50. Lieut.-Colonel MURRAYasked the Prime Minister whether he is now in a position to announce the appointment of a British Ambassador to the United States of America?
§ Mr. BONAR LAWI regret that I am not yet in a position, to state the name of the new Ambassador.
Lieut.-Colonel MURRAYIf I put a question down for Thursday, will the right hon. Gentleman answer it then?
§ Mr. BONAR LAWI would rather that my hon. Friend would leave it to next week, when I hope that it will be possible to give the name of the gentleman.
§ Commander BELLAIRSWhat is the chief difficulty—finance or the man?
§ Mr. BONAR LAWNeither; it is solely that the Government have felt that, in present circumstances, it is advisable to get the best man.
§ Mr. DEVLINWill the appointment be given to one of the Ulster Members who has not already got one?
§ 60. Commander BELLAIRSasked what is the actual net income from the State for a judge or Cabinet Minister whose salary is fixed at £5,000 per annum after Income Tax and Super-tax have been de- ducted; whether he will give the result also, in the case of the British Ambassador in Washington D.C.; assuming in both cases that there is no life insurance premium and that the gross private income is £1,000 per annum?
The CHANCELLOR of the E X-CHEQUER (Mr. Chamberlain)As regards the first part of the question, the taxpayer would, in the circumstances stated, be required to pay Income Tax and Super-tax amounting to £2,237 10s. for the present financial year. If the total tax were distributed pro rata between the salary and the private income, the proportion of tax applicable to the salary would be £1,864 11s. 8d., leaving £3,135 7s. 4d. out of £5,000.
Taking the taxable emoluments of the British Ambassador in Washington at the figure shown in the Estimates for the current year—namely, £2,500—the Ambassador would, on the assumptions indicated in the question, be required to pay Income Tax and Super-tax amounting to £l,162 10s. for the present financial year. If the total tax were distributed pro rata between the taxable emoluments and the private income, the proportion of tax applicable to the emoluments would be £830 7s. 1d., leaving £1,669 12s. 11d. out of the £2,500. In addition the Ambassador is paid a sum of £7,500 a year as "frais de representation, not taxable."