§ Mr. CHARLES BATHURSTasked why the printed form of Income Tax Return under Schedule D is being sent to a large number of dairy farmers throughout the country whose assessments for Income Tax have hitherto been made under Schedule B; whether such form has been issued en the footing that the farmers' cattle are fed partly upon cattle cake and other concentrated foods not produced upon the land in their occupation; and, if so, whether he is aware that the main object of such feeding is to maintain the productivity of the land, and therefore entirely outside the scope and intention of the third rule of Case III. of Schedule D of 5 and 6 Vic, c. 35, Section 100, under the provisions of which such form is apparently being issued by the Commissioners of Inland Revenue?
§ Mr. ILLINGWORTHThere has been no such general issue of forms as stated in the first part of the question. But if the hon. Member will give particulars of any case which has come to his notice I will cause inquiry to be made. The reply to the second part of the question is in the negative; and the third part consequently does not arise.
§ Mr. C. BATHURSTIs it not a fact that forms such as I have described are being 2062 circulated amongst the farmers in the county of Herefordshire.
§ Mr. ILLINGWORTHThat may be so, but I am not aware of it.
§ Mr. C. BATHURSTIs it not a fact that if that is so this sort of taxation puts a premium on bad farming and the exhaustion of farm land.
§ Mr. SPEAKERThat is an argumentative question.