§ Sir K. WOODasked the Chancellor of the Exchequer whether it will be possible for taxpayers assessed quarterly to be assessed for the year commencing 6th April, 1919, on the average of the three preceding years, where there is evidence of the earnings for each of the quarters during that period, and thus bring them on to the same basis of assessment as other employés?
§ Mr. BALDWINMany classes of tax-payers, as well as weekly wage earners916W are assessable to Income Tax upon the basis of their current earnings and not upon a three years' average, for example members of His Majesty's Forces, Government employés, officials of companies and corporate bodies. The question of the bases of assessment respectively applicable to the various classes of income will be a matter for consideration by the coming Royal Commission on the Income Tax.