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Neath Land Tax Commissioners

Volume 180: debated on Wednesday 14 August 1907

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I beg to ask the Secretary to the Treasury whether he is aware that Mr. Thomas Leyson, as clerk to the Land Tax Commissioners for the division of Neath, in the county of Glamorgan, convened a meeting of the Land Tax Commissioners for that division for 30th January, 1907, by advertisement in the London Gazette, but did not send a notice of such meeting to each of the Land Tax Commissioners for such division as provided by The Land Tax Commissioners Act, 1906; whether he is aware that the said clerk alleges that, at a meeting held in pursuance of the notice by advertisement in the London Gazette on the said 30th January, twelve persons were appointed to be General Commissioners of Income Tax to supply vacancies in the list of General Commissioners of Income Tax for the said division; whether he will ascertain if, in fact, any such meeting was held, and who were present thereat; whether, if such a meeting was held, appointments of General Commissioners of Income Tax made thereat are valid; and if the appointments, if any, made at the said meeting are invalid, will he take steps to secure the proper appointment of General Commissioners of Income Tax for the said division.

The Act of last session did not impose on the clerk to the Land Tax Commissioners the duty of giving notice of all meetings to each Commissioner. The Act directs that this notice is to be given in such manner as the Treasury may prescribe. It is true that the Regulations which the Treasury issued under the Act have now imposed this duty on the Clerk, but at the time when application for this meeting was made to the Board of Inland Revenue and indeed when the meeting was actually held the Treasury regulations had not been issued and the meeting was accordingly convened in the ordinary way, after notice had been duly inserted in the Gazette. In these circumstances the Board of Inland Revenue have been advised that the appointments made at the meeting were valid.