§ MR. BIDDELLasked Mr. Chancellor of the Exchequer, Whether he was aware that an English farmer who paid a rent of£500 a-year for a farm, subject to a tithe of£120 and rates of£50 a-year, would pay an Income Tax of£5 12s. lOd. while a Scotch farmer, holding a farm of like value and subject to similar outgoings, would pay but£4 17s. 8d.; and, whether he will take this inequality (15 per cent.) into his consideration by reducing the Tax upon the English farmer?
§ LORD FREDERICK CAVENDISHSir, the facts as stated in the Question are correct, and doubtless show an apparent inequality in the treatment of the two countries. But the system of assessment to Schedule B, which includes this inequality, has existed since 1842, and was, I believe, explained by Sir Robert Peel in imposing the Income Tax. The intention is in both countries to levy the tax according to the true income of the farmer.