asked the Chancellor of the Exchequer whether he is aware that, although it is the general practice to allow clerks to be assessed for the purposes of Income Tax on their average earnings for three years, surveyors of taxes in some places refuse to allow this, especially in cases where a clerk has changed his employment; and whether he will issue Instructions for a uniform procedure of assessing clerks on their average income, as is done in the case of professional men?

I am not aware of the eases to which the hon. Member refers, but if he will give me particulars I will look into the matter.