§ 38. Lieut.-Colonel JAMES
asked the Financial Secretary to the Treasury whether he is aware that the Royal Commission on Awards to Inventors awarded a sum of £8,000 to Mr. Marten Hale for his inventions; that this sum was paid out to him less some £1,600 alleged to represent Income Tax due on the award; and whether he will give instructions to the Income Tax authorities who acted thus that the money so deducted is to be repaid to Mr. Marten Hale?
The reply to the first part of my hon. and gallant Friend's question is in the affirmative. The claim of the Crown to Income Tax in similar 1201 circumstances was recently approved by the House of Lords in the case of Constantinesco v. Rex, and in view of that decision no claim to repayment in the present case can be entertained.
§ Lieut.-Colonel JAMES
Is the lion Gentleman aware that eminent counsel have declared that the Constantinesco case is in no way comparable, and is he also aware that Mr. Hale wrote to the Treasury on 29th December last and that the first reply he got was to-day?
§ Mr. HARDIE
In the case of a patent which has not been used, the money is looked upon as an ordinary sale. Is that the position of the Government?