§ SIR FITZROY KELLYsaid, he would I beg to ask Mr. Chancellor of the Exchequer, Whether it is under the direction or with the sanction of the Government, or of the Board of Inland Revenue, that the Income Tax Commissioners for the district of Blything, in the county of Suffolk, required the farmers within that district appealing under the Act 14 Vict. c. 12, s. 3, with a view to relief against the assessment under Schedule B of the Income Tax Act, to make up their balance-sheets from April to April, instead of from Michaelmas to Michaelmas, as heretofore done under the express authority of the Board of Inland Revenue?
§ THE CHANCELLOR OF THE EXCHEQUERsaid, he thought that his hon. and learned Friend had not been quite accurately informed as to the circumstances of this case with reference to the intervention of the Government. He appeared to suppose that for a certain period the Commissioners referred to had received the balance-sheets of farmers made up from Michaelmas to Michaelmas, under the express authority of the Board of Inland Revenue. The law required that the accounts should be made up from April to April, and the Board of Inland Revenue had no power to alter or to sanction departures from that system. The administration, as the hon. and learned Gentleman knew, was in the hands of district Commissioners, and upon the point being raised, the Board of Inland Revenue directed their surveyors not to interfere or to make any objection to the proceedings of the Commissioners, limiting their intervention to that single direction. In the case of certain farmers the local Commissioners had accepted accounts made up from Michaelmas to Michaelmas as a basis of account for purposes of appeal; but a similar appeal having been made subsequently, the Commissioners felt it their duty to adhere to the letter of the law, and accordingly required the farmer to 33 produce his accounts made up from April to April. He was quite sensible of the inconvenience which might arise practically from this decision of the Commissioners, but they had acted upon their own jurisdiction; and as the Board of Inland Revenue had not been disposed to interfere in order to enforce compliance with the law, they clearly would not be justified in doing so now when the Commissioners saw fit to adhere to the literal construction of the statute.
§ SIR FITZROY KELLYsaid, he would beg to ask, Whether there would be any objection to produce Copies of the Correspondence with the Board of Inland Revenue on this subject?
§ THE CHANCELLOR OF THE EXCHEQUERNone whatever.