§ MR. SEARS (Cheltenham)
I beg to ask Mr. Chancellor of the Exchequer if he will state the legal or other authority under which the Board of Inland Revenue controls the Local Commissioners of Taxes and their clerks, including also the parochial assessors and collectors which the commissioners have power to appoint; and what remedy the board have in case of neglect, delay, or disregard of instructions.
§ THE CHANCELLOR OF THE EXCHEQUER (MR. ASQUITH, Fifeshire, E.)
The relations between the Board of Inland Revenue on the one hand, and the Local Commissioners of Taxes on the other, are governed generally by the Income Tax Act, 1842, and the Board's relations to the clerks and other officers of the Commissioners by the Taxes Management Act of 1880. Cases of neglect, delay, or disregard of instructions are not under the provisions of these Acts applicable to the particular circumstances of each case.