation (Apportionment) Act, 1928, applies. There are three particular lands and heritages which we now wish to include which are not referred to in the Rating and Valuation (Apportionment) Act, 1928. These are the cases to which my right hon. Friend referred. First of all there are factories. Under the 1928 Act, a factory is given the same definition as is contained in the Factory Acts. The Factory Acts do not apply unless there are employés, and we wish to include the case, e.g., of the village blacksmith. That is the first point. The second case is with regard to salmon fishings. We do not find commercial salmon fishings or any salmon fishings, defined in Scottish law. You do not find them as a heritage in the 1928 Act. Therefore, if we are going to bring them in, as we propose to do, we have to extend the Title. The third case was with regard to minerals. In Scotland we have certain subjects assessed, mines, minerals and quarries, but there is a provision providing that mines and quarries, if unworked, are not to be assessed, but nothing is said about minerals. The Court of Session some 40 or 50 years ago decided that minerals must if let be assessed even though they are not worked. We are not seeking to change the law of Scotland at all. The hon. Member for Spring-burn (Mr. Hardie) was quite wrong with regard to his statement, as to what is the law in Scotland. Unworked minerals, if let, are assessed. They are not, I believe, assessed in England. We are seeking to make the two laws conform. All we ask with regard to the third matter is that where minerals are let as part of a colliery but let from a different lessor, you may look at the whole thing as a unum quid and treat the minerals which are let under this derating. We are not giving gifts to any person. All that we are doing is to relieve them of certain liabilities which they have had to meet. They are assessed in Scotland for unworked minerals if let, but not in England. These three proposals, therefore, seem to me to be sound, and the purpose of the amendment of the Title is so that we may have the appropriate Clause introduced into the Bill.