§ 59. Mr. JOYNSON-HICKSasked the right hon. Gentleman whether he is now collecting the Undeveloped Land Duty for this year, together with three years' arrears, even in cases where the valuation is not yet completed; and, if so, whether, having regard to the fact that no one could know whether they were liable for the duty or not until a valuation had been made, he could make some arrangement to mitigate the hardship on taxpayers of having to pay four years' taxes at once owing to circumstances over which they at least could have no control?
§ Mr. McKENNAUndeveloped Land Duty is being collected as stated in the question where provisional valuations have been served, though they have not yet become finally settled, the procedure adopted by the Commissioners of Inland Revenue being warranted by the provisions of Section 27 (6) of the Finance (1909–10) Act, 1910. With regard to the second part of the question, any individual case of hardship that may arise will be dealt with by the Commissioners on its merits.
Captain CRAIGWill the right hon. Gentleman consider the advisability of taking a bond from those by whom this duty is payable, instead of taking money from them, which is so difficult to recover afterwards in the event of the valuation being fixed lower?
§ Mr. McKENNAI will certainly call the attention of my right hon. Friend to the suggestion made by the hon. and gallant Gentleman.