§ MR. McCRAE (Edinburgh, E.)I beg to ask Mr. Chancellor of the Exchequer whether complete uniformity has now been established in the collection of income-tax in England and Scotland; and whether ten days notices for the recovery of income-tax under penalty have been issued simultaneously in England and Scotland.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. AUSTEN CHAMBERLAIN, Worcestershire, E.)Complete uniformity as between England and Scotland is not possible, owing to divergences in 774 certain respects between the systems of assessment and collection in the two parts of the Kingdom. But it may be said that, allowing for these, substantial uniformity now exists. The ten days notices have been issued simultaneously in England and Scotland.
§ MR. McCRAEIs the right hon. Gentleman aware that since this Question has been put on the Paper seven days notices have been issued in Scotland to the effect that if the taxes are not paid then action will betaken by warrant of the sheriff officer, and cannot be received after that time by the collector of taxes; and whether, that being so, he will issue similar instructions to the Inland Revenue authorities in Edinburgh as those issued to Somerset House?
§ MR. AUSTEN CHAMBERLAINI do not know what has taken place within the last few days, but the hon. Member will see that I ought to have notice of so long a Question. If he will give me reasonable notice I shall be prepared to answer.
§ MR. McCRAEWill the right hon. Gentleman issue to the Edinburgh authorities instructions similar to those given to Somerset House?
§ MR. AUSTEN CHAMBERLAINThat has been done.