§ *MR. M'CRAE (Edinburgh, E.)I beg to ask Mr. Chancellor of the Exchequer whether, in view of the fact that the amount of income tax, inhabited house duty, and land tax outstanding at 28th February, 1901, for that financial year amounted in England to £14,28,000, and in Scotland to £220,375, representing 46 per cent. and 7 per cent. respectively of the total charge, the time and method of collection of income tax will be considered by the Committee to whom the matter of income tax has been remitted; and whether, pending the result of inquiry England and Scotland will be put in a position of equality as to the time and method of collection of income tax.
§ *THE CHANCELLOR OF THE EXCHEQUER (Mr. RITCHIE,) CroydonI cannot admit that there is any inequality, nor do I think that Scotland has any grievance, any more than the persons in England who pay taxes punctually have a grievance as compared with those who pay unpunctually.
§ *MR. M'CRAEMay I point out that although the law is the same, it is enforced quite differently in the two countries?
§ *MR. RITCHIEIt would be highly dangerous for me to stop the zealous manner in which those in Scotland responsible for the collection of the Revenue act.