Mr. A. T. DAVIESasked the Chancellor of the Exchequer whether he is in a position to indicate the nature of findings of the Board of Inland Revenue on the question of a tax on war profits; whether it is proposed to refer these findings to a Select Committee; and whether members of that Committee have been nominated?
Mr. CHAMBERLAINI regret the delay which has taken place in the appointment of this Committee. It has been due to the inability of several hon. Members to serve in consequence of the large demands already made upon their time by their other public duties. I understand, however, that my Noble Friend the Patronage Secretary will be in a position to move for the appointment of the Committee to-morrow As regards the first part of the question, I think that my hon. Friend is under some misapprehension as to the duties of the Board of Inland Revenue. That board will give to the Committee all the assistance and information in their power, exactly as they would do to the Chancellor of the Exchequer if he were personally working out the project of such a tax. But there is and can be nothing in the nature of findings by the board. They are the instruments of policy and the advisers of the Government, but not the judges of policy.