52. Mr. BECKETTasked the Chancellor of the Exchequer how many warrants for distraint, summons in Court of Summary Jurisdiction, and proceedings in High Court have been applied for in connection with non-payment of Income Tax since 1st November, 1924?
Mr. GUINNESS:I regret that no information is available as to the numbers of warrants for distraint and summonses in Courts of Summary Jurisdiction respectively. In the period mentioned, 8,249 writs have been issued in the High Court for arrears of taxes, of which 7,800 were for Income Tax
§ Mr. ROBERT YOUNGasked the Chancellor of the Exchequer the rate of Income Tax paid in Germany, Italy, France and America, respectively, by those whose incomes do not exceed £1,000 per year; and what exemptions are allowed for children under 16 years of age in those countries?
Mr. GUINNESS:I fear I cannot attempt this calculation for the reasons given in my reply to the hon. Member for South Kensington (Sir W. Davison) on the 18th February last. I am sending the hon. Member a copy of that reply