HC Deb 29 May 1924 vol 174 c603
38. Mr. T. SMITH

asked the Chancellor of the Exchequer the number of owners

Royalties of Coal in the County of York, assessed to Mineral Rights Duty, up to 28th May, 1924.
Estimated Number of Royalty Owners. Estimated aggregate Royalties, before deduction of Income Tax.
Year 1922–23: £
Owners in receipt of less than £3,000 703 255,300
Owners in receipt of £3,000 or more 49 447,000
Total 752 702,300
Year 1923–24:
Owners in receipt of less than £3,000 644 230,900
Owners in receipt of £3,000 or more 61 577,300
Total 705 808,200
The term "royalty" includes the gross rental value of coal assessed to Mineral Rights Duty on working proprietors.
40. Mr. LUMLEY (on behalf of Sir VICTOR WARRENDER)

asked the Chancellor of the Exchequer the total amount received in Income Tax and Super-tax from the owners of coal royalties in the County of York for the years 1922–23 and 1923–24, respectively?

Mr. SNOWDEN

I regret that it is not possible to earmark any part of the produce of the Income Tax as contributed by any particular source of income. The amount of Income Tax and Super-tax borne by any individual depends, not upon the particular sources from which his income is derived, but upon his total income, his family responsibilities and other factors.