§ Mr. R. Gibsonasked the Lord Advocate whether he is aware that the members of no other profession in Scotland pay to the State a tax corresponding to the payment of £6 per annum by solicitors outwith Edinburgh and of £9 a year in Edinburgh; and whether he will take the appropriate steps to have these taxes on solicitors abolished or, alternatively, placed to the credit of a guarantee fund to secure indemnification of clients against loss through intromissions of solicitors in Scotland?
§ Lieut.-Colonel ColvilleI have been asked to reply. The hon. Member is no doubt aware that Solicitors' Certificate Duty is not confined to Scotland. In Scotland the persons affected are those practising as law agent, writer to the signet, or notary public. I see no ground for altering the present position.
§ Mr. R. Gibsonasked the Chancellor of the Exchequer whether there is in any other profession a stamp duty corresponding to that of £55 paid by young solicitors in Scotland on admission; if so, what are the professions and what is the amount of the stamp duty; and whether he will take the appropriate steps to abolish the stamp duty of £55, the payment of which is a hardship to many young solicitors in Scotland?
§ Lieut.-Colonel ColvilleStamp duties on admissions are common to the United Kingdom. They are payable, in Scotland, on admission of any person—
586W
(a) As an advocate: £ s. d. If he has been previously duly admitted to the degree of barrister-at-law in Northern Ireland 10 0 0 In any other case 50 0 0 (b) (i) As a law agent to practise before the Court of Session or as a writer to the signet: If he has previously paid the sum of £60 for duty upon his articles of clerkship 25 0 0 If he has been previously duly admitted as a law agent to practise before a Sheriff Court 30 0 0 In any other case 85 0 0 (2) As a law agent to practise before a Sheriff Court: If he has previously paid the sum of 2s. 6d. for duty upon his articles of clerkship 54 17 6 In any other case 55 0 0 (c) To act as a notary public 20 0 0 (d) As a Fellow of the College of Physicians 25 0 0 My right hon. Friend regrets that he is unable to entertain the hon. Member's suggestion for abolishing the duty of £55.