§ Mr. OLIVER
asked the Chancellor of the Exchequer the number of people assessable for Super-tax and Income Tax; and the estimated number of the adult population not liable to pay direct taxation?
The hon. Member will find in Tables 50 and 63 of the recently published 70th Report of the Commissioners of Inland Revenue the latest estimates as to the numbers of taxpayers liable to Income Tax and Supertax. In considering these estimates in relation to adult population it should be borne in mind that in the case of married taxpayers the assessment in respect of income of husband and wife is usually made upon the husband.