§ MR. FLYNN (Cork, N.)To ask Mr. Chancellor of the Exchequer whether Mr. Moynihan, veterinary surgeon, Kanturk, county Cork, is now threatened with arrest for non-payment of income-tax; and, if so, whether, in view of the fact that he is in receipt of only £50 a year from the county council and has no other professional income except from a few precarious cases, the income-tax authorities will abandon their intention of taking this course.
(Answered by Mr. Austen Chamberlain.) If Mr. Moynihan will establish the fact that his total income does not exceed £160, the Crown's claim against him for income-tax will be discharged. But up to the present time, I understand, he has declined to offer any evidence on the point, and has ignored every communication made to him on the subject. As a consequence proceedings were entered upon for the recovery of the duty assessed upon him, and judgment has been obtained in the High Court for tax and costs. In these circumstances the Board of Inland Revenue cannot intervene on his behalf, unless he will place himself in communication with them, and put them in possession of the facts of his financial position.