§ MR. J. P. FARRELL (Longford, N.)I beg to ask Mr. Chancellor of the Exchequer whether, in cases of assessment for income-tax in which the persons assessed have not been notified of the sitting of the Commissioners to hear appeals, and so have become liable to levy, any machinery is available whereby the claim of the collector can be suspended pending the appeal being disposed of at next sitting.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. AUSTEN CHAMBERLAIN,) Worcestershire, E.I am not sure that I fully understand the hon. Member's Question, and in matters of income-tax so much depends upon the precise facts of each particular case that Answers to general Questions are very apt to be misleading. But, as I read the terms of the Question, I should say that the law provides no machinery to meet the circumstances described. In practice, however, if any taxpayer finds himself in such a position, he should explain matters to the surveyor of his district. If the circumstances appear to him to warrant it, that officer will endeavour to arrange with the Commissioners that they should afford to the taxpayer an opportunity of stating his case to them. In the meantime the collector's claim would be allowed to stand over.
§ MR. J. P. FARRELLIn the case of a collector of taxes refusing to do this, is there any appeal against him?
§ MR. AUSTEN CHAMBERLAINIf the hon. Member is referring to a particular case, the facts of which are not known to me, perhaps he will let me have the facts, and I will investigate them. I cannot give a general Answer upon individual cases with the circumstances of which I am not acquainted.
†See page 773.