asked if the right hon. Gentleman is aware that such small amounts as 2d. are now collected in the shape of Income Tax; and if he will consider as to limiting collection to cases in which the amount will show a surplus over the cost of labour, stationery, postage, and other incidental expenses?

It is possible that cases may occur where items of tax as low as 2d. form part of a general demand rendered to a taxpayer, but instances of isolated charges for such a small sum are extremely rare, and are avoided wherever possible.