§ Order of the Day for the Second Reading read.
§ Moved, that the Bill be now read 2a.
THE DUKE OF BUCCLEUCHsaid, the Bill contained very arbitrary powers. It enacted that if counties did not choose to appoint their own valuators the Commissioners of Inland Revenue might appoint assessors, whose valuation was to be made for all purposes relating to the Income-tax or any other taxes collected under the authority of these Commissioners. He was surprised that such a Bill had escaped notice in the House of Commons. It would make very great and at the same time very unnecessary changes in the present system of valuation in Scotland, and he therefore moved that it be read a second time that day three months.
§ Amendment moved to leave out "now," and insert "this day three months."
§ LORD PANMUREsaid, the object of the Bill was simply to protect the revenue. In the first place, it gave the revenue the power of appointing its own valuators, and, in the next, it gave the counties the option 1215 of adopting the valuation or assessments made by the valuators of the revenue. He thought it would be to the advantage of the counties to avail themselves of that power. The Bill would not impose any new burden upon the people of Scotland. His noble Friend was in error if he supposed that the Bill had passed through the other House without the knowledge of the Scotch Members, and as a proof that it had not escaped their notice, he might mention that it contained a local clause which was inserted on the motion of a Member of the other House, whose vigilant attention to all matters relating to Scotland was well known. The Bill would simply enable the Commissioners of Inland Revenue to collect that revenue fairly and honestly.
§ On Question, That "now" stand part of the Motion? Resolved in the affirmative. Bill read 2a accordingly, and committed to a Committee of the whole House on Monday next.