HC Deb 05 June 1890 vol 345 cc49-50
MR. BOWEN ROWLANDS (Cardiganshire)

I beg to ask the Chancellor of the Exchequer whether he is aware that on the 17th January, 1889, and 27th 1'ebruary, 1890, the Land Tax Commissioners for Banbury, Oxfordshire, obtained from Major H. C. Maul, of Horley House, Horley, two several sums of £5 12s. each, on the representation that the same were due from him to the Commissioners for Laud Tax in respect of his tenancy of Horley House and premises, the last of the two sums having been obtained by the Commissioners under a threat of distress, although the Land Tux for the said premises had been for many years redeemed, and nothing was due to the Commissioners from Major Maul in respect thereof; if he will explain why it is that, although the Commissioners have admitted this to be the case, they refuse to refund the two sums of £5 12s. each to Major Maul; and whether he will institute inquiries, and direct that the two sums of £5 12s. each be returned to Major Maul?

THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN,) St. George's, Hanover Square

The facts appear to be substantially as stated, except that inquiries have not established the allegation that a threat of distraint was made. The Land Tax Commissioners, who are appointed by Parliament by name, have been entrusted by law with the assessment and collection of the Land Tax. Neither the Inland Revenue nor the Treasury have any control over those Commissioners, or any power to interfere, so long as the fixed quota of Land Tax charged on each parish is paid over to the Crown. This has been done in the present instance, and as the Crown in no case receives any sum in excess of the quota, there is no fund out of which any re-payments could be made. The Crown has not benefited by these erroneous charges, but the other taxpayers of the parish have in consequence contributed less than their share of the parochial burden. It is not a matter for me to suggest whether or not the district Commissioners for Land Tax might see fit to make such an assessment for the present year, 1890–91, as would provide a sum in excess of the quota sufficient to repay Major Maul.