§ MR. LAWSON (St. Pancras, W.)
asked Mr. Chancellor of the Exchequer, Whether he is aware that assessment for Income Tax is made on the public baths and wash-houses of the parish of St. Pancras, erected by the Commissioners of Baths and Wash-houses, under the provisions of 9 & 10 Vict. c. 74, out of moneys raised by loan secured by mortgage on the poor rates and not yet paid off; and, whether last year the Local Commissioners admitted that the expenses were not covered by the receipts, but the Surveyor of Taxes appealed on the ground that a profit was made; if, under these circumstances, he will direct that such establishments shall not be liable to assessments for Income Tax until the loans secured on the rates have been repaid either by grants from the rates or otherwise?
THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)
The public baths and wash-houses of the parish of St. Pancras have been assessed to the Income Tax under Schedule A, upon the annual value contained in the Valuation List. Inquiry has been made as to the second part of the Question; but it cannot be found that the Commissioners made any such admission, or that the Surveyor of Taxes appealed on the ground that a profit was made. If further particulars are given further inquiries will be made.