The Sun.
London, England, 1851-08-12 00:00:00

851.

[PRICE SD.

these additional Commissioners, they are not allowed
to sit in judgment on the appeals ?—Just so. From
the list to supply vacancies as vacancies arise in the
class of general Commissioners, other Commissioners
TTdohheewnfiitrhtwshtthehaastß:etvan
Commissioners whom you have
are selected, and their places are filled up by a meet-
ing convened by themselves, not by the board, but
special provision is made for the appointment of other.
Commissioners, to act with the seven chosen by the
L'ind.,tax Commissioners, for certain cities and towns
mentioned in the sth section of the Property-tax Act',
the sth antl.-6th,Viet c. 35.
Beard
nominationo f iin Inland d
or Revenueth
at a
appointment
phc.).l
nv et
mneontth
?
Nothinging
whatever.
to
named are called Commissioners for General Pur-
poses ?—They are.
Willl
Appeals from where ?—From the parties assessed
3
and to grant exemptions.
Who appoints the assessor in asunydoeur
the state
p whatroperty their.t Property-tax
tact.
is ?—To hear ap-
peals .
each parish P—H, is ,
recommended by the parish, but appointed by the
Com Missioners. ,
Who appoints the clerk ?—The Commissioners ap-
point him.
Has the Board of Inland Revenue anything to do
with the appointment of the assessors ?—Nothing
whatever.

Therefore the Commissioners and the assessors are
altogether without any control by the Board of Inland
Revenue ?—They are.
Has not each district a clerk P—lt has.

The Commissioners appoint him ?—They do.
How are assessors 13aid?—With reference to the
property4ax, lid. in the pound, for 'making the as-
sessment, and 14d. in the pound is also allowed to
the collector, and 2d. in the pound to the clerk.
The words of the Act are : " The clerk of the re-
spective Commissioners, who shall peiform the duties
of his office within the respective times limited by
this Act, and shall have borne and sustained all inci-
dental expenses, shall have and receive 2d. in the
pound of all such moneys of the said several duties as
shall be assessed in or by virtue of such warrants." The.
assessor and collector are paid 3d. in the pound or lid
in the pound each.
Are they not generally the same person ?—They
are generally the same.
Have not instances occurred where, the assessors
being also collectors, considerable defalcation and
loss has taken place P—Lessee have taken place cer-
tainly.
Have the Commissioners of Inland Revenue any
power of interference in these cases ?—None.
That rests with the Commissioners for General Pur-
poses ?—Yes ; they have the power of making a re-
assessment on the parish.
Have not instances of that taken place ?—Yes,
certainly.
You cannot state of your own knowledge whether
securities are required from the collectors ?—The
Act of Parliament requires security to be taken,
but in many instances it has not been.
And losses have been suffered by the inhabitants ?
—Yes.
Can you give in a list to the Committee of the
number of defalcations since the passing of the Act
of 1842 ?—Yes. (See Parliamentary Paper, 339,
May 27, 1851.)
Will you be good enough to put it in ?—I will.
With regard to the assessed taxes, what is the
course pursued ?—With regard to the assessed taxes,
the assessors make the assessments. Notice of the
particulars is given to the parties assessed, and if they
object to the assessment they appeal.
Who hears them ?--The Commissioners of the dis-
trict, the Land-tax Commissioners. There is no se-
lection of Commissioners with reference to the asses-
sed taxes, as in case of the property-tax.
I understand that the additional Commissioners are
appointed by the Commissioners for General Purposes,
and that they are for the purpose of making general
assessments under Schedule (D.), where the assess-
ments given in by the returns of the parties are consi-
dered defective P—Yes ; but they make the assess-
ments on all returns, whether defective or otherwise.
Is their decision final, or do they report to the
General Commissioners ?—They make their assess-
ment; notice of the amount is given to the party ; if
dissatisfied, he appeals to the General Commissioners,
and their decision is final.

There are Special Commissioners ; will you state
how many there are, and what their duty is as con-
nected with the property-tax ?—There are three
Special Commissioners.
They are appointed by the Crown ?—They are ;
two of them are employed in making the assessments
and hearing the appeals under Schedule (D.), where
parties give notice of their desire to be assessed by the
Special Commissioners ; if they are desirous of being
assessed by the Special Commissioners they give
notice on the form No. 11 ; that form is sealed up
and sent to the surveyor of taxes, by him submitted
to the Special Commissioners, and they make the as-
sessment.
By that means the parochial assessor has no cogni-
sance, the business being done between the surveyor
and the Commissioners ?—Quite so.
Am I correct in supposing that this is the course :
—A. B. returns 3001. as his income, the additional
Commissioners, who have all the assessments before
them, assesses him at 4001.; he appeals to the
General Commissioners against such assessment, whose
decision is final ?—Quite so.

Is the same course pursued with regard to the as-
sessment made by the additional Commissioners, so
far as the same relates to the appeal, as the assess-
ment made by the Special Commissioners ?—No ; in
the former case the appeal is made to the General
Commissioners who do not make the assessment,
whereas in the other case the appeal is made to those
parties who have made the assessment.
And their decision is final ?--Yes.
The Commissioners for General Purposes are un-
paid ?—They are.
The additional Commissioners are unpaid ?—They
are.
How are the Special Commissioners paid ?-13y the
Crown, at a fixed salary of 6001. a year each.
There are only three of them ?--There are three,
two only of whom attended to this particular duty ;
there are other duties under. the Act of Parliament,
with reference to exemptions, charities, and incomes
under 1501. a year, requiring to be attended to by the
Special Commissioners, and it is the duty of one of
the Special Commissioners to attend to those claims,
therefore he does not interfere at all with making the
assessments under Schedule (D.).
Lord H. VANE—Are we to understand that three
Special Commissioners perform all the duties of Spe-
cial Commissioners ?—Quite so. I should observe
that the Board of Inland Revenue are Special Com-
missioners under the Act of Parliament ; that is only
in the event of two not being able, from illness or
otherwise, to go on circuit to attend the appeals; one
of the board would attend on such matters ; but the
business in point of fact is entirely carried on by the
two who are named as Special Commissioners.
CHANCELLOR of the EXCHEQUER-11u any Com-
missioner of Inland Revenue, in point of fact, done
any of the duty of the Special Commissioners ?—Mr.
Rushton did so three or four years ago, on particular
occasions.

CHAIRMAN—We have obtained your statement of
the duty of the parochial assessors and of the General
Commissioners appointed by the Commissioners of the
Land-tax ; what officers have the board, or how do
they appoint the surveyors and inspectors who belong
to the Board of Inland Revenue ?—The surveyors of
taxes are appointed by the Crown ; there are 140, and
there are ten inspectors ; these surveyors are selected
from men called expectants, or supernumerary sur-
veyors, of whom there are about eighty; a particular
district is assigned to each of these officers, and with
reference to its extent and the work which he has to
perform, so is his remuneration ; they are divided
into six classes, beginning at 1601. a year, rising to
4001.
Is the class according to seniority, or according to
the amount which they have to do ?—When the
per centage on the increased charges were abolished
the classes were formed, the fittest men being put into
the first class as we found them fit and capable of
carrying on the duties, so they were placed in the re-
spective classes, those of very recent date being the
junior class. Upon a vacancy occurring in the first
class, the fittest man in the second is selected by tne
board for promotion ; from the third the fittest
from
man is selected to go into the second ; from the fourth
into the third ; from the fifth into the fourth, and
from the sixth into the fifth ; and the fittest super-
numerary svrveyor (seniority in
artthe. s
fi ern
selected
surveyors being the rule if the py
to go into the junior class.
wer.e all in classes at
From what class were the surveyors of property.
tax appointed in 1842 ?—They
that time ; as the was considered temporar
having passed for a period of three years, the Govern-
menty
did not feel it necessary to increase the estab-
lishment by appointing additional surveyors and
making new districts, but it gave the surveyor
assistance by the appointment of an expectant or
supernumerary.
Is there not a clause in the Act directing the Board
of Inland Revenue to make use of all their officers as
they shall find necessary ?—There is.
Will you state what is the duty of the surveyor ;
when does his duty begin, and when does it end,

‘_9
connected with o property-tax ?—When he receives
the returns of the individuals from the assessor, or
from the parties, his duty begins, and in communica-
tion with the two additional Commissioners he makes
the assessment. These additional Commissioners and
the surveyor meet. A party's return is before them ;
the surveyor knows, or ought to know, pretty nearly
what are the supposed profits which, from the situa-
tion in life, the man ought to return, and in commu-
nication with these two additional Commissioners,
who are also supposed to know almost every one in
their immediate neighbourhood, thedecide on the
amount at which, in their opinion, tWs party should
be assessed. If they suppose that a man has made a
return of less than the amount of his profit they make
an increase.

You mean that the surveyor recommends it to the
Commissioner ?—I presume the surveyor does ; the
surveyor is in communication with the additional
Gemnissioners ; he does not make any increase, be-
cause it is really the act of the two additional Corns
mlssioners ; it is not the act of the Government officer
at ; the two additional Commissioners sign the
assessment,. and though the Government officer may
state that in his opinion the assessment ought to he
increased, the additional Commissioners, if they think
otherwise, do not do it. There are clauses is the Act
of Parliament which enable the surveyor to make an
increase under certain circumstances, but, in point
of fact, it is really the act of the two additional
Commissioners. We will suppose the case of a party
being assessed ; notice of the amount of the assess-
ment is given to him ; the day of appeal is fixed ; if
he does not appeal, the duties are put in the course of
collection by the Commissioners. This assessment is
submitted to the General Commissioners, and after all
the appeals are heard they make out a duplicate , that
duplicate is handed over to the collector, and the duty
is collected. As regards the Special Commissioners a
different course takes place ; the assessment does not
go into the hands of any parochial officer at all ; the
Special Commissioners having made the assessment, a
notification is forwarded to the party that he is
assessed at a given sum. If the assessment exceeds
the amount returned by the party, notice is given
him of the particular place in his immediate town or
neighbourhood, where he can appeal. In several
cases the parties do appeal ; in several cases they do
not, and the assessment is then confirmed.
In cases where returns have been defective and have
been amended, does the surveyor make any report
to the Board of such increase?—None whatever.
Does he make no report of any attempts to evade
the proper proportion of taxes ?—None ; he may bring
any particular case before the Board, but not as a
general rule, because it is held to be the act of the ad-
ditional Commissioners, the Government officer being
the mere instrument in the country, in order to pro,
tect the Crown from any fraud.
Having, in fact, no responsibility as regards the
amount of taxation, that being settled by the Com-
missioners along with the surveyor?—Quite so.
That is all the duty which the surveyor has ?—He
of course has to attend the appeals ; he has a great
deal of duty to perform with regard to the exemptions,
as well as the collectors of the taxes.
If a man does not appeal against the assessment, the
duty of the surveyor ceases ?—lt does, so far ea
regards the assessment.
But in cases where an appeal is made, will you
state the progress ?—The party appears before the
General Commissioners, and states his case, the Crown
officer, of course, is there to justify the acts of the ad-
ditional Commissioners, and the General Commis.
sioners then decide; sometimes they call for the pro-
duction of the party's books ; sometimes from ques-
tions which they ask him they are satisfied that the
increase is correct ; they may be satisfied otherwise
and reduce the assessment. They have the power o f
calling for books ; they hear the case, and they de.
tide, and their decision is final.
Mr. COBDEN—If they call for books, the person
appealing can withdraw his appeal, unless he chooses
to show his books?—lle may consent to the increased
charge, which avoids the production of the books.
(To be continued.)