§ MR. CHANNING (Northampton, E)I beg to ask the Secretary to the Treasury whether he is aware that at Rushden, Northants, Income Tax under Schedule A is still demanded, and has been this year collected from three Friendly Societies, namely, the Rushden Friendly Society, the Rushden Tradesmen's Benefit Club, and the Society of Rechabites, in spite of the provisions of the 12th section of "The Revenue Act, 1889;"whether the further collection of the tax will be prevented by clearer and fuller instructions to the Surveyor of taxes; and whether he will direct the repayment of taxes thus collected in error?
§ *MR. JACKSONThe hon. Member must recollect that in all cases of exemption from Income Tax no cessation of the demand takes place, but after the demand has been made persons entitled, to exemption can secure repayment. Friendly Societies are entitled to exemption under certain conditions, and if the Rushden Friendly Societies claim exemption in the usual way every facility will be accorded them for obtaining repayment; but the demand must be made as in all other similar cases.