§ SIR THOMAS SUTHERLAND (Greenock)I beg to ask the Lord Advocate if he is aware that inhabited house duty is now, for the first time since the passing of the Lunacy (Scotland) Act of 1857, being imposed on the parochial asylum at Smithston, which is under the management of the Greenock Parish Council; and will he explain the reason of this action of the revenue officials, which is opposed to the usual practice of the Government, in exempting from inhabited house duty asylums which are occupied by paupers and maintained by a parish rate?
§ *THE LORD ADVOCATE (Mr. GRAHAM MURRAY,) ButeshireI understand that an appeal against this assessment was heard before the District Commissioners of Taxes on April 29, and that the Commissioners decided that the case was governed by the decision of the Court of Session in the case of Musgrave v. Dundee Royal Lunatic Asylum. They therefore confirmed the assessment, and, as the Parish Council have not demanded a case for the opinion of the Court, the decision of the Commissioners must stand until another opportunity occurs of reviewing it.