§ MR. CLANCY (Dublin County, N.)I beg to ask Mr. Chancellor of the Exchequer whether the system of registration of deeds in Scotland and in three districts of England, namely, Middlesex, York, and Kingston-upon-Hull, is the same as, or similar to, that which exists in Ireland; and, if so, will he explain why certain duties leviable and levied in Ireland on affidavits lodged for the purpose of registration, and on memorials of deeds, are not levied or leviable in Scotland or in the three districts of England mentioned.
THE FINANCIAL SECRETARY OF THE TREASURY (Mr.VICTORCAVENDISH,) Derbyshire, W.Speaking generally, the systems of registration of deeds in Scot- 382 land and in Middlesex, Yorkshire, and Kingston-upon-Hull are similar to that which exists in Ireland, but there are important differences of procedure in all the systems, arising from the different statutes and statutory rules under which they have from time to time been established and regulated. The duties levied and leviable in Ireland on affidavits lodged for the purpose of registration, and on memorials of deeds, are levied under provisions of the Stamp Act, 1891, which apply, as to affidavits, to the whole of the United Kingdom, and, as to memorials, to England and Ireland—where alone memorials are used.