§ MR. FIELDI beg to ask Mr. Chancellor of the Exchequer whether he is aware that in several cases of appeals last year at the Custom House, Dublin, to the Income Tax Commissioners in Ireland, they refused to go into cases in which the Returns had not been previously furnished, but confirmed the assessment without inquiry; and, if so, whether he will issue instructions to ensure that appeals shall be heard in the absence of previous Returns in future in Ireland as well as in Great Britain.
§ *MR. RITCHIEThe meaning of the hon. Member's Question is not clear. If by "Returns," he means "Returns for Assessment" (Form No. 11), the Special Commissioners never refuse to go into cases on appeal, on the ground that such "Return" had not been made by an appellant. If by "Returns," he means the Accounts necessary to enable the Special Commissioners to ascertain the correct liability, those accounts should be supplied prior to the hearing of the appeal at the date and in the form required by the precept issued to the appellants in such cases. The law and the practice in regard to these points are the same in Ireland as in Great Britain.