§ MR. BIDDULPH (Herefordshire, Ross)I beg to ask the Chancellor of the Exchequer whether, in consequence of all applications for the return of Income Tax being only dealt with at Somerset House, thus causing great trouble and delay, he will give instructions for the district surveyors to grant certificates of relief and repayment in all cases where they are satisfied that the applications are bonâ fide and satisfactory?
§ SIR W. HARCOURTRelief from Income Tax, by way of repayment, is directed by law to be made by the Special Commissioners, who act on the certificate of the District Commissioners. Apart from the purely legal question, there are insuperable administrative objections to surveyors of taxes being made a final court of appeal in these matters.
§ MR. BIDDULPHWill the right hon. Gentleman not give facilities to people instead of obstructing them?
§ SIR W. HARCOURTIf my hon. Friend will inform me what he wishes in the matter I will see if it can be done.
§ MR. BIDDULPHI only ask on behalf of the general public, because the matter is one of universal complaint throughout the country.
§ SIR W. HARCOURTI can only ask my hon. Friend to send me particulars in writing showing how the public may be benefited, and I will then consider what can be done.