§ 53. Mr. SEXTONasked the Chancellor of the Exchequer if his attention has been called to the case of Joseph Murdock, of 110, Chesterton Street, Garston, Liverpool, a casual dock labourer, who was imprisoned for non-Payment of Income Tax for 28 days on the 10th July; that this is his second term of imprisonment for non-payment; that he is an ex-service man and served all through the War on active service; and if, in view of the fact that such employment is intermittent in character, and that such men's whole future earnings is mortgaged by demands for Income Tax, he car, see his way to secure this man's release and take the necessary steps to prevent imprisonment in similar cases in future?
§ Sir R. HORNEThe arrears of tax for which proceedings were taken in this case relate to the year 1920–21. I understand that Mr. Murdock is a capstan-man employed by the London and North Western Railway Company. I am informed that the amount of his earnings during each of the last two years 1259 was quite sufficient to enable him to pay his Income Tax quarter by quarter had he wished to do so. He appears to have received every consideration in the course of the proceedings before the Justices, which were adjourned on two occasions to give him an opportunity of stating his case.
§ Mr. SEXTONIs the right hon. Gentleman aware that, according to the assessment in this and other cases, this unfortunate man is assessed in a lean quarter on the previous fat quarter, and that the earnings of the fat quarter go to pay the assessment, and the arrangement works out that subsequently, being assessed in a lean quarter, the man has no money to pay? [HON. MEMBERS: "Genesis!"]
§ Sir R. HORNEAll that doubtless would be taken into consideration by Inland Revenue Authorities, and I am informed that this man was in a position to pay his Income Tax whether the quarter was lean or fat.