§ MR. WILLIAM RUTHERFORD (Liverpool, West Derby)I beg to ask Air. Chancellor of the Exchequer whether he is aware that the employees in the postal and postal telegraph departments are now being charged income-tax, not only upon their salaries, so far as they exceed the limit of exemption, but also upon all overtime gained by such employees when engaged upon emergency work; and whether he is willing to take any action in the matter.
§ MR. ASQUITHEarnings on over time are as much a part of income as regular salary, and I am not aware of 1431 any recent change of practice as regards the assessment of such earnings in the departments mentioned. They are made chargeable to income-tax by the first rule of Schedule E., Section 146 of the Act of 1842, and there is no reason in either law or practice for exempting them from assessment.