§ MR. HEDDERWICK (Wick Burghs)
I beg to ask the Lord Advocate whether a double land tax is levied in Orkney; and, if so, upon what grounds the imposition is justified?
MR. GRAHAM MURRAY
I am informed by the Office of Woods and Forests that a double land tax is not levied in Orkney. The Skatt in Orkney appears to be the equivalent of the Feu-duties imposed on hinds in other parts of Scotland, where the land tax is paid in addition to the Feu-duties.