§ MR. HOBHOUSE
I beg to ask the Secretary to the Treasury if he is aware that the district surveyors constantly assess to the income tax small owners who are entitled to exemption, and much troublesome correspondence is required before they can get exemption or repayment; if he will direct the surveyors to be more careful in the future; and if he will extend to such correspondence the privilege of free postage which is at present allowed to correspondence with the officials at Somerset House.
§ MR. HANBURY
It is the general practice of surveyors of taxes when once a claim to exemption from income tax has been established to see that the assessments on the property concerned be discharged for subsequent years, so long as the circumstances remain the same. The instructions issued to surveyors on the point are specific; and it is to their interest—on the score of subsequent saving of time and labour—to carry them out so far as possible. It is, of course, essential in the interests of the revenue that "small owners" should, in the first instance, adduce full and satisfactory evidence in support of any claims to relief. I will consider whether any steps 926 can be taken in the direction indicated in the last paragraph of the question.