§ Mr. Hume, in presenting a Petition from the Provost and Magistracy of Brechin, complaining of the Stamp Duties on Inventories, said, that this was the ninth or tenth Petition he had presented during the last three years on the same subject. Nothing could be more vexatious than the manner in which these duties were levied in Scotland, for they took an inventory of every article of a deceased person, even to a night-cap, and that, too, before the body was removed from the house, if the property amounted 11 to more than 20l. He thought the sum should be fixed at 100l., and he pressed the subject on the attention of Government. The petitioners also complained of the unequal manner in which the Stamp Duties operated in respect to mortgages, the Stamp being 35s., whether the mortgage were for 50l. or 50,000l. He concurred also in this part of the petitioners prayer, and hoped that in the new arrangement of the Stamp Duties, the subject would be taken into consideration.
Mr. Stewartsaw no reason whatever, for continuing the vexatious Inventory tax, which to the people of Scotland was irksome beyond description, and of which they particularly complained, because they only were subject to it. They had long desired to be placed in this respect on the same footing as the inhabitants of England. He had been particularly requested by the people of the north to enforce this view on the attention of the Government, and took that opportunity therefore of doing so.