§ MR. THORNTON (Clapham)I beg to ask Mr. Chancellor of the Exchequer whether he is aware that branches of the Manchester Unity of Oddfellows which hold land under the authority given by the Friendly Societies Act have until recently been exempt from payment of the land tax, and that during the past six months demands for payment of the tax have been made in different parts of the country; if so, will he say what is the reason for the change in practice, and will the land tax, which has been collected from branches of the Manchester Unity, or from any other registered friendly society, be refunded on application, as is the case with tax on income from any other source.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. ASQUITH,) Fife, E.There is no exemption from land tax in favour of friendly societies as such; but under Section 12 of the Finance Act, 1896, persons exempt from income-tax by reason of their incomes not exceeding £160 are relieved from payment of land 357 tax. The Commissioners of Inland Revenue are advised that the recent decision of the House of Lords in the case of Curtis v. The Old Monkland Conservative Association has the effect of depriving all bodies, corporate or unincorporate, of the income-tax exemption on the ground of smallness of total income, and consequently of the land tax exemption also, and the change of practice is consequent upon that decision.