§ MR. EDMUND ROBERTSONI beg to ask Mr. Chancellor of the Exchequer whether the new taxes proposed in the Finance Bill now under the consideration of the House are already being enforced by the collecting Departments; whether this is in accordance with the usual practice; and whether there is any legal authority for such a practice.
§ MR. AUSTEN CHAMBERLAINThe Answer to the first two paragraphs is in the affirmative. The authority for the practice is its long existence and its recognition in a succession of Budget Acts. It further obtained special recognition by 39 and 40 Vict., Chap. 36, Section 18.