§ Mr. DUKEasked the Secretary to the Treasury whether, in cases where payment of inhabited house duty or other taxes dependent on values of premises were made under protest pending appeal against the assessments of such premises for Poor Law purposes, it was formerly the practice of the Board of Inland Revenue in case of the success of such appeals to sanction the refund of any sum
2064WThe House divided: Ayes, 24; Noes, 77.
exceeding that properly payable on the footing of the reduced assessment without insisting on a further appeal before the district Commissioners of Taxes; whether the same practice is now in use; and, in case of Surveyors of Taxes are not now authorised to refund such excessive payments, whether means will be afforded to the appellants in these cases to put themselves in a position to claim repayment after an appeal to the district Commissioners?
§ Mr. HOBHOUSEThe answer to the first and second parts of the question is in the negative. With regard to the third part of the question, if on appeal the Income Tax Schedule A and Inhabited House Duty Assessments were reduced by the District Commissioners of Taxes repayment would be made to the extent authorised under the certificate of those Commissioners. If the hon. Member will furnish particulars of the cases he has in mind inquiry will be made.