§ Mr. GOULDasked the Chancellor of the Exchequer whether, in respect of the taxation of salaries, wages, houses, land, etc., arrangements will be so re-organised as to secure upon one form the total liabilities of the taxpayer, and such arrangements as will ensure against such overlapping as at present exists by demands from differently situated Income Tax offices for the same tax?
§ Mr. BALDWINThe case which my hon. Friend has in mind is presumably that in which a taxpayer has several sources of income—possibly in different parts of the country—and therefore receives a number of demands for the payment of Income Tax. The issue of more than one demand in such circumstances is rendered necessary by the system of taxation of income at the source which, as my hon. Friend is doubtless aware, is a vital factor in maintaining the yield of the Income Tax.