61. Mr. CURRLEasked the Chancellor of the Exchequer whether fanners, in addition to their existing partial immunity from Super-tax and their complete immunity from Excess Profits Duty in respect of gains arising from the business of farming, are to all practical intents and purposes allowed to conduct jobbing or dealing operations in various open markets in competition therein with people who are not farmers; and, if so, 1907 can he say whether the immunity above referred to extends to such dealings, or whether any attempt; is made to collect Income Tax and Super-tax upon profits of the latter class?
§ Mr. BONAR LAWA farmer who, in addition to farming, carries on some other business, for example, that of a cattle dealer, is separately assessed to Income Tax in respect of the profits of that other business, which are also subject to the ordinary liability to Super-tax and to Excess Profits Duty.