§ 18. Mr. WATT
asked the Secretary to the Treasury whether he is aware that the final notices for payment of assessments under Schedule A were sent out by the collector of Customs and Excise in Greenock on 11th February of this year; that these notices gave seven days wherein to pay, after which costs would be added; will he say who was responsible for this, whether the official in Greenock or the sub-collector in the Cowal district; and will he see that in future these districts are not allowed to threaten costs before the taxpayers in London and elsewhere are threatened in the same way?
§ Mr. MASTERMAN
I am informed that the issue of final notices in the Greenock collection commenced on the date mentioned by my hon. Friend, but that it was not earlier than is prescribed by the general regulations, which are substantially the same throughout England and Scotland. As I explained on the 21st ultimo, in answer to the hon. and gallant Member for Renfrew, owing to the size and nature of the Income Tax collections it is not practicable to fix a uniform date for the issue of final notices. In view of the fact that the duty is by law payable on or before the 1st January, and that at the time when the final demand notes were issued the taxpayers in the case quoted had already been allowed six weeks' grace, I do not consider that they have any reasonable grounds of complaint.
§ Mr. MASTERMAN
I can hardly imagine Scotland having a grievance with regard to taxation for six years and not getting it redressed.