Mr. Baker Whiteasked the Chancellor of the Exchequer whether he is aware that more than a year ago Mr. F. R. Allen of Tyler Hill Road, Blean, Canterbury, acting on behalf of some 70 tithepayers, gave notice of appeal to the General Commissioners in Wingham and other Kent divisions; that none of the appeals has been heard; and what is the reason for this undue delay in hearing cases that 115W arise from decisions of the General Commissioners of Income Tax.
§ Sir S. CrippsThe interpretation of the relative provisions of the Tithe Act, 1936, is in dispute, and conflicting decisions have been given by General Commissioners of Income Tax. It has accordingly been arranged to bring a test case before the High Court which, it is expected, will shortly be heard. Before the pending appeals are heard, it is obviously desirable that the General Commissioners shall have the guidance of the Court. No landowner will be in any way prejudiced by the delay.