§ DR. MACDONALD (Ross and Cromarty)
I beg to ask the Chancellor of the Exchequer if he is aware that threatening printed notices were issued by collectors of Inland Revenue, in the month of January and early in February of this year, called "Special Applications," calling for immediate payment, stating that payment was due on the 1st of January, and that if not paid at once steps would be taken; whether this course is adopted under instructions from the Department, and whether legal; if he can state, for the information of the public, upon what date payment of Income Tax is compulsory; and if the collectors of Income Tax are bound to pay to the Treasury as soon as received all moneys collected, or whether they may, and do, keep it to their own credit for some time?
§ MR. GOSCHEN
I have reason to believe that there have been cases in 30 which irregular notices have been issued by collectors of Inland Revenue, in addition to the usual regular series of notices issued under authority. Such notices have been issued by parochial collectors without instructions from the Board of Inland Revenue, and without its knowledge. The Board have already forbidden their use. As regards the hon. Member's third question, I have to state that payment of the Income Tax is due on or before the first of January in each year. Collectors are bound to pay in the money as soon as received.