§ COLONEL LOCKWOOD (Essex, Epping)
To ask Mr. Chancellor of the Exchequer whether his attention has been called to the judgment in the case of Smyth v. Stretton, and to the irregularity of the payments made on assessments under Schedule E of the Income Tax Acts in respect of the emoluments of schoolmasters and assistant schoolmasters; and, if so, whether steps will be taken to secure uniformity in this matter.
(Answered by Mr. Austen Chamberlain.)I have carefully considered this case since my attention was called to it by my hon. and gallant friend's Question. The regularity of the assessments made under Schedule E on the increases of salary granted by the Governors of Dulwich College under the Provident Fund Scheme of the College was upheld by the judgment of the Court in the case of Smyth v. Stretton, and I see no sufficient reason for proposing a change in the law. It is not possible to secure absolute uniformity in such a matter, as the cases present an infinite variety of circumstances; but, whenever the circumstances are the same, the treatment will be the same.