§ 14. Mr. CASSEL
asked 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 GEORGE
The 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.