HC Deb 21 July 1904 vol 138 cc770-2
MR. CLANCY (Dublin County, N.)

I beg to ask Mr. Chancellor of the Exchequer, with reference to the Memorandum prefixed to the Return of Revenue and Expenditure (England, Scotland, and Ireland), of the 27th June, 1904, who were the owners of vessels in the carrying trade who kept the accounts there referred to; what is the nature of those accounts and by whom were they prescribed; what are the dutiable articles in respect of which they were kept; who were the dealers and manufacturers of whom inquiries were, as is alleged, made as to movements of beer and manufactured tobacco between England, Scotland, and Ireland, and what were those inquiries; what was the nature of the adjustments in respect of direct taxes to which the Return refers as having been made, and whether they involve any, and, if so, what change or changes in the methods of calculation heretofore adopted; and who ordered those accounts, inquiries, and adjustments.

MR. AUSTEN CHAMBERLAIN

The accounts were kept by the companies—about ninety in number—engaged in shipping between Great Britain and Ireland. Forms of account, prescribed by the Treasury, were furnished to these companies, who were requested to enter thereon the quantities of certain dutiable articles conveyed by them between British and Irish ports, and to furnish those statements weekly to the collectors of Customs at the Irish ports. The dutiable articles of which accounts were so obtained were tea, wine, and sugar. As regards the movements of beer and manufactured tobacco, application was made by the Excise officers to all traders in each collectorate for returns of the amounts sent to or received from a different division of the United Kingdom. The chief alteration made in respect of direct taxes was a revision of the percentage of taxation which, though collected in England, is presumed to be levied on property owned in Scotland or Ireland. This adjustment applies to the entire yield of income-tax under Schedule C and Part I. of Schedule D, also to a portion of the yield from stamps and from Part II. of Schedule D of the income-tax. In previous annual Returns the adjustment had been based on the Probate Duty Statistics of the year 1889–90, on which basis the percentage deducted from England was 1.6, of which 1.4 per cent. was attributed to Scotland, and 2 per cent. to Ireland. These percentages have now been revised in the light of the Estate Duty Statistics of recent years; the new percentage deducted from England being 2.4, of which 1.7 per cent. is attributed to Scotland. and .7 per cent. to Ireland. A slight readjustment has also been found necessary of the proportions of certain direct taxes presumed to be derived from sources outside the United Kingdom. The inquiries were carried out under direction of the Treasury.

MR. CLANCY

The right hon. Gentle man must be aware that he has not given me the greater part of the information for which I asked. May I inquire, however, whether any of these unfortunate changes affecting grave constitutional questions have been conducted behind the back of Parliament and of the parties concerned?

MR. AUSTEN CHAMBERLAIN

made no reply.

MR. CLANCY

Then may I inquire if, in case the right hon. Gentleman may contemplate any further changes, he will make public beforehand the principle on which he intends proceeding?

MR. AUSTEN CHAMBERLAIN

These inquiries were instituted before I became Chancellor of the Exchequer. It is the duty of the Department which has to present Returns to get them in as accurate a form as possible. That is what has been aimed at in this case.

MR. CLANCY

Who directed the inquiries?

MR. AUSTEN CHAMBERLAIN

I cannot say, but it was one of my predecessors.