§ 27. Mr. MACPHERSONasked the Solicitor-General for Scotland, whether he is aware that in the parish of Newhall-Resolis, Ross-shire, many small farmers and crofters have purchased their holdings, and that, in addition to teinds, they have to pay another tax commonly called bishop or parsonage and vicarage tax, varying from £10 to £20; will he state on what grounds this burden is placed upon them by the official Crown receiver: and why a local gentleman is made personally responsible for the collection of this tax?
§ The MINISTER of AGRICULTURE (Sir Robert Sanders)I have been asked to reply, as this question relates to the Land Revenues of the Crown which are administered by the Commissioners of Woods and Forests. The so-called tax is, in fact, a feu duty payable to the Crown as the superior of the lands. All the several parts of the lands out of which the duty is payable are liable for the whole of the duty, and, in accordance with the usual practice, the Crown claimed the duty from the purchaser of the largest portion of the lands, leaving him to exercise his right of relief against the other purchasers. I may add that the Commissioner of Woods would be prepared to agree to a formal allocation of the duties between the different Proprietors, subject to the addition of £2 per annum (being approximately 2½ per cent. of the annual charge) to the cumulo duty, to cover the extra trouble and expense of collection, etc., and to the proprietors paying the cost of the necessary Minute of Allocation.