MR. RAYMOND GREENE (Cambridgeshire, Chesterton)
I beg to ask Mr. Chancellor of the Exchequer whether the small livings exonerated from Land Tax by the Commissioners between 1806 and 1822 are still entitled to exoneration; and whether, in view of the fact that Land Tax has been paid by some of those livings, he can see his way to refund such sums as have been wrongfully levied in respect of such tax in the past?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.
The livings in question are still entitled to exoneration, except in so far as they may have been augmented since the Acts ceased to operate. If the incumbents have at any time allowed themselves to be wrongfully assessed to Land 91 Tax as the quota payable by the parish is fixed, any sums so paid must have gone to the benefit of the other Land Tax payers in the parish, and not to the benefit of the revenue. I do not see, therefore, how they can be compensated from public funds. The responsibility for such errors lies between the parties and the local Land Tax Commissioners.