§ MR. DELANY (Queen's County, Ossory)
To ask Mr. Chancellor of the Exchequer whether he can state what is the amount of costs in the case of Inland Revenue v. McDonnell, in which 390 judgment has been marked in the Court of King's Bench, Dublin, for £5 5s.; and whether he will say why proceedings were not taken in the County Court.
(Answered by Mr. Ritchie.) The costs claimed in this case amount to £4 11s. 4d., and have been taxed. The tax due is £5 5s. Judgment has been marked for the sum of £9 16s. 4d. It has never been the practice to proceed in the County Court for recovery of income tax under Schedule D. The present procedure is authorised by The Taxes Management Act, 1880, Section 111(1).