Mr. Wedderburn:

Fees payable in sheriff courts in Scotland are collected in cash by the sheriff clerk, and are wholly accounted for by him monthly to the Exchequer. In addition, certain fees are payable to the sheriff clerk by means of stamps in respect of applications to the Scottish Land Court lodged with him, and are accounted for by him quarterly to the Land Court. No portion of the above-mentioned fees is retained by the sheriff clerk for himself. In a few cases small allowances are paid to sheriff clerks by the Land Court for work done under the Small Landholders Acts.