§ The DUKE of RICHMONDsaid, that having presented a petition on Tuesday night from Mr. Elmer, on the subject of the grievance tenant-farmers laboured under with respect to the right of appeal against overcharge of income tax, he was anxious to state that he had received a communication from his noble Friend (the Earl of Derby), to the effect that an order had been issued by the Board of Inland Revenue, to the effect that tenant-farmers who held from Michaelmas to Michaelmas, or from Midsummer to Midsummer, would be entitled to appeal equally with those who held from Ladyday to Ladyday. He was glad that his noble Friend had so promptly done an act of justice to a class which was now suffering severely from the depression of the times.
§ The EARL of DERBYI must disclaim the merit of having so quickly listened to the prayer of the petition presented last night; for, on inquiry, I found that the order alluded to by the noble Duke had been issued some days before. I was quite sure that the disability complained of arose from a mere technical, or rather clerical, error (if it were in the law at all), and one which the Board of Inland Revenue would have the power to correct. I was glad to find that the complaint had not only been made, and favourably received by the Board, but that the remedy had been actually applied. If the noble Duke will move for the order itself, I shall have no objection to lay it on the table of the House.
§ The DUKE of RICHMONDthought that that would be desirable, as then greater publicity would be given to the fact, 839 and the farmers who had received adverse answers from the local surveyors might the sooner have their grievances rectified. He, therefore, moved for the return.
§ Motion agreed to.
§ House adjourned till To-morrow.