The Sun.
London, England, 1851-08-13 00:00:00

and if he produces a receipt from the party for such
201., I have no doubt that the General Commissioners
of the district who investigated the claim would allow
the exemption. The Act of Parliament upon that
subject is "That every person claiming to be entitled
to such exemption shall, within the time to be limited
as hereinbefore directed for delivering in the lists,
declarations, and statements required by this Act (or
within such further time as the said Commissioners shall,
for special cause assigned, allow), deliver or cause to be
delilered to the assessor of the parish or place where
such claimant shall reside, a notice of his claim for
such exemption, together with a declaration and state-
ment, signed by such claimant, and in such form as
may be provided under the authority of this Act, de-
claring and setting forth therein all the particular
sources from whence the income of such claimant
shall arise, and the particular amount arising from each
source, and also every sum of annual interest or other
annual payment reserved or charged thereon, whereby
the income shall or may be diminished, and also every
sum which such claimant may have charged or may be
entitled to charge against any other person, for or on
account of the duty made payable by this Act, or
which he may have deducted or retained, or may be
entitled to deduct or retain under the authority of this
Act, from or out of any payment to which he may be
or become liable ; which declaration and statement
every inspector or surveyor shall be at liberty to peruse
and examine, and to take copies of or extracts from,
under the like powers as in other cases ; and in every
case where such claim for exemption shall be
made in manner aforesaid, the assessor shall
transmit such notice, declaration, and state-
ment to the said Commissioners ; and if the
inspector or surveyor shall not object to such
declaration within forty days after such trans-
mission, or within such further time as the Commi▪
s-
sioners, on just cause, shall allow to him to make such
objection, it shall be lawful for the said Commi▪
s-
sioners to allow such claim of exemption, and to dis-
charge the assessment,
and
ddief
he
epohnas apnaytdptrhoepmerotnyey,
or
tphreonfitstooforsduecrhthpeerrseponacment. A surveyor could ans-
wer the question of what particular evidence the Com-
missioners generally require in the case of an annuity,
better than I can.
In the event of the discovery of a fraud upon the
revenue by parties claiming exemption, what course
is pursued by the officers, and what by the Board of
Commissioners ?—The officer lays a statement before
the Board, and we proceed against the parties for the
penalties, if there is sufficient evidence.
Mr. T. BARING—Is it your opinion that the
amount to which the revenue has been defrauded by
these evasions is considerable ?—I am afraid that, by
claims of exemption, it is very considerable.
Does your experience permit you to suggest any
mode of correcting that ?—By taking away the ex-
emptions upon incomes arising, from property.
CHA!IIMAN—WouId the making the declarations on
oath afford any remedy?—l am afraid not.
.Lord H. VANE—Have you not the power of ad-
ministering an oath now ?—Not in reference to
claims of exemption. The granting exemptions rests
with the General Commissioners.

Mr. COBDEN—Are the claims for exemption when
made by persons enjoying an income derived from a
trade, or a profession, or a salary, more easily veri-
fied by you than when the income is derived from
real property ?—Yes ; provided he has no income
from any ether sources. It is perfectly easy to grant
a man exemption upon the profits of his trade or pro-
fession, if they do not amount to 1501., because if the
General Commissioners do their duty they have the
power of calling for the man's books, and obliging
him to prove that his income is less than 1501. a year.
The frauds that I allude to are where parties have
claimed the repayment of the tax, omitting from
their returns certain property. There is no doubt
that if a party having an income of 1401. a year from
trade suppresses, and does not disclose to the Com-
missioners upon hearing the appeal that he has money
in the funds, or real property, he may get relief; but
supposing he is possessed of no other property than
the profits of his trade, there is less difficulty in
granting the exemption than in granting it under the
other schedule ; but I have no doubt that claims are
constantly made and granted under Schedule (D),
where the real profits of the party arc much more
than 1501. a year.
Mr. HENLEY-113 fact being that in that case you
have a simple issue to examine into, but that in the
other it may be mixed up with four or five different
matters, and you have not the same facility of getting
at it ?—Quite so.
Very frequently these cases are mixed, being partly
trade profits and partly property ?—Very frequently.
CHAIRMAN—From the experience which you have
had in the working of this Act, you believe that
evasions and- frauds may frequently occur by the ex-
emption ?—I do.
Is there any mode, in your opinion, by which
fraud can be prevented while exemptions are made?
—lt is very difficult indeed, but especially under the
Schedules (A) and (C).
Mr. T. BARING—Do not you think that there
ore sometimes parties whose incomes are under 1501.
who are prevented claiming the exemption by the
trouble and forms which are required ?—I have no
doubt about it.

Do you think that that is to any great extent ?
From the amount claimed, and with reference to the
estimate of Sir Robert, Peel in bringing in the Pro-
perty-tax Act, I should say that a large proportion is
not claimed, sometimes from the trouble. I need not
state to the Committee that, without some check,
without giving the parties some trouble of filling up
orms, we should be giving back a very considerable
portion of the revenue which the parties were not
,mtitled to; it entails upon the individual certainly
:tome trouble to obtain a repayment of the duty which
lie has paid.
CHANCELLOR of the EXCHEQUER—Can you state
the amount of claims for repayment in any one or
two years ?—I can.
Mr. DISRAELI—Do those claims principally apply
,:o. funded property ?—Principally to funded pro-
perty, but very considerably upon rents, railway
sl:iares, interest money, and every species of property.
Mr. J. WlLsoN—Property, where the tax is taken
'D.y deduction in the course of payment of the income?
---Yes.
Mr. HENLEY—You have stated that you could put
before this Committee the number of prosecutions
hich have been instituted ?—I can ; but this had
he tter be produced by the solicitor.
Can you state to the Committee the number of cases
N r hich have been submitted to you in which the sur-
VE yors have exposed fraud, and in which you have
r,i )t thought fit to institute prosecutions ?--That
1 v ould be very difficult, because it would entail the
t examination of the whole of the correspondence with
o ear surveyors ; we could write to each surveyor and
t ~i certain what particular cases he had brought before
t I e Board, but in the mass of correspondence it would
1 ii , very difficulty to select cases.
You do not happen to have a record of that ?—No.
Mr. SoTHERoN—Can you state what you suppose
i s the proportion of cases reported to you, which,
liter examination, you have not prosecuted ?—I
.1: tnnot.
Mr. J. WiLsoN—With regard to the funds, it is
: ;:hown by a paper laid before the House of Commons
'tl tat considerably more than one-half of the reci-
pients of the interest upon the public :funds are those
1!I 3oeiviog sums of from 5/. to 10/. a year ; the in-
, a, Jrae-tax upon 51. would amount only to 2s. 11d.?-
5 'es.

The Committee may assume that the trouble of
r ecovering that 2s. lid. would be infinitely greater
t: han the 2s. l ld. would be worth ?—I have no doubt
a bout it; but we have had cases from Scotland of re-
urning 7d. _ _

That would be the income-tax upon U. ?—Yes,
interest money ; but we have had several cases of
2 s., 35., and 4s. These claims are so numerous that
I am afraid the rooms we have at Somerset House
yi ill not hold them, if they go on at the same rate.
Do these claims continue do the recipients appear
(:( ) persevere annually ?—Yes ; we do not find them
11 off at all.
From that you would assume that the return does
1.( !munerate for the trouble in obtaining it ?—lt does.
. A t first the public supposed that the tax would have
,:,.( eased at the end of three years, and therefore did not
.ouble themselves to prefer their claims, but when
tl aey found the continuation of the tax, the claims in-
c reased, and they do increase every year.
Are those principally with respect to the public
f unds ?--A great number of them are, but they are
a lso in respect of interest money, rents, railway shares,
a nd every
species of property. The number of cases
.) which parties made returns under the Income-
t ax Act at less than 1501. a year, as the profits of
L heir trades and
professions in the year 1848-49, and
claimed total exemption, but who were afterwards
b nought into assessment and paid the duty, was 9,687,
al id I dare say there are an equal number in former
y eats.
(To be continued.)

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OB.IGIN OF THE NAME or CLUEING-CROSS.—It i 3
1 lot generally known that the name of " Charing-cross,"
lxiginated from the fond epithets bestowed by Edward the
?first on his beloved Queen, to whom no less than fifteen
( T( Isses were erected, and from the prevalence of the French
I an guage at that time, Charing being no more than a cor-
i tion of chere lieyne, often applied by Edward to his
Qui 3en ; of court:it the cross gave the name of the spot.