§ MR. YOUNGER (Ayr Burghs)I beg to ask Mr. Chancellor of the Exchequer whether he is aware that final notices were issued in Scotland on the 6th February demanding payment of arrears of income tax within seven days under penalty of distraint by the sheriff officer; and whether on the same date similar notices were issued in England.
§ MR. CROMBIE (Kincardineshire)May I also ask Mr. Chancellor of the Exchequer whether he is aware that the I final notices, threatening distraint for non-payment of income-tax within seven days, were issued in Scotland in the middle of last week; and whether this has been done at an equally early date in I England.
§ THE CHANCELLOR OF THE EX-CHEQUER (Mr. ASQUITH, Fife, E.)Owing to the intervention of the sheriff-officer in Scotland, proceedings for distraint are somewhat slower than in I England, where the collector is empowered to distrain immediately on the expiration of the final notice. It is usual therefore for the final notice to be issued about a fortnight earlier in Scotland than in England.