§ Mr. FERGUSONasked the Secretary for Scotland whether his attention has been called to the decision in the Court of Session. Edinburgh, of the 8th August last in the action of suspension and interdict at the instance of the Etna Iron and Steel Company, Limited, v. Alex. Bryden, collector of parish council rates for the parish of Dalziel, and where the Court decerned that under the 37th Section of the Poor Law (Scotland) Act, 1845, the complainer's works, entered in the valuation roll at an annual rental of £1,396, were entitled to a deduction from the said rental of £4,653 13s. 6d., or, in other words, had no assessable value and were not liable to be rated for the support of the poor, education, and other charges leviable by the parish council of the parish; and what steps he proposes to take to have this Section of the Poor Law (Scotland) Act repealed or amended, so that the whole burden of Poor Law relief and charges for education may not be thrown back on the owners and occupiers of house property only?
Mr. ADAMSONMy attention has been called to the case referred to in which the conclusion of the Court was substantially as stated. The question of the repeal or530W amendment of Section 37 of the Act of 1845 will require to be considered in connection with any general measure of rating reform.