HC Deb 06 March 1928 vol 161 c227
40. Sir ROBERT HAMILTON

asked the Under-Secretary to the Scottish Board of Health whether a reply can now be given to the memorial from the County Council of Orkney with regard to the skatts payable to the Crown or the donatories of the Crown from lands in the county of Orkney?

Captain ELLIOT

I am informed that the request of the county council as to the period over which the existing Superior Duties are to be averaged for purposes of redemption Las been largely met by a decision of the Treasury to extend the period in the case of sales during the past and the current years from 7 to 15 years. The Government is not prepared to promise legislation to give effect to the other claims made in the memorial, which are similar to claims that have been put forward and rejected from time to time in the past.

Sir R. HAMILTON

Does the Secretary for Scotland deny the justice of this claim?

Captain ELLIOT

The Secretary for Scotland has considered the matter, and come to an arrangement with the Treasury whereby part of the claim is met. The Government are not prepared to promise legislation as to the other part.

Sir H. BRITTAIN

Will the hon. and gallant Gentleman, for the benefit of the English Members, tell the House what is a "skat"?

Captain ELLIOT

"skat" (Norse, skattr—tax, tribute) is an incident of the udal tenure payable by udallers in respect of their lands to the earl or to the Crown in right of the bishop. It is an annual payment made in agnitionem dominii, but not a feudal burden—the udallers holding tanquam optimœ maximœ. Though not a fen-duty, it is a Charge on the estate.