§ MR. W. WHITELAW (Perth)
I beg to ask the Lord Advocate whether 824 any progress has been made with the inquiry into the incident of the taxes of cess and stent in Scottish burghs; and if he can mention a probable date when a. Report may be expected?
§ THE LORD ADVOCATE (Mr. J. B. BALFOUR,) Clackmannan, &c.
One-sixth of the whole Land Tax of Scotland is payable by the Royal Burghs, as a body, and the amounts payable by each have been allocated by the Convention of Royal Burghs from time to time. The quota payable by Perth is levied partly upon rental and partly upon trade—the latter in amounts fixed by Stentmasters annually appointed by the Magistrates. Early in 1892, the late Chancellor of the Exchequer indicated to the Convention of Royal Burghs certain lines of re-organisation of the tax which he was prepared to consider, and I am not aware whether the Convention has since done anything further in regard to the matter, but I shall inquire.