§ MR. DELANYTo ask Mr. Chancellor of the Exchequer whether he is aware that judgment under a writ in the High Courts has been obtained against Michael McDonnell of Abbeyleix, for the sum of £5 5s. and costs at the suit of the Inland Revenue for income tax; and whether, seeing that Mr. McDonnell occupies a small house rented at £15 a year, and that he possesses no income from any source except what he derives from the calling of poultry and egg dealer, which he pursues on a small scale, he will state upon what grounds the assessment was made.
(Answered by Mr. Ritchie.) The assessment was fixed by the Special Commissioners of Income Tax, who, after hearing a personal appeal from Mr. McDonnell, were satisfied that the business carried on by him was of such a nature as to justify the charge.