§ Mr. CHARLES BATHURSTasked the Chancellor of the Exchequer, whether he is aware that Mr. George Percy Mead, a dairy farmer, of Woodlands Farm, Bicton, Shrewsbury, is in consequence of his buying from time to time a small quantity of milk to supplement any insufficiency of the produce of his own cows to meet the requirements of his town customers, not merely assessed for the purposes of Income Tax under Schedule D on the profits arising from the resale of the purchased milk as well as under Schedule B upon one-third of the rental value of his farm but also, and in consequence of such assessment, his farmhouse is assessed for inhabited house duty as a private house at the 6d. rate instead of as a farmhouse at the 4d. rate, and that, further, his landlord, Mr. Charles Edward Morris Eyton, has been disallowed his claim for part repayment of Income Tax in respect of expenditure upon maintenance, insurance, and repairs, under Section 69 of The Finance (1909–10) Act, 1910, on the ground that a house so assessed is not a farmhouse for the purposes of this Section; and whether, especially in view of the fact that the milk purchased by the farm tenant from other farmers never enters the farm premises, but is delivered by them to the tenant's carts en route to the town for distribution, he will cause an inquiry to be made with a view to reconsideration both of the farm tenant's assessments and of his landlord's claim?
§ Mr. LLOYD GEORGEI am making inquiry and will communicate the result to the hon. Member in due course.