16 LIFE OF SIR JOHN LUBBOCK ch. 



Treasuby Chambers, Whitehall, S.W., 

 April 15th, 1893. 



Confidential. 



My dear Lubbock — I entirely concur with you in 

 your objection to unauthorised collection of Taxes. It 

 is certainly a very unconstitutional anomaly that you 

 should collect a tax which has expired, and does not 

 exist, and which may never exist, and if it does may be 

 imposed at a rate either higher or lower than that on 

 which the collection is made. 



It is worth your while to look at the sort of apology 

 Erskine May makes for this, pp. 640-41 of the Ninth 

 Edition, but it is in reality no legal answer. 



It has been adopted and acquiesced in from con- 

 venience as much of the Bankers I fancy as of the 

 Exchequer. 



The Exchequer is always sure of its money because 

 the Statute authorises the levy as and from the 6th of 

 April, but where the Tax remains unaltered it seems 

 convenient for the Bankers to make their deductions as 

 usual without having to go back on their accounts. 



For the Exchequer of course it is also an advantage 

 to have money coming in to meet current expenses. I 

 was very much obliged to you for postponing your 

 question, because it might set cantankerous people agog, 

 and disturb and perhaps detract from the collection of 

 the Revenue. 



I should be very glad to get the Customs and Inland 

 Revenue Bill through as soon as I can, but as you know 

 that is an uncertain matter. It has often passed in the 

 months of June, July, and even August, but having 

 regard to the doubtful legality of the whole business I 

 think it might be well always to put into the Bill an 

 indemnity clause, something like that in the Inland 

 Revenue Act of 1880, 43 and 44 Vic. cap. 20, clause 51, 

 so as to cover the responsibility of all parties concerned. 



I think it quite plain that whether in the case of 

 Customs and Excise Duties or of Income Tax a resolution 

 is of no legal force, which only arises on the passing of 

 the Act. 



Some people think that the collection is in fact author- 

 ised by clause 30 of the Inland Revenue Act 1890, but I 

 am not altogether convinced of that. — Yours sincerely, 



W. V. Harcourt. 



