§ MR. BALLANTINE (Coventry)
I beg to ask the Secretary to the Treasury whether the Land Tax Commissioners, appointed by an Act of Parliament of last Session, are entitled to be summoned, together with the Land Tax Commissioners previously appointed in each borough, for the purpose of choosing from their number Income Tax Commissioners?
§ SIR J. T. HIBBERT
I am informed that it is legally obligatory on the Land Tax Commissioners to meet once a year before April 30, and notice of such meeting has to be posted on church doors, &c. Any person named in the Land Tax Commissioners' Names Act is entitled to attend, and, when qualified, to act as Land Tax Commissioner. Additional Income Tax Commissioners are only appointed when, in the opinion of the Board of Inland Revenue, the existing number is insufficient, and when the statutory notice has been given by the Board in The London Gazette that a meeting will be held for that purpose.