Mr. CECILasked the Chancellor of the Exchequer whether there remain many outstanding amounts for excess profits duty in 1018 still unpaid; and, if so, whether the Inland Revenue Department will use its best endeavours to obtain payment of these before threatening legal proceedings for the non-payment of excess profits duty for 1919, as complaints in this respect are being made in certain localities?
Mr. CHAMBERLAINThere are considerable arrears of Excess Profits Duty outstanding in respect of accounting periods ending in 1918. It is the practice of the Commissioners of Inland Revenue to take such steps to secure payment of these and other arrears as the circumstances of individual cases seem to them to warrant; and I am not prepared to instruct the Commissioners to delay taking appropriate steps in any particular case merely on the ground that all arrears for prior periods have not yet been collected.?