§ 58. Sir W. Smithersasked the Chancellor of the Exchequer whether the value of board and lodging will be taken into account in computing employés' assess able income?
§ Sir W. SmithersDoes not my right hon. Friend think it is an unfair incidence of taxation that people with £100 or £150 a year have included in their wages free board and lodging, whereas those who do not have free board and lodging included have to bear the full burden of taxation?
§ Sir K. WoodThat is one contention which can be made, but any additional advantage which a person may receive cannot be added to his wages for the purpose of taxation unless it can be turned into money.