§ Sir JOHN DEWARasked the Lord Advocate if he was aware that, owing to exceptional expenditure in providing new schools in the parish of South Uist, a sum was required from the rates this year which would necessitate a school rate of 11s. in the pound; was he aware that any attempt to levy a rate of anything like this amount would result in hardship and distress, indeed, in the bankruptcy of most of the inhabitants, and that the parish council had refused to impose it; and would he say how he proposed to deal with this most exceptional case.
§ The LORD ADVOCATE (Mr. Ure)The rate per £ mentioned is a nominal rate which gives an exaggerated impression of the real burden imposed. So far as that portion of it which is borne by proprietors is concerned, it is levied on sixty per cent. only of the receivable rental, and as regards occupiers, on three-eighths only of that reduced rental. So far as occupiers are concerned the actual payment to be made by the great majority of individual ratepayers is of a small amount, and cannot be correctly described as leading to hardship and distress, to say nothing of "the bankruptcy of most of the inhabitants." The action of the Parish Council is at present sub judice of the Court of 849 Session, and any statement of further action on the part of the Government must be deferred pending the decision of the Courts.
§ Sir JOHN DEWARDid I understand the Lord Advocate to say that the rate paid by the small ratepayers is only three-eighths of the rental? Does not that refer only to agricultural occupiers? Are not shopkeepers, ministers, teachers and others who are not agricultural subjects, liable to a rate of 11s. in the £?
§ Mr. UREAs far as my information goes, all occupiers in the parish who have these rates levied upon them are assessed upon that artificially diminished rental.
§ Sir JOHN DEWARIs it not the case that in England when the Education Rate reaches 1s. 6d. in the £, there is a special grant by the Treasury to meet the extra expenditure?