§ Mr. MORTONasked the Chancellor of the Exchequer whether he has received a complaint from a number of taxpayers at Dornoch, Sutherland, stating that the surveyor of taxes had increased the valuation of their houses without having seen such houses and without having made reasonable investigation, and that the surveyor had informed the complainers that the Income Tax Commissioners for the county had fixed the valuations complained of; whether the appeal against the surveyor's valuation is to the Commissioners who had apparently fixed the valuations; if so, is that regular; and whether he will grant an inquiry into these allegations?
§ Mr. MUNROalso asked whether, assuming the surveyor's statement to be correct that the Commissioners had fixed the valuations in question, it is regular 1938 and proper that they should do so, seeing that any appeal against the valuations falls to be taken to the Commissioners?
§ Mr. LLOYD GEORGEAs regards the first part of the question, a complaint was received in May last from three taxpayers at Dornoch. With regard to the second and third parts, the question is one for the decision of the responsible District Commissioners of Taxes, to whom an appeal against the valuation lies, and I have no power to interfere in the matter.