§ MR. J. P. FARRELL (Longford, N.)I beg to ask Mr. Chancellor of the Exchequer whether he is aware that the collector of income-tax at Dalkey enforced payment of income-tax amounting to £3 8s. 4d. from Mr. Robert Armstrong, an evicted tenant in county Longford, in respect of a house, his property, in former place; and whether, seeing that the rent of this house is the only means of subsistence this man has, he will consider the advisability of giving instructions that this claim should not be pressed.
§ THE CHANCELLOR or THE EXCHEQUER (Mr. AUSTEN CHAMBERLAIN, Worcestershire, E.)The hon. Member appears to be under some misapprehension as to the facts, which are not correctly represented in the Question. The amount of tax due was £4 7s. 2d. in respect of arrears for two years, and this was collected from two tenants of Mr. Armstrong's, who paid immediately on application being made to them—all efforts having failed to obtain from Mr. Armstrong the amount due. Mr. Armstrong has declined to claim exemption, and, unless he does so, it is impossible to accord him any relief.
§ MR. J. P. FARRELLIf I induce this man to claim exemption will the right hon. Gentleman see that his claim is considered?
§ MR. AUSTEN CHAMBERLAINYes, but I do not know the exact position now. It may be that the time during which the claim should have been made is passed. I will look into it.