360 MISCELLANEOUS 



In 1885, during the discussion on the Ways and Means 

 resolution in the House of Commons, the Chancellor of the 

 Exchequer (Mr. Childers), in response to a speech made by 

 Mr. Clare Sewell Read, threw out a suggestion that the mode 

 of charging Income Tax under Schedule B required con- 

 sideration. On 5th Majr, therefore, a resolution moved by 

 Mr. Bowen Bo wen- Jones was adopted, which declared : 

 " That with reference to the present differential levy of the 

 Income Tax on English and on Scottish and Irish farmers, 

 they were of opinion that the Income Tax should be levied 

 at a uniform rate throughout the United Kingdom ; and 

 further, that they strongly objected to the suggestion of 

 the Chancellor of the Exchequer to place farmers under 

 Schedule D as wholly unsuitable to the conditions of their 

 business." 



In November, 1886, the Council urged the desirability of 

 a copy of the Treasury Minute regulating concessions under 

 Schedule A being sent to local Chambers, and of an inquiry 

 being held as to what facilities are afforded for securing 

 relief. Acting on instructions then given, the Secretary sent 

 a carefully worded statement to all the Associated Chambers f 

 explaining the conditions under which relief in respect of 

 both Schedules A and B might be secured. 



In view of the admission that Income Tax, under Schedule 

 B, appeared to have been paid frequently by farmers, even 

 when no profits were earned, and acting on a suggestion made 

 by the Chancellor of the Exchequer as to the expediency of 

 simplifying the process of appeal, the Council, in May, 1887, 

 appointed a Committee with the Earl of Winchilsea as Chair- 

 man, to confer with the Inland Revenue Department, and to 

 devise a form of account which might be officially recom- 

 mended to local Income Tax Commissioners as sufficiently 

 exact for the purpose of determining the liability or exemp- 

 tion of persons engaged in husbandry. In the following 

 December the report from this Committee was adopted. 

 It set out a simple form of account and declaration for sub- 

 stantiating appeals, and this form received the sanction of 

 the Board of Inland Revenue, who had copies of the schedule 



