§ MR. MENZIES (Lanarkshire, S.)
I beg to ask the Lord Advocate whether his Department have any means of ascertaining definitely the sum total of all the feu-duties and long building leases in each of the counties and burghs of Scotland; if not, as such information would be necessary to know the exact effect of the Prime Minister's promise to exempt these from any proposed taxation under the Land Values (Scotland) Bill, whether he proposes to add a clause in that Bill to insert a further column in the new valuation roll (after the column under the new heading, capital land value) in order to obtain the amount of this value, as otherwise the information gained under the proposed new column might be illusory.
§ The LORD ADVOCATE (MR. Thomas Shaw, Hawick Burghs)
The first part of the Question is founded on misapprehension. By the Act of 24 and 25 Vict., cap. 83 (1861), County Voters (Scotland) Act, as amended by the Act of 48 Viet., cap. 16 (1885), Registration Amendment (Scotland) Act, all feu-duties and ground annuals are in point of fact at present entered in a separate column in the Valuation Roll. The hypothesis upon which the second and argumentative part of the Question is founded is accordingly erroneous, and it is not proposed to insert a further column duplicating formation already on the roll. Any suggestions by my hon. friend arising out of the shape of the roll under the Bill will no doubt be made by him before the Grand Committee, of which he is a member.