§ Mr. NORMAN CRAIGasked the Chancellor of the Exchequer on what principle some assessors and collectors of taxes are appointed direct by the Board of Customs and Excise and others by the local Commissioners; whether only those assessors and collectors who are appointed direct are on the established staff and pensionable; whether promotion by the Board is given only to those appointed direct by them; and whether he will take steps to place this service on juster lines in regard to permanence of employment, promotion, and pensions?
§ Mr. LLOYD GEORGEAssessors and collectors of taxes are in no case appointed by the Board of Customs and Excise, but collectors of Customs and Excise, who, as such, are established officers, are in some cases appointed by the Board of Inland Revenue to act also as collectors of Income Tax under Schedules D and E. All assessors and all collectors other than these are unestablished officers, whose apppointment, under the provisions of the Taxes Management Act, 1890, is vested either in the local Commissioners or in the Board of Inland Revenue. The nature of the service is not such as to allow of promotion in the ordinary sense, but men who have been efficient collectors are given more important collectorships when the circumstances of the case and of the collector admit of this. With regard to the last part of the question, I have promised to receive a deputation.