The Sun.
London, England, 1861-07-24 00:00:00

INLAND REVENUE BILL.

The house went into committee on this bill.
On the motion of the CHANCELLOR of the EXCHE-
QUER, clause 7 was struck out, and 8 was agreed to.
The CHANCELLOR of the EXCHEQUER sail he
would now explain the clauses which were agreed to on the
former sitting, on the understanding that he would afford an
opportunity to the house to reconsider them. The clauses
which he would now call attention to were for the purpose
of equalising the land tax laid by various parishes,
and also to facilitate their collection, and to apply the sur-
plus to the redemption of the tax. The clauses would,
without interfering with the discretion of the Land-tax
Commissioners, have the effect of making the Inland
revenue responsible for the management of the surplus and
its application to the redemption of the tax. It would be
for the committee to say whether it agreed to these clauses ;
if not, he would re-commit the bill for their further con-
sideration. .

0•41“
Mr. HENLE Y called the attention of the committee to
the fact that if the collectors were under an obligation to
make a return to the Commissioner of Inland Revenue, the
result might be to cause some difficulty in rentals of very
small tenements, the collection of the tax from whichwould
cost more than the tax itself would amount to.
Lord H. VANE thought that this bill was a very
necessary and a very useful one. It was desirable that the
Government should appoint some one to assist the commis-
sioners, who were not always very competent to make the

assessment.
Mr. BARROW thought the commissioners were as able
to make the assessment as they were tolhear appeals against
the poor rate assessment. They did the one, and certainly
could do the other.
After a few words from Sir W. JOLLIFFE,

The CHANCELLOR of the EXCHEQUER ex-
plained that the clause was not only to deal with ex-
isting surpluses, but also with those that might here-
after accrue. The bill did not take any of the
powers which the Commissioners now held away
from them, but would render a more regular and
proper collection of the tax necessary.
After a few words from Mr. S. Estcourt, Mr. Spooner, Mr.
Henley, and Mr. Newdegate the discussion on the subject
wtaazsdnrexoptpeprdO;osed which was to facilitate the re-
covery f the
Clause land
3
ir. ofß otvhei
Lareessai
adi°tLdtutthe effect of this clause would be
to deprive all parties of any power °
er toe appeal from decisions I
of the Court of Exchequer,
reraedy should be I
supplied in the bill to meet this objection.
Mr. PHILLIPS was strongly opposed to proceeding
with these clauses at so late a period of the Session.
The CHANCELLOR of the EXCILF.QIJER said that
he would not object to the introduction of the words to meet
the views of the hon. member for Guildford (Mr. Bovill).
In reply to Mr. WALPOLE,
EtUdsEßtlißaat mightiathat
he had not been a
The CHANCEbLleLOtonlooofk thein Xi
toEtheCiproc
be derivable from a succession duty on the
it would
property of
corporate bodies, It was understood that
not realise more than £5,000 year,
but he
a
hoped to be able to sift the matter thoroughly on a future
occasion.
Sir H. JOLLIFFE hoped that the subject would be
taken into consideration early next session.
After some conversation the clause, with amendments,
was agreed to.
On clause 38, which proposes to extend the preceding
clause to Ireland, there was some irregular discussion, in
the course of which
The CHANCELLOR of the EXCHEQUER said it had
been determined to divide the bill into three bills, a course
which was sanctioned by precedent.
Mr. MASSEY, the chairman of the committee, was ap-
pealed to and confirmed the statement of the right hon.
gentleman.
The clause was agreed to.
On clause 39, which related to probate duties,
1 The CHANCELLOR of the EXCHEQUER said it
was proposed to provide for the prevention of just debts
due to the Treasury being evaded. In order to accomplish
that object more effectually, he moved the following
amendment :—" At the end, after " voluntary debt,"
add, " expressed to be payable on the death of
such person, or payable under any instrument which shall
not have been bona file delivered to the donor thereof,
three months before the death of such person." The
right hon. gentleman, in reply to some questions, stated
that as regarded gifts inter vivos the clause would not inter-
fere with any bequests of that kind, except they came'