§ MR. WOODS (Lancashire, Ince)I beg to ask the Chancellor of the Exchequer whether he can state by whom District Commissioners are appointed; if they have any legal authority to refuse to hear an agent (other than a solicitor) on behalf of an appellant in respect of 1099 excessive assessment; if the Commissioners are justified in refusing relief sought by appellants without the production of books of accounts; and whether the demand for such accounts is compulsory under Act of Parliament?
§ SIR W. HARCOURTDistrict Commissioners of Income Tax are appointed by the Commissioners appointed (by Parliament) for the execution of the Land Tax Acts. The Income Tax Commissioners have statutory power to summon appellants to appear before them in person. It appears to follow that they may refuse to hear any representative of an appellant who is not able to "satisfy" them that the charge is excessive, as the law requires that they should be satisfied. The Commissioners may call for what accounts they think proper in support of appellants' claims.