§ Sir JOHN JARDINEasked the Chancellor of the Exchequer whether, in the event of his being advised that Section 19 of the Finance Act, 1912, has no retrospective effect so as to enable him to order refund to Scottish mineral owners of the difference of the proportionate amounts exacted from them over and above the proportionate amounts exacted in South Britain for the years 1909–10, 1910–11, and 1911–12, ho will take measures, in the next Finance Bill or otherwise, to give retrospective effect, and so remedy the disproportionate taxation of mineral owners north of the River Tweed during those years?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)I am advised that Section 11 of the Finance Act, 1912, is not retrospective, and I regret I do not see my way to promise the introduction of legislation which will render it retrospective.
§ Sir JOHN JARDINEHas the attention of my right hon. Friend been drawn to the Taxes Act, 1856 (19 and 20 Vict, cap. 80, sec. 1), where retrospective effect was given in regard to Income Tax levied in disproportionate amount from Scotsmen and the inequality of taxation thus redressed?
§ Mr. LLOYD GEORGEI will look into the matter.
MARQUESS of TULLIBARDINEDoes not the right hon. Gentleman admit that in this case Scotland has been put into a rather worse position than England?
§ Mr. LLOYD GEORGENot altogether.