82. Mr. ERSKINEasked the Chancellor of the Exchequer how many prosecutions have taken place against persons for having made false statements in regard to their Income Tax and Super-tax Returns during the current year; and what sum has been recovered from such persons in fines and penalties or by way of composition?
§ Mr. BALDWINTwenty-two persons have been prosecuted during the current financial year for offences in relation to their Income Tax and Super-tax returns. These prosecutions are not for the recovery of fines or penalties, and the offenders are usually sentenced to substantial terms of imprisonment. In two cases the Court imposed fines instead of imprisonment owing to the state of health of the defendants, and in one case the proceedings were withdrawn for the same reason and a heavy fine was recovered under the provisions of the Income Tax Acts.
§ Mr. W. THORNEIf a person who refuses to pay his obligations goes to prison does that relieve him of his debt?
§ Mr. BALDWINI am in favour of getting both.
Mr. ERSKINEWill the right hon. gentleman answer the question as to what amount has actually been recovered?
§ Mr. BALDWINI cannot get that for my hon. Friend. It would involve a great deal of trouble.
§ 89. Mr. LEES-SMITHasked the Chancellor of the Exchequer what approximately, down to the latest available date, are the proportions of Income Tax collected at the source and from individuals, respectively?
§ Mr. BALDWINIt is estimated that in the year 1921–22 approximately 67 per cent. of the net receipt of Income Tax was collected at the source.