§ Mr. HERBERT CRAIGasked the Secretary to the Treasury whether he can state under which schedule the profits made by unprofessional vendors of objects of art are assessed to Income Tax?
§ Mr. HOBHOUSEProfits derived from the trade or business of buying and selling works of art are assessable under Schedule D, Section 100, of the Income Tax Act, 1842 (5 and 6 Vict., c. 35).
§ Mr. JAMES HOPEasked the Secretary to the Treasury whether he can state how and by whom the collectors of Income Tax are appointed; and how and by whom can they be dismissed?
§ Mr. HOBHOUSEAs the conditions of appointment differ in the different parts of the United Kingdom, I beg to refer the hon. Member, as regards England and Wales, to Section 36 of the Income Tax Act, 1842 (5 and 6 Vict., cap. 35) and to Sections 73 and 117 of the Taxes Management Act, 1880 (43 and 44 Vict., cap. 19); as regards Scotland, to Section 81 of the Taxes Management Act, 1880; and as regards Ireland, to Sections 23 and 24 of the Income Tax Act, 1853 (16 and 17 Vict., cap. 34).
§ Mr. JAMES HOPEasked the Secretary to the Treasury whether he can state how and by whom the district commissioners of Income Tax are appointed; and how and by whom they can be dismissed?
§ Mr. HOBHOUSEI beg to refer the hon. Member to Sections 4, 5, 6, 7, and 8 of the Income Tax Act, 1842 (5 and 6 Vict., cap. 35). There is no power of dismissal.
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§ Mr. JAMES HOPEasked the Secretary to the Treasury whether he can state how and by whom a collector or district commissioner of Income Tax can be called to account for any wrongful act or default?
§ Mr. HOBHOUSEI beg to refer the hon. Member to Sections 112 to 121 of the Taxes Management Act, 1880 (43 and 44 Vict., cap. 19).
§ Mr. PAGETasked the President of the Local Government Board whether his attention has been drawn to the effect upon local authorities as regards assessment to Income Tax by reason of the fact that their accounts, either by statute or by the Board's regulations, have to be kept in such a way that when they conduct more than one municipal trading enterprise, the principle of set-off is not allowed by the Commissioners of Inland Revenue; and whether the Government will in the next finance Bill take steps to ensure that such authorities shall in future be placed in the same position as public companies and individuals as regards the basis of assessment?
§ Mr. HOBHOUSEI understand that an appeal has been made against the decision of the High Court in regard to the assessment of the Leeds Corporation to Income Tax, and pending the result of this appeal my right hon. Friend cannot give the assurance desired by the hon. Member.
§ Mr. JOYNSON-HICKSasked the Chancellor of the Exchequer, whether the estate of a deceased person is liable to pay Super-tax for the year 1909–10 on the whole income of the deceased for the year 1908–9, notwithstanding that the estate of the deceased may be actually entitled to receive little or no income for the year 1909–10
§ Mr. HOBHOUSEWhere the statutory income of an individual for 1908–9 exceeded £5,000, and such individual died after the 29th April, 1910, his estate is liable for Super-tax for 1909–10, irrespective of the amount of income for the latter year.
§ Mr. JOYNSON-HICKSasked the Chancellor of the Exchequer whether a person is liable to pay Super-tax for the year 1909–10 on the whole of his income for the year 1908–9 which exceeded £5,000, notwithstanding that for the year 1909–10 such person may be entitled to an abatement of ordinary Income Tax in consequence 394W of his total income for that year amounting only to £200?
§ Mr. HOBHOUSEI beg to refer the hon. Member to my reply to the hon. and gallant Member for the Melton Division of Leicester on 14th February last.
§ Mr. HOUSTONasked the Chancellor of the Exchequer, whether he will state the number of persons who have returned schedules giving the amounts of their incomes liable for Super-tax, the number of persons who are liable for payments of Super-tax for the financial year 1909–10, and the amount of Super-tax collectable for that period; whether the total amount has been collected and, if not, what amount still remains to be collected, and why it has not been collected; and whether he can give similar information for the financial year 1910–11?
§ Mr. HOBHOUSEI will ask the hon. Member to await the Budget speech of my right hon. Friend, the Chancellor of the Exchequer, for the current financial year, when he will be in a position to review the yield of the Super-tax as of other duties.