§ 37. Mr. WATTasked what method the Court of Inland Revenue Commissioners, at which appeals from local assessors are considered, is constituted in Scotland; who is responsible for calling it together; has he any option as to whether he shall call all the local Commissioners to the Court or does he call as many as he thinks proper and whomsoever of the Commissioners that e desires; is any quorum necessary before decisions can be come to; if so, what is the quorum; and is there any case on record where such Court has differed from the views of the local assessors?
§ Mr. MASTERMANThere is no "Court of Inland Revenue Commissioners" in Scotland, but if the hon. Member refers to the General or District Commissioners of Taxes acting for the various Divisions in Scotland, the answers to his questions are as follows: The Commissioners are appointed from the Land Tax Commissioners under the provisions of 5 and 6 Vict., c. 35, sec. 4, or by the Commissioners of Supply under Section 7 of the Customs and Inland Revenue Act, 1893. Arrangements for meetings in each division are made by the Commissioners themselves through their clerk, appointed by them and acting under their direction. The statutory minimum for a quorum is two Commissioners. There are many cases on record where the General Commissioners have differed from the views of the local assessors.