§ Colonel HICKMANasked the Chancellor of the Exchequer whether his attention has been called to a letter from a surveyor of taxes in answer to an inquiry as to the effect of the increase in the Licence Duty imposed by the Finance (1909–10) Act, 1910, on payment of Income Tax, Schedule A, stating that no appeal against the annual value of the licensed premises could now be entertained in respect of the year ended 5th April last; and whether the surveyor was authorised to make that statement.
§ Mr. HOBHOUSEMy right hon. Friend's attention has now been called to the letter referred to by the hon. and gallant Member. The surveyor's statement that no appeal now lies against the annual value of the licensed premises in respect of the year ended 5th April, 1909, was made on 30th May last, and is in accordance with the law governing the right of appeal against assessments to Income Tax, Schedule A, for the year 1909–10.