§ Lord H. CAVENDISH-BENTINCKasked the Financial Secretary to the Treasury whether he is aware of the ruling given in the case of Curtis and Holdsworth, 19th June, 1919, in which civilian acting paymasters were held entitled to be assessed for Income Tax at military rates, and as a result of which all past deductions from their pay for Income Tax in excess of military rates have been refunded to these officials; whether Army auditors of messing accounts employed by War Office letter 52D/ Gen., No./5,573, 23rd August, 1915, on the same terms as acting paymaster, have continuously been refused similar treatment by the Board of Inland Revenue; and whether he will take immediate steps to remedy this anomaly and issue instructions that the excess amounts deducted from their pay may be refunded to these officials?
§ Mr. BALDWINI am aware of the decision of the Court of King's Bench in the case of Curtis and Holdsworth, but I am advised that this decision does not govern the case of the auditors of Army messing accounts, to which my Noble Friend refers, and that these auditors are not entitled to the reliefs from Income Tax which were allowed to sailors, soldiers, and others who performed ser-2396W vice of a naval or military character in connection with the War.