Mr. R. Yorkeinquired whether the Government were aware that there was great irregularity in the delivery of the Income-tax papers; and whether the notice of twenty-one days for the return of those papers was to be calculated horn the day on which they were dated, or from that on which they were delivered? He also wished to know whether, when papers were left both at the town residence and country residence of an individual, both were to be filled up'?
§ The Chancellor of the Exchequersaid, he was sorry that there had been considerable delay in the delivery of the Income-tax papers, owing to the short time which had to elapse since the passing of the Bill until the next quarter-day; but, as great exertions were now making for their due delivery, lie hoped that in a few days no persons would have to complain of not, 1076 having had the pleasure of receiving the Income-tax papers. With respect to the date, the act required that the papers should be filled up within twenty-one days from the time of the date; but if they were not delivered till after the date, an allowance could readily be made for that. When papers were left both at a town residence and a country residence, both sets would be required to be filled up if relating to different sorts of property; otherwise, one of the sets might he sent back, with a statement that the return had been made.
Mr. R. Yorkesaid, that if a person said that he had not received the papers until after the time of their date, and the delivering officer insisted that he had delivered them at the time of their date, he doubted whether in such a case any allowance of time could be made.