§ Colonel GREIGasked the Secretary to the Treasury whether the collectors of Inland Revenue, in collecting Income Tax in Scotland, have fixed in different districts of that country different dates for the last day on which they will accept payment of the Income Tax without costs; and whether he will consider the possibility and convenience of fixing a uniform date throughout the country?
§ Mr. MASTERMANThe collectors of Inland Revenue in Scotland have instructions as to the dates before which applications for payment of Income Tax due on 1st January is not to be made by them, but the date on which the notices are actually issued depends on various factors, such as the size and nature of the collection, which vary in the different districts. These factors account for the different dates at which final demands are made, and it would be impracticable to fix a uniform date, without seriously interfering with the receipt of the revenue.