asked the Secretary for Scotland if his attention has been called to the effects of the decision of the Courts in the case of Kerr v. Bryde; and if he proposes to introduce legislation to prevent the confusion arising from this decision, including the rectification of entries in the valuation rolls for the current year?

I am aware of the decision referred to by my hon. and gallant Friend. The question of amending legislation is under consideration.

Lieut.-Colonel Sir JOHN HOPE:

Would the right hon. and learned Gentleman not consider that, unless something is done at once, the budget of every local authority in Scotland for the past two years will be thrown into confusion, and thousands of pounds will have to be repaid on account of alleged over-payment of rates?

The urgent necessity for either judicial or legislative action is fully before me.