§ 47. Viscount SANDONasked the Chancellor of the Exchequer what action the Board of Inland Revenue propose taking on the subject of the comments by Mr. Justice Rowlatt on Super-tax appeal delays by the Crown?
§ Mr. CHURCHILLI assume that the question of my Noble Friend relates to remarks made by the learned Judge in giving judgment in a recent case relating to Excess Profits Duty. As regards the 218 general question of expediting revenue cases, the Board of Inland Revenue reviewed the position in the course of last year, and made arrangements designed to achieve the object so far as it lies within their power to do so. At the same time, the Rules of Practice on the Revenue side of the King's Bench Division have been so modified that it is no longer necessary to exchange points of argument, and cases may now be set down for hearing by either party, whether appellant or respondent. As a result of these measures, the hearing of cases has already been substantially expedited, and, as regards future cases, it may be reasonably anticipated that, so far as the Revenue is concerned, no serious delay will arise.
§ Viscount SANDONIs not this an awful warning against the growth of officialdom that would occur if the Socialists came in?
§ Mr. CHURCHILLI think it would be very difficult to draw all the inferences that might be proper.