§ 42. Mr. WATTasked the Secretary to the Treasury in bow many cases the Customs and Excise officer at Greenock has handed over his taxes during 1918 to sheriff officers to collect; in these instances was any effort made to find out whether the taxes were unpaid because the breadwinners of the households were at the front fighting the battles of the nation: is he aware that in several instances it was so, yet 10 per cent. was added to pay such sheriff officers' fees, which were in every case exacted; and was it the duty of the collector of taxes to collect these himself, and for which he is paid?
§ Mr. BALDWIN (Joint Financial Secretary to the Treasury)I am informed that in approximately 495 cases the persistence of the taxpayer in ignoring the repeated applications of the collector has necessitated resort to the sheriff officer. It clearly devolves upon the taxpayer himself if he claims that circumstances of a personal nature such as those referred to 1394 make it impossible for him to meet his legal liability, to bring the facts to the knowledge of the Collector.
§ Mr. WATTIs it not an extraordinary thing that the agents of the Department of the hon. Gentleman are mulcting the relatives of the soldiers who are fighting at the front?
§ Mr. BALDWINI can assure my hon. Friend that if such facts are brought to the notice of the collectors the cases will receive very careful consideration.