§ 54. Mr. L. HARDYasked the Chancellor of the Exchequer whether, owing to the fact that no new assessment for Income Tax has been made since 1910 on account of war conditions, his attention 496 has been called to the burden which is falling upon the landlord of agricultural land, who has to pay still upon the assessment made before the increase in the value of tithe took place, as the surveyors of taxes cannot allow deductions which alter the existing assessment; and whether he will give instructions to the surveyors of taxes that the assessment may be varied in such cases to meet the exceptional circumstances?
§ Mr. BONAR LAWMy right hon. Friend is under a misapprehension. The practice already existing is to allow a reduction of the Schedule A assessment on tithable land in years other than revaluation years, if the owner shows that the assessment is excessive by reason of increased tithe being payable to a tithe owner who is directly assessed.