HC Deb 25 July 1843 vol 70 c1329
Sir C. Napier

wished to direct the attention of the Chancellor of the Exchequer to a matter of considerable importance, and of which he (Sir Charles Napier) was sure that the right hon. Gentleman could hardly have been aware. It appeared that an officer who had brought over specie as freight from China had been charged with the income-tax. He wished to know whether the right hon. Gentleman was aware of the circumstance, for, most assuredly it never could have been intended to make such a charge by the Income-tax Act.

The Chancellor of the Exchequer

replied that the whole matter rested upon the question as to whether under the Income-tax Act, the profits derived from the carriage of this specie as freight was not chargeable with that tax. The matter was not one with which he could interfere as Chancellor of the Exchequer.