MR. JAMES O"CONNORI beg to ask Mr. Chancellor of the Exchequer whether he has seen a copy of a circular, dated Custom House, Dublin, January 20th, 1905, and signed "Comptroller," addressed to tenants of a certain estate in Ireland, informing them that their landlord had not paid the Income-Tax due on their holdings for the year ended April 5th, 1904, and threatening to recover the tax by distraint of their property unless they put pressure upon the landlord to pay the Crown"s claim within ten days; whether any tenants have been distrained to pay their landlord"s Income-Tax; and whether the Comptroller has acted with his sanction.
MR. O"SHAUGHNESSY (Limerick, W.)I also beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he is aware that the Comptroller of Income-Tax has written to the tenants on a certain estate in the county of Limerick threatening to distrain on their lands for the amount of Income-Tax under Schedule A, due by their landlord in respect of same for the year ending April 5th. 1904, unless they are prepared to put pressure on the landlord to pay the claim; and, if so, will he say whether this is the usual practice of the Inland Revenue Department; and will he take steps to prevent it.
§ MR. AUSTEN CHAMBERLAINThe Board of Inland Revenue inform me that the letter in question was issued by the 618 Comptroller of Stamps and Income-Tax in Dublin in certain cases in which it had been found impossible to recover taxes due in the usual manner through the agent of the owner of lands, and in which the name of the owner was not known. The process of recovery from the tenant (if necessary by distraint) is authorised by Section 17 of the Income Tax Act of 1853, and is employed only in the last resort, the tenant, of course, having the right to recover from his landlord on the next payment of rent. The object of the Comptroller in issuing the letter referred to, was to acquaint tenants of this fact, so that they might take the steps necessary to protect themselves. It has been very successful in securing this result, and in no case has the Department had to resort to distraint. At the same time, the Board of Inland Revenue consider that the terms of the letter, which they had not previously seen, are open to objection: and they have instructed the Comptroller to discontinue its issue. It appears to them that the object aimed at, while proper in itself, can be secured without giving the opening for misapprehension which the circular in use seems to offer. I have taken it for granted that both hon. Members have the same case in mind.