HC Deb 13 July 1896 vol 42 cc1319-20

I beg to ask the Lord Advocate—(1) whether he is aware that besides the Land Tax levied on the Royal Burghs in Scotland; there is a small impost designated King's Maills; and, (2) whether he will include them along with the Land Tax if the ancient Royalties are relieved of that cess?


I am aware of the existence of what are termed 'King's Maills 'referred to in the first paragraph of the Question. They are annual payments made to the Crown in respect of privileges granted to certain Royal Burghs, and are consequently totally different from the land tax which it is proposed by the Bill to relieve burghs from paying. I am therefore unable to adopt the course suggested in the second paragraph of the Question. With the solitary exception of the burgh which the hon. Member represents, King's Maills are paid direct to the Receiver of Crown Rents. In Dundee, where they amount to the sum of £12 10s. 8d., I am informed they are for some unexplained reason, paid to the same person who collects the land tax, and are remitted by him, not to the Commissioners of Inland Revenue, but to the Receiver of Crown Rents.