MR. DIGBY (Dorset, N.)I beg to ask the Chancellor of the Exchequer whether the surveyors and collectors of taxes have the sanction of the Government in insisting on the payment in full of Income Tax without allowing for the rebate in respects of allowances and losses incident to the agricultural depres- 649 sion, thus necessitating the inconvenience and trouble of claiming a return of the proportion to which the Government were really not entitled?
§ SIR W. HARCOURTSurveyors and collectors of taxes have no power to grant the rebate referred to. No accurate statement can be obtained either of the allowances made by landlords to tenants, or of losses in agriculture in any particular year until that year has ended. The relief must, therefore, be granted by way of repayment.