§ MR. LUNDON (Limerick, E.)I beg to ask Mr. Chancellor of the Exchequer is he aware that, in reply to an application for an appeal form for a refunding of income-tax, consequent on the basis of assessment on the part of the secretary of the creamery in Ballinvana, county Limerick, the surveyor of taxes of Fermoy, county Cork, on the 4th March, 1903, informed the secretary that if he forwarded a copy of his trading account for the year 1902, no form of appeal would be necessary, and that he would have an opportunity of coming before the Commisssioners and stating his case; that on the account having been furnished to him, the surveyor wrote on 6th March, 689 1903, saying the special Commissioners would hear appeals in September, and that the case had now been listed for hearing, and that the appellant would have due notice of the time and place at which the appeal will be heard; that afterwards the secretary of the creamery got no notification of either time or place, but on further inquiry received from the surveyor a communication, dated 19th October, 1903, saying that no appeal for repayment is possible; and, if so, can he say whether he can afford any redress in this case, or will he give any instructions as to how the surveyor and his superiors are to act on it.
§ MR. AUSTEN CHAMBERLAINSome doubt appears to have arisen as to the legality of an appeal in this case, but in all the circumstances I am informed that the special Commissioners of Income-Tax will be prepared to hear an appeal during their autumn circuit in Ireland.