§ Mr. ALLEN BAKERasked the Chancellor of the Exchequer whether the Commissioners of Income Tax have his authority for contending that in the case of a person dying on 6th April, 1010, and his income ceasing at death, Super-tax is payable by his executors in respect of the year 1910–11; and whether the Super-tax, when imposed, was intended to be retrospective?
§ Mr. HOBHOUSEI beg to refer the hon. Member to the reply given by my right hon. Friend the Chancellor of the Exchequer to the hon. and learned Member for Cambridge University on the 16th ultimo.