§ SIR J. STIRLING-MAXWELL (Glasgow, College)To ask Mr. Chancellor 816 of the Exchequer whether he will state what differences in the legal procedure of Scotland and England necessitate differences in the form of the notices for the collection of Income-Tax.
(Answered by Mr. Austen Chamberlain.) The main points of difference in the law in England and Scotland respectively which affect this question relate—(a) to the appointment of collectors who in England are, as a rule, appointed by and are the servants of the District Commissioners, but in Scotland are appointed by and are the servants of the Board of Inland Revenue; (b) to the power of enforcing payment: — In England the collectors themselves are empowered to distrain; in Scotland the Sheriff's Officer must be employed to levy distraint.