§ MR. SEARS (Cheltenham)I beg to ask Mr. Chancellor of the Exchequer whether his attention has been called to the fact that in many small towns and villages local tradesmen are employed in the position of assessors of inland revenue; that butchers and bakers are put in the position of naming the income for income-tax purposes of the local doctor, solicitor, banker, of brother tradesmen who may be their rivals in business, and of their customers; is he aware that the Boards of Inland Revenue have from time to time drawn attention to the unsatisfactory features of this system, and expressed the desire for its discontinuance; and whether he will cause inquiry to be made as to whether assessments of incomes are frequently done by 1147 deputy and sometimes by youths, and I consider the desirability of introducing the Scottish system of assessment and collection of taxes by responsible officers of the Crown.
§ THE FINANCIAL SECRETARY TO THE TREASURY (Mr. MCKENNA,) Monmouthshire, N.The employment of local persons as assessors of income-tax is based on the advantage which their local knowledge gives to them in assisting the Commissioners of Income Tax to make proper assessments. The Board of Inland Revenue are of opinion that this advantage much outweighs any drawbacks that the system may have; and they have never recommended its discontinuance. The Board have no reason to suppose that assessors are in the habit of delegating their duties to others.