§ MR. HERBERT SAMUEL (Yorkshire, Cleveland)I beg to ask Mr. Chancellor of the Exchequer if he will grant a Return showing which British Colonies and foreign countries have established systems of graduated income-tax, or of income-tax levied at different rates on earned and on unearned incomes, or both; with particulars in each case of the rates of tax, the method of assessment and collection, and the degree to which evasion or fraud is estimated to detract from the proper yield of the tax.
§ THE FINANCIAL SECRETARY OF THE TREASURY (Mr. VICTOR CAVENDISH,) Derbyshire, W.I am making inquiry to see to what extent the information for which the hon. Member asks is available. I will communicate the result to him in writing.