MR. FARQUHARSON (Dorset, W.)
I beg to ask the Chancellor of the Exchequer whether he is aware that an occupier and owner of land in Essex, on appealing against his Income-tax assessment to the Surveyor of Taxes at Chelmsford, was granted a total remission of the tax under Schedules A and B, but that on his applying for a certificate to that effect, in order to take advantage of Section 8 of the Tithe Act, he was informed that there is no such thing as a certificate of having proved a loss, except when the tax has been paid with a view of its return; and whether, if such is the 178 case, he can say to whom application should be made in such a case for a certificate that the Schedule B assessment has been remitted?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir W. HARCOURT,) Derby
I believe the facts are as stated in the first part of the question. In cases where a certificate can be demanded under the Tithe Act, 1891, Section 8, Sub-section (5), it has to be given by "the Commissioners of Taxes," to whom application would be properly made (as I understand it was in the case referred to) through their clerk. But, in the instance to which the question refers, I am informed that the tithe did not amount to two-thirds of the Schedule B assessment. Consequently Clause 8 of the Tithe Act, 1891, does not apply at all.
I would ask the right hon. Gentleman whether it does not state on the Paper itself that Schedule B was entirely remitted?
§ SIR W. HARCOURT
I am afraid I cannot give a further answer. If the hon. Member wishes for further information I must ask him to put a question on the Paper.