§ Mr. COLLISONasked the Chancellor of the Exchequer, having regard to the fact that if a farmer's total income is not over £160, he is entitled to exemption from Land Tax, and if the income is over £160, but not more than £400, he is entitled to abatement of one-half of the Land Tax, and as the Land Tax is due 1st January and the assessable year ends 5th April following, if he will, in view of the present depression in agriculture, give instructions not to press for Land Tax until, say, 1st July, to enable farmers to arrive at their income before payment?
§ Mr. BALDWINI regret that I am unable to adopt the hon. Member's suggestion. I would refer him to a reply which my right hon. Friend the Member for Hillhead (Sir R. Horne) gave on the 25th July last. I am sending him a copy of that reply.