§ MR. TOTTENHAMasked Mr. Chancellor of the Exchequer, At what date the Inland Revenue Department first began to challenge the notices of appeal under the Irish Land Act for not having a shilling stamp thereon, and what then drew their attention to the subject; if instructions have been given not to exact the penalty if the Court of Appeal decides that the notices either do not require stamping or can now be stamped; how many notices of tenants, to fix fair rents, have been issued and served, on unstamped forms, since the passing of the Land Act; and, how many of such last-mentioned notices were allowed to be afterwards stamped, without question or penalty?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. CHILDERS)In reply to the first Question I have to say that these notices of appeal have not been challenged by the Inland Revenue Department. The question is one of fee stamps as distinct from revenue stamps proper; 645 and it is for the Land Commission to decide whether notices which have been served without stamps can be rendered valid by being subsequently stamped. The fact that any question had been raised was first reported to the Inland Revenue Board in London on the 28th of October last; and their practice since has been, and will continue to be, pending the decision of the Land Commission, not to require any penalty in connection with the stamping of these documents. I regret that the shortness of the Notice prevents me from answering the two last Questions. I should imagine that, if the hon. Gentleman thinks it necessary, a Return of these notices might be obtained; but it does not concern the Treasury?