§ SIR H. AUBREY-FLETCHER (Sussex, Lewes)I beg to ask Mr. Chancellor of the Exchequer whether he is aware 1463 that it is the practice of many boards of Income-Tax Commissioners, on the hearing of appeals, to require the withdrawal of the appellant after making his statement, and in his absence to hear statements and arguments from the surveyor which are not necessarily either impartial or true; whether this practice is of general adoption or not; whether it has the approval of the Chancellor of the Exchequer or of the Inland Revenue Commissioners or any other controlling authority; and whether there is any intention of abolishing this practice, which is opposed to the invariable policy of British judicial tribunals.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. LLOYD-GEORGE,) Carnarvon BoroughsI am aware that it is the practice of many district boards of Tax Commissioners, after eliciting all the facts of the case and hearing all the arguments on any points of law on the part of the Crown and of the appellant to deliberate among themselves before arriving at a decision. Even though it were the practice of any Commissioners to invite, in the appellant's absence, statements and arguments from the surveyor, this does not afford any ground for the reflection contained in the Question upon the fairness or veracity of an honourable body of servants of the Crown.