§ Viscount WOLMERasked the Chancellor of the Exchequer whether he is aware that Mr. J. Woodward, of Penketh, near Warrington, Lancashire, who returned his income for the year ending April, 1910, as £89 7s. 9d., was served with a demand note for 18s. 6d. Income Tax; whether he 841W is aware that Mr. Woodward wrote to Somerset House on 18th June, 1910, complaining of this treatment, and that before any reply was received Mr. Woodward was distrained for 21s. 6d.; whether he is aware that for the following year ending April, 1911, Mr. Woodward, whose income had not altered, was only asked to pay 2s. 6d. Income Tax; and will he say what action he proposes to take in the matter?
§ Mr. LLOYD GEORGEI am informed that for the year 1909–10, an assessment to Income Tax under Schedule D in respect of profits was made on Mr. Woodward by the District Commissioners of Taxes in due course. As Mr. Woodward did rot appeal against the assessment within the prescribed time, the assessment was confirmed, and the duty became payable as charged. The duty was ultimately recovered by distraint. For 1910–11, Mr. Woodward appealed in due time against the assessment made upon him, and having satisfied the District Commissioners that he was entitled to exemption the assessment was discharged. The charge of 3s. 6d. made upon him for that year relates to another matter, and is made in respect of ground rent, from which he is entitled to deduct the tax he has borne.