§ MR. LEVYI beg to ask the Secretary to the Treasury, if he is aware that the Collector of Inland Revenue at Leicester has issued notices threatening proceedings against those whose Income Tax is not 367 paid by the 9th instant; and, whether, seeing that it has been usual to defer such notices to the end of February, he can explain why the period for payment is now curtailed.
§ MR. AUSTEN CHAMBERLAINAs the Question only appeared on the Paper this morning, I have been unable to verify the facts, but assuming that they are as stated, they do not represent any departure from the usual practice. Income Tax is by law payable on or before the 1st January, and the instructions to Collectors prescribe that if not paid within 21 days from delivery of the Demand Note, the Collector should issue a second notice intimating that, unless the amount be paid within ten days, it will be his duty to authorise the local Collector of Arrears to obtain payment without further delay.