§ MR. DALRYMPLEasked the Lord Advocate, Whether, as a decision of the English Court of Appeal has declared Police buildings not liable for Property Tax, Her Majesty's Government propose to relieve Police buildings in Scotland in a similar manner?
THE LORD ADVOCATE (Mr. J. B. BALFOUR)I presume that my hon. Friend refers to the case of Coombor against the Justices of Berkshire, decided by the Queen's Bench Division in March last. The judgment was appealed against, and the case is expected to be heard before the Court of Appeal almost immediately. In the case of "Clark v. the Dumfries Commissioners of Supply," the Court of Session, in July, 1880, held that property tax was payable in respect of police stations. Until it is seen whether the judgment of the Queen's Bench Division in Coomber's case is affirmed or reversed, it would be premature for the Government to consider whether they should take any steps in the matter referred to in the Question.