§ MR. HANBURY (Preston)I beg to ask the Chancellor of the Exchequer whether he is aware that in many country districts the demand for Income Tax, Land Tax, and Inhabited House Duty is made upon ordinary paper instead of on official forms; the amount of assessment, rate of duty, and other particulars which are provided for in the official forms being often omitted; and whether he will give instructions for the use of proper official forms in all cases in future?
§ SIR W. HARCOURTThe particular form of Demand Note to be used is not specified by law; but certain particulars are required to be given therein. Collectors of Taxes are mostly appointed by the General Commissioners of Income Tax. The Commissioners of Inland Revenue have no power to prescribe the special form of Demand Note to be used by such Collectors; but if a case were brought to their notice in which the form did not give the particulars which the law requires to be given, they would consider it their duty to call the General Commissioners' attention to the omission.