§ 14. Mr. CASSELasked whether, in cases falling within Section 11 of the Revenue-Act, 1911, it is necessary, in order to prove that Super-tax is payable by the wife, and what is the proper proportion payable by her, that her husband's income, or figures from which her husband's income can be ascertained, should be disclosed?
§ Mr. LLOYD GEORGEThe Section to which reference is made provides that in cases where it is not found possible to obtain a satisfactory return of the wife's income from the husband, the Special Commissioners may call for a separate return from the wife, and make a separate assessment upon her. From the figures of this assessment it would, no doubt, be possible for her to infer those of the assessment on her husband.
§ Mr. CASSELIs the husband's income in these cases disclosed to the wife?
§ Mr. LLOYD GEORGEI could not tell: the hon. Member exactly without notice.