§ MR. WARNERI beg to ask the Chancellor of the Exchequer if he proposes to do anything to do away with the system of collectors of land tax being paid by the surplus of the assessment over the quota, as in many cases the collector fixes the assessment, being himself the assessor.
§ THE CHANCELLOR OP THE EXCHEQUER (Sir MICHAEL HICKS-BEACH,) Bristol, W.I do not see any necessity at present for interfering with the system of making allowances to assessors of land tax out of the surplus of the assessment over the quota. That system is a very ancient one, and I am not aware that it has led to any abuses. Collectors are not paid in this way, but by salary. Where collectors are also assessors, the assessments made by them are subject to review by the District Commissioners of Land Tax, and they are entitled as assessors only to such a sum of money out of the surplus as the District Commissioners may award, the special approval of the Board of Inland Revenue being necessary in the case of any award exceeding £5.