§ VISCOUNT FOLKESTONEasked Mr. Chancellor of the Exchequer, How long the question whether county authorities are liable to income tax and inhabited house duty in respect of police stations has been now pending in the High Court of Justice; whether the Revenue authorities continue to levy the taxes and duties in respect of police stations, pending the decision of the Court; and, whether any steps will be taken by Her Majesty's Government to expedite the hearing of the cases awaiting decision, so that the legal liability of the county authority may be ascertained?
THE CHANCELLOR OF THE EXCHEQUER (Mr. GLADSTONE)The case which governs the liability of county property, including police stations, to Income Tax was argued on the 1st of June, 1881; but it was ordered to be amended and re-stated. The case has been so amended and re-stated; but it is still in the hands of the counsel. The Board of Inland Revenue understand that it will very shortly be re-argued; but the noble Lord will, of course, understand that I cannot give any pledge as to the time when the members of the Legal Profession will be able to carry a matter of this kind to an issue. The first case relating to inhabited house duty was lodged in March, 1880, but will not be argued until after the decision in the case I have previously mentioned. With regard to the second part of the Question, and the collection of the duty, the Revenue authorities do not press for the collection, although they are authorized by law to do so in cases where the judgment has been confirmed before the District Commissioners. I can give the noble Lord the assurance that every effort will be made to expedite the matter.