*MR. MOCRAE (Edinburgh, E.)I beg to ask Mr. Chancellor of the Exchequer whether, in view of the fact that notices have been issued in Scotland for the recovery of income tax, with costs, if not paid within seven days, he will say whether similar notices have been issued in all towns in England, and if in future equality of treatment will be observed in England and Scotland in the recovery of income tax.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. ASQUITH, Fifeshire, E.)The procedure to compel payment of income tax in Scotland differs so materially from the corresponding procedure in England that exact equality of treatment between the two countries in the matter of recovery by distraint cannot be established, but everything possible has been and will be done to produce as close a correspondence as circumstances permit. In Scotland, collectors have no personal power of distraint, while, in England, the collector can himself distrain. Thus, the issue of a final notice in England means something much more drastic than the issue of the similar notice in Scotland;[...] and, consequently, resort to it is commonly delayed to a slightly later date in England than in Scotland. Final notices are now due in England, but to what extent it has been or may be found necessary to use them it is impossible to say.
§ MR. MCCRAEBut is it not the case that the statute is the same for both countries?
§ MR. ASQUITHI believe so.
§ MR. ALEXANDER CROSS (Glasgow, Camlachie)Is it not the fact that Scotch income taxpayers are subject to collection at a much earlier period than in England?
§ MR. ASQUITHI do not think that is so.