The Sun.
London, England, 1851-08-16 00:00:00

41

I find in a return which was laid before the House
of Commons Parliamentary Paper, 270, of 1850, t.' at
the amount in Schedule (D) is 734,352/ , producing
an income tax of 21,4481. Taking those figures fo,r
granted, do you suppose that that can be estimated as
the whole amount of remittances of income from Ire-
land to residents in Great Britain P—l have no means
of forming an opinion upon that subject.
Then under the present Act them is no possibility
of having a check upon the correctness of that return ?
—None whatever.
Supposing the income-tax to be extended to Ire-
land, would the present valuation for the poor-rates
be any basis of a calculation for the return of the
income-tax in Ireland ?—lf the income-tax were ex-
tended to Ireland, I presume it would be assessed in
the same manner there as in England.
CHAIRMAN—Do you know upon what principle
the rates for the poor are assessed in Ireland ?—A'-
do not.
What does the return in Schedule (D) include as
regarding Ireland ?—I think I cannot do better than
read the terms in which the duty is imposed by Act of
Parliament. The fifth case under Schedule (D) is,
" The duty to be charged in respect of possessions in
Ireland, or in the British plantations in America, or
in any other of her Majesty's dominions out of Great
Britain." " Possessions in Ireland ;" those are the
terms—profits arising from possessions in Ireland.
Now I take it that that must mean profits arising
from real estate only in Ireland, or that which =yours
of the realty, such as canal shares and those things,
but not personal property.
It is all fixed property excepting the public funds,
is it not ?—The duty is charged in respect of the publics
funds under Schedule (C).
Schedule (D), therefore, includes all income arising
from all sources except from public funds and from
salaries ?—From all sources that
in Ireland."
deemed, to
come under the head of " Possessions lreland.
Mr. Ricaano—That does not include profits .
trade, I presume ?—Profits in trade are not liable.
There is no tax whatever levied upon profits in
trade
arising in Ireland, even though they be re -
mated to this country, or though the party reside in
England ?—Profits of trade, or any vocation or em-
ployment in Ireland, if remitted to a person resident
here, would be chargeable. Profits arising from any
trade or profession in Ireland, carried on by a person
resident in England, would be chargeable here,
whether remitted to England or not, under Schedule
(D). The words are, "Upon the annual profits or
gains arising or accruing to any person residing in
Great Britain, from any profession, trade, employ-
ment, or vocation, whether the same shall be re-
spectively carried on in Great Britain or elsewhere."
Mr. llENLEY—Residence, in point of fact, is the
liability to charge ?—Yes.
Mr. VESEY—Am I to understand from your an-
swer that if a banker or merchant carrying on his
business in Dublin should be resident in England, he
would be liable to income-tax, even though he had no
amount of profit from his trade or profession trans-
mitted to him here ?—Yes ; he is bound to make a
return of his profits.
Mr. J. WILSON —Would not that apply equally
whether it was in Ireland or in France, or in the co-
lonies, or in any foreign country ?—Equally so. Re-
sidence, in that case, is the criterion of the charge.
Mr. lionsmate—ls not the case of an Irish resident
the same, in all respects, as that of a subject of her
Majesty residing in any of the colonies ? Is theretany
distinction between a resident in Ireland and a resi-
dent in one of the colonies in any return or assess-
ment under the income-tax ?—No.
Then subjects of the Queen, whether in the colonies
or in Ireland, are in precisely the same condition ?
They are so.
Mr. COBDEN—If an Englishman residing in Eng-
land bad a business in Belfast from which he made
20,0001. profit, and he invested that 20,0001. in land
iu Ireland, he would be previously liable to the in-
come-tax upon that 20,0001. profit, would he not ?
Yes.

In the course of its accumulation he would pay
income-tax whether be invested it in England or in
Ireland ?—Yes.

I understand you to have said in your former evi-
dence, that after this property is invested in land in
Ireland, he is not liable to the income-tax upon the
income from that laud unless it be remitted to Eng-
land ?—That is the case.
If after he had invested this money in land in Ire-
land, he, living in England, chose to pay his bills by
drafts upon a Dublin banker, he might evade the in-
come-tax upon the income derived from his property ?
—He would not be chargeable with the income-tax
by law in respect of that property.
Mr. VESET—I think you stated in a former an-
swer that you had great difficulty in ascertaining the
amount that a person receives from property in Ire-
land, unless he makes a return of it ?—Yes.
Is not that person liable to a penalty for each time
that he neglects to make that return P—For each year.
(To be continued.)

NAVAL INTELLIGENCE;
PORTSMOUTH, FIIIDAT.—The Vulcan screw steam-
ship, Master-Commander Penn, arrived at Spithead this
evening from the Cape of Good Hope, whither she had
convoyed the 74th Regiment. She left Simon's Bay on
Sunday, June 1, taking in tow her Majesty's brig Pan-
dora, to give her an offing for New Zealand, leaving the
Commodore's frigate Castor, 36, and the Dee steam
troop-ship in the bay. She went to Table Bay and em-
barked a number of invalids, with whom she sailed on
the 2d of June. When off Simon's Bay she sprang her
foremast. She arrived at St. Helena on the 21st, shipped
obsolete stores, &c., and sailed on the 23d; arrived at
Ascension on the 29th, and found there the Penelope
steam-frigate, Commodore Bruce, the Tortoise store and
guard-ship, Captain Hatton, and the Archer screw-
sloop, Commander Strange. She shipped obsolete
stores, and sailed on the 3Gth for England. The Lords
of the Admiralty went on board the Vulcan on
her making Spithead, and mustered her hands. She
brought home naval and military invalids and volun-
teers ; the latter from St. Helena, for regiments at
home. The following were among her passen-
gers:—Colonel Dutton, Major Blenkinsop, Captain
Brown, Captain O'Connell, of the 73d; Lieutenant
Thomas, to join the 7th Fusiliers, and Mrs. Thomas;
Mr. Addison, Messrs. Craig and Ferguson, midshipmen
from her Majesty's ship Samson, invalided; Mr. Kemp,
master's-assistant of the Prometheus steam-sloop; Mr.
Dyer, midshipman of the Niger steam-sloop; and Mr.
Jones. The Vulcan has not had occasion to coal since
leaving England, and returned with forty tons of that shi
took out; she had 220 tons on arrival at the Cape.

S

, upon speculation merely. If it were at4eCted Jthat
remittances had been made in respect of . possession:
in Ireland, the surveyor might !urcharg:
the Commissioners.
De you think that evasions to any great extent
take place in that mode ?—lt is impossible for uie
to say.
Is there any suggestion which you could snake to
prevent those evasions in time of peace
have had but two cases of that description before me;
one of them was the case I alluded to the other day;
the other was a similar case of an Irishman, and I
do not think that in either of those cases there was
any intention to defraud, but it was a question wile.,
ther the parties were constructively resident in Eng-,
land or not, so as to render them liable to be charged
with the duty.
The remittances of rental from Ireland to residents
in England come, I suppose, under Schedule (D) ?
Yes.

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