HC Deb 23 April 1874 vol 218 c989
MR. ARTHUR MILLS

asked Mr. Chancellor of the Exchequer, Whether, in the trial of appeals against surcharges to the Income Tax some means can he devised by which the present system, which places in the hands of persons engaged in trade the power of investigating into the affairs of their immediate neighbours, may be avoided, and the appeals decided by some public officer unconnected with the locality?

THE CHANCELLOR OF THE EXCHEQUER

It seems not to be known so generally as it ought to be that any person who is surcharged under Schedule D may appeal to the Special Commissioners, instead of to the Local Commissioners.