DR. CAMERONasked the Secretary to the Treasury, Whether it is true that among the 47 Tarbert Fishermen who have memorialized the Commissioners of Inland Revenue against the imposition of Income Tax, on the ground that, on their appeal to the local Commissioners of Income Tax, they were not allowed to know the evidence on which the assessment was based, and were consequently deprived of an opportunity of rebutting it, are Alexander Macfarlane, aged 17, and Donald M'Niel, aged 19, lads who had never been to a season's fishing, and who had only joined the crews last December; whether, out of a crew of eight fishermen, each receiving an equal share of the profits during each consecutive year, Robert Campbell, John M'Lachlan, and Alexander M'Lelland, have been assessed, and Duncan Campbell, John M'Farlane, Donald Leitch, John Johnstone, and Alexander Marcus exempted; and, whether, if such be the facts, he will direct further inquiry to be made into the matter?
§ MR. COURTNEYThe information supplied to my hon. Friend differs in several particulars from the recorded facts. The Alexander Macfarlane who appears to be referred to was relieved on appeal. Donald M'Niel described himself as having been a fisherman for a year. Seven of the eight men referred to in the second part of the Question belonged to three different crews, and the eighth, Donald Leitch, is not known. Of these seven, five were duly assessed. Duncan Campbell was relieved on account of separate losses; and further inquiry will be made as to Marcus, whose name was not returned for assessment, as it should have been. I have already explained that there is no power to interfere with the decisions.