§ SIR JAMES FERGUSSONsaid, he would beg to ask Mr. Chancellor of the 574 Exchequer, Whether there is any intention of altering the existing machinery by which the assessment for the Income Tax is imposed; and, if not, whether that assessment will in future be made under all the Schedules by the local authorities?
§ THE CHANCELLOR OF THE EXCHEQUERsaid, in reply, that he understood the Question of the hon. Baronet referred principally, if not entirely, to Scotland. There were certain portions of Schedules C, D, and E in which the assessment was made by Special Commissioners and not by the Local Commissioners. There was no intention of making any alteration in the machinery by which the assessment was made. If at any time he brought forward any Motion for the alteration of the machinery as to England and Scotland, he would take care that full notice was given, and he should not wish to give such a notice except with the moral assurance of its meeting with general approval.
§ SIR JAMES FERGUSSONsaid, he wished to know whether the assessment under Schedules A and B, which used to be made in Scotland by the local assessors, was to be restored to them?
§ THE CHANCELLOR OF THE EXCHEQUERThere is no intention of making any change as to the present procedure.