37. Captain HUNTER (for Sir WILLIAM DAVISON)asked the Chancellor of the Exchequer whether it is the practice of the Commissioners of Inland Revenue to institute legal proceedings for the recovery of Surtax in arrear notwithstanding the fact that part of the income upon which the assessment is made has not actually been received?
§ Major ELLIOTThe Commissioners of Inland Revenue are bound in pursuance of their statutory duties to take all steps, including legal proceedings if necessary, to recover sums due to the State under any assessments made in accordance with the law. If my hon. Friend has in mind any case in which he considers that proceedings for recovery of Surtax are being improperly instituted and will let me have the necessary particulars, I will have the matter investigated and communicate the result to him.
38. Captain HUNTER(for Sir W.DAVISON) asked the Chancellor of the Exchequer what is the amount of the arrears of Schedule A tax arising out of agricultural rents for the year 1931–32; and, where a formal demand for the tax has been made upon the tenant, what instructions have been given to inspectors of taxes to press for immediate payment, notwithstanding the existing agricultural depression?
§ Major ELLIOTThe information asked for in the first part of the question is not available. The collection of tax in the particular class of case referred to proceeds, as in the case of other taxpayers, in accordance with the ordinary practice, and no special instructions have been issued nor, I think, are necessary.