HC Deb 19 April 1860 vol 157 c2004
SIR STAFFORD NORTHCOTE

wished to put the following Question to Mr. Chancellor of the Exchequer:—"Whether persons who may have become sureties for Income Tax Collectors at a time when the rate of the Income Tax was 5d. or 7d. in the pound, are liable for any default made by the Collector when the rate of the Income Tax is 9d. or 10d. in the pound; and if they are not, whether in the event of a Collector making default, the tax-payer will be held liable to make a further payment to cover the deficiency." He understood that a case of the kind had occurred some years ago, where the Collector became a defaulter, and his sureties contended that they were not bound under the higher rate of tax to make good the deficiency; and the revenue officers had come to the conclusion that they could not call upon the sureties. He would also ask what was to be the first business of the evening after Supply, and whether any of the Bills on the paper would be proceeded with?