HC Deb 30 June 1910 vol 18 c1222W

asked the Chancellor of the Exchequer if he can state under what Departmental Minute or other authority the District Commissioners make appointments of assessors and collectors of taxes; what control has the Exchequer over such Commissioners in relation to the engagement and dismissal of persons appointed as assessors and collectors of taxes; and by whom are the duties of their respective offices determined?


As regards the first part of the question, the District Commissioners appoint assessors under the provisions of Section 42 of the Taxes Management Act, 1880, and appoint collectors under the provisions of Section 73 of the same Act. The Exchequer has no control over the District Commissioners in the matter referred to, except that it is not lawful for the District Commissioners to appoint any person to be a collector unless he has given such security as the Board of Inland Revenue may require. With regard to the third part, the duties of both class of officers are defined by Statute, supplemented by instructions as to the performance of their Statutory duties, issued in the case of assessors by the District Commissioners (Taxes Management Act, 1880, Section 42 (2)) and in the case of collectors by the Board of Inland Revenue (Taxes Management Act, Section 13).