§ MR. BARTLEYI beg to ask the Chancellor of the Exchequer, in view of the fact that "The Customs and Inland Revenue Act, 1892," Section 3, limits the collection of Income Tax for the year which commenced on the 6th April, 1892, and terminated on the 6th April, 1893, and that the authority of this Statute terminated on 6th April last, will he explain what Statute is now in force to authorise the collection?
§ SIR W. HARCOURTI answered this question at length last night in reply to the hon. Member for Droitwich. There has always been an interval of some mouths between the expiry of one Inland Revenue Act and the passing of another. The practice pursued this year has been the same as that always pursued in the general convenience—that is, that of deducting the tax on dividends, &c., at the rate which prevailed in the preceding year. The hon. Member will find the answer to this question was given by the Prime Minister on March 23, 1882.