§ Colonel YATEasked the Chancellor of the Exchequer, with reference to the First Schedule, Part II., exception (f), of the National Insurance Bill, whether all workmen on weekly wages who earn more than £160 a year by manual labour pay Income Tax; and, if not, on what particular officials or other persons it devolves to see that the law is rigidly observed in such cases?
§ Mr. WEDGWOOD BENN (Lord of the Treasury)It would, of course, not be possible to affirm that every individual of every class pays his due quota of Income Tax. For the enforcement of the law, responsibility rests primarily with the District Commissioners of Taxes and their assessors.