§ MR. JAMES O'KELLY (Roscommon, N.)I beg to ask Mr. Chancellor 696 of the Exchequer whether he is aware that the Inland Revenue authorities have made a demand on the Strokestown Rural District Council for income-tax in respect of cottages built by the council under the Labourers (Ireland) Acts, and whether he will give instructions to have this demand with drawn, in view of the fact that there is no profit to the rates on these houses, and that they have been erected to relieve the condition of a very poor class of the community.
§ MR. AUSTEN CHAMBERLAINThe assessment upon the cottages in question has been made upon the council, as the immediate lessors of the property, in accordance with the Income-tax Acts. The assessment has, however, been restricted to the amount of the head rent, and the council are entitled to deduct the tax upon the head rent when paying the head landlords, thus throwing upon the latter the burden of the duty.
§ MR. JAMES O'KELLYMight I ask the right hon. Gentleman is it not usual to collect this income-tax from the head landlord and not the householder?
§ MR. AUSTEN CHAMBERLAINNo, Sir.