§ Mr. SANDERSONasked the Chancellor of the Exchequer what are the official relations subsisting between the Commissioners forming the Board of Inland Revenue, who by the 23rd Section of the original Income Tax Act, 1842, are also ex-officio Commissioners for special purposes of that Act, their staff, and the Commissioners for special purposes, popularly known as the Special Commissioners, who make Income Tax assessments when asked to do so by traders and others, hear appeals, and are appointed by warrant of the Lords of the Treasury; what is the form of that warrant; has it been altered since it was first framed, and, if so, in what respect, and why; are the salaries of the members of the Board of Inland Revenue greater or the salaries of the Special Commissioners less on account of such ex-officio appointment; whether he will consider the advisability, in view of the extensions of the Income Tax Laws, of such ex-officio appointment being now abolished, the 23rd Section alluded to to that extent being repealed, and the Department which is controlled by the Special Commissioners so appointed by warrant being made a Department directly responsible to the Treasury, in accordance with the apparent intention of the original Act; what are the names of and the dates of the appointments of each member of the Board of Inland Revenue and each Special Commissioner; were any of the members of the Board and any of the Special Commissioners previous to their accepting their present offices either an inspector or a surveyor of taxes, or both, in the service of the Crown; if so, will he give their names; are inspectors and surveyors of taxes the usual advocates on behalf of the Crown in Income Tax appeals heard by Commissioners; and are they independent of any control by the Board of Inland Revenue?
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§ Mr. LLOYD-GEORGEAs regards the first part of the question, the Board of Inland Revenue, in their capacity as Special Commissioners of Income Tax, are always available to co-operate with the other Special Commissioners, if and when occasion arises. But the Special Commissioners, in making assessments or hearing appeals act in each case upon their own responsibility under their oath of office as Commissioners of Income Tax. As regards the second and third parts of the question, the appointment of Special Commissioners is by Treasury Warrant for which, so far as I am aware, there is no prescribed legal form, and they take the oath prescribed by Schedule F of the Act 5 and 6 Vict. cap. 35). I regret that I do not understand the meaning of the fourth part of the question. I cannot admit the implication contained in the latter portion of the fifth part, nor do I see my way to adopt the suggestion contained in the earlier portion. I attach a table giving the information asked for in the sixth part. In answer to the seventh part, two Special Commissioners were previously superintending inspectors of taxes. The answer to the eighth part is in the affirmative. As regards the ninth part, surveyors and inspectors of taxes are, so long as they continue to serve in that capacity, under the control of the Beard of Inland Revenue.
Names of Members of the Board of Inland Revenue, and of the Special Commissioners, together with the dates of their appointment.
Board. Date of Appointment. Board. Chalmers, Sir R., K.C.B. 28th October, 1907. Bower, E. E. N., C.B. 1st June, 1908. Crowley, J. P. 1st June, 1908. Bartlett, H. P., I.S.O. 21st July, 1909. Special Commissioners. Gyles, W. 1st April. 1892. Page-Phillips, H. W. 1st October, 1894. Martin, R. J. (Ireland ex-officio) 12th October, 1907. Grasemann, A. 6th December, 1907. Howe, E. F. 6th December, 1907. Kickman, C. H. 1st May, 1909.