§ Mr. CLOUGHasked the Secretary to the Treasury whether county magistrates are ex-officio members either of the Income Tax Commissioners or the Land Tax Commissioners, or both; whether the Land Tax Commissioners and Income Tax Commissioners sit separately for each petty sessions, or can be combined together for either or both of those purposes; whether the petty sessions of West Staincliffe, Ewecross, and Bolton-by-Bowland, in the Skipton Division, have each Income Tax Commissioners and Land Tax Commissioners of their own, or are any of them grouped together, and, if so, which; where do they sit; and how is each body composed or selected?
§ Mr. HOBHOUSE(1) All persons acting as justices of the peace for any county within England and Wales are empowered to act as Land Tax Commissioners (7 and 8 Geo. IV., c. 75), but not as Income Tax Commissioners. (2) They sit separately for the Division in which they act. Petty Sessions do not exist as separate areas for Land Tax or Income Tax purposes. (3) The Petty Sessions referred to are included in the West Staincliffe Division. (4) Both bodies of Commissioners for that Division sit at Settle and Sedbergh. (5) The Land Tax Commissioners are appointed under the Land Tax Commissioners' Names Acts (Last Act 6 Edw. 7, c. 52). Income Tax Commissioners are appointed by the Land Tax Commissioners.