SECOND READING. (Hansard, 28 February 1881)

THE EARL OF DALHOUSIE

, in moving that the Bill be now read a second time, said, the Bill was short and simple, and its object was so obviously desirable that it seemed hardly necessary he should trouble their Lordships with any remarks upon it. As their Lordships would see at a glance, it was a purely administrative measure. It merely provided for an annual Return of local rates and taxes in Scotland, similar to the annual Returns now made in England, Ireland, and Wales, by Act of Parliament. Its effect would be to place Scotland on an equal footing, in this respect, with the other parts of the United Kingdom. That was the entire scope of the Bill. At present annual Returns of local taxation and expenditure were regularly made to the Secretary of State, under the Local Taxation Returns Acts of 1860 and 1877, from all parts of the Kingdom with the exception of Scotland, which was not included within the operation of those Acts. The only Returns of local taxation and expenditure in Scotland were those which were made under special Acts of Parliament to various Departments—such, for instance, as the Returns of poor rates and expenditure, to the Board of Supervision; of school rates and expenditure, to the Privy Council; of prison rates and expenditure, to the Secretary of State. In the counties there were no Returns of county assessment, nor of expenditure on police and roads. In the boroughs there were no Returns of assessments nor expenditure on such matters as police, sanitary reform, and city improvements. What 1840 was wanted, and what this Bill provided, was that, in addition to these partial Returns, which were furnished at present to different Departments, a general Return of all local taxation and expenditure should be made to the Secretary of State. As their Lordships were aware, the Government were frequently asked to give subsidies to local objects; and for that reason, as well as for the sake of uniformity, it would be desirable that the Government should have in a compact form the information which such a Return as was contemplated by this Bill would supply. The Bill was drawn as nearly as possible on the lines of the Local Taxation Returns Acts of 1860 and 1877, under which the Returns were now made for England, Ireland, and Wales; and he hoped that their Lordships would see no reason for thinking that Scotland should remain, as she was at present, an exception to the general rule for the rest of the United Kingdom.