§ Mr. Cyril Smithasked the Chancellor of the Exchequer in what circumstances bailiffs are used to collect outstanding taxes from small companies; and if they are ever employed without a justice's or judge's warrant.
§ Mr. Robert SheldonCollectors of taxes are empowered by statute to distrain on the property of any person in respect of tax which is overdue. In practice they always have a bailiff's assistance. The statutory provisions do not make the sanction of a judge or magistrate necessary before this power is exercised. It must depend on the facts of each case whether distraint is a suitable method of recovering unpaid tax, but it is only undertaken after ordinary methods of application and persuasion have failed to obtain payment of the tax owing.