§ CAPTAIN DONELAN (Cork, E.)
I beg to ask the Secretary to the Treasury whether he can state what changes have been recently made in the system of Income Tax collection in Cork; is he 324 aware that many notices of distraint have been served upon merchants and traders in connection with this year's assessment and the amounts of which have been in dispute; and is it within the power of the Surveyor of Income Tax to threaten distraint or make distraint for assessments, the fairness of which have been disputed and not made the subject of legal process or decree?
§ SIR J. T. HIBBERT
There have been no changes in the system of Income Tax collection in Cork. I am not aware of the circumstances stated in the second paragraph, but I will cause inquiries to be made. The collection of Income Tax is not in the hands of Surveyors of Taxes. It is legal and proper for collectors to distrain for duties not paid at the proper time, under assessments which have not been appealed against. As regards 1892–3, the time for appeal (except for repayment) has gone by.