51. Colonel BURN
asked the Chancellor of the Exchequer how many people during the last twelve months have refused to pay Income Tax; and what steps have been taken to enforce payment?
The CHANCELLOR of the EX CHEQUER (Mr. Chamberlain)
The in formation asked for in the first part of the question is not available. In cases of refusal or persistent neglect to pay, arrears of Income Tax are recovered in the manner directed by law. In this connection I would invite my hon. and gallant Friend's attention to the provisions of the Taxes Management Act, 1880, Part VI., and of Section 28 (4) of the Finance (No. 2) Act, 1915—now incorporated in Part VIII. of the Income Tax Act, 1918.