§ At the end of Sub-section (2) (a) of Section one hundred and forty-nine of the Income Tax Act, 1918, there shall be added the words "provided that in all cases where the surveyor is the appellant the costs shall be borne by the Crown."1232
§ Rear-Admiral BEAMISH
Should I be in Order if, by removing one word and putting in a couple of others, I could take away that possible charge? I suggest that it would be acceptable if the word "Crown" were deleted, and the words "Chancellor of the Exchequer" substituted. That, I think, would not mean any charge upon the taxpayer, but on the Chancellor of the Exchequer himself.
In order to put in some Minister of the Crown, it would be necessary to have a Resolution. I cannot allow the Chancellor of the Exchequer—
After all, the Chancellor of the Exchequer is a subject, and a charge cannot be put upon a subject without a Resolution.