§ MR. DWYER GRAY (Dublin, St. Stephen's Green)asked the Secretary to the Treasury, Whether his attention has been called to a number of letters in The Essex Weekly News, complaining of excessive assessments under Schedule D of the Income Tax, and the method in which appeals have been heard; whether it is a fact that in various districts the collectors have issued final and peremptory notices for payment of Income Tax, under threat of proceedings, at much earlier dates than usual; and, whether, in view of the great depression in trade, he will consider the advisability of simplifying and making more applicable to the circumstances of small traders, who only keep simple accounts, appeals against excessive assessments of their supposed profits?
§ THE SECRETARY TO THE TREASURY (Mr. HENRY H. FOWLER) (Wolverhampton, E.)I have not seen the letters referred to in the first paragraph of the Question. As to the second, I am informed that in no case have the collectors issued peremptory notices for payment until such payment was very long overdue. As to the third part of the Question with reference to small traders, it is a matter in the discretion of the Local District Commissioners, and it is understood that they are not by any means exacting in their requirements in such cases.
§ MR. DWYER GRAYIs the Income Tax not due on the 1st of January? The Question I asked was, whether these peremptory notices were issued this year at an earlier date than usual?
§ MR. HENRY H. FOWLERIt is quite true it is due on the 1st of January, and it is desirable that it should be paid before the 31st of March. There has been, I believe, no undue pressure.