CENTRALIZING INCOME TAX COLLECTOR S [To the Editor of the SPECTATOR.]
SIR,—There is a solid case for centralizing the appointment of Income Tax collectors, even if it involves the disappearance of local assessors. The old parochial system of assessment and collection had some democratic flavour, though neither the Local Commissioners nor their officers were elected by the taxpayers. It broke down through the unwillingness of the parishioners to act as assessors and collectors. By taking a wide view of the liberty to appoint officers from residents in a " neighbouring parish," the Local Commissioners obtain a
whole-time officer who serves several parishes as Assessor and Collector. In my neighbourhood the Assessor lives eight miles away with no direct communication by railway or omnibus. The Inland Revenue Inspector is more accessible. In such circumstances the democratic flavour disappears. And yet the Assessor-Collector has not the training, experience or volume of work which would justify better pay and render him able to cope with the intricacies of Income Tax law. So the taxpayer goes to the Inspector. The figure of assessment is agreed with him, and then a process of make-believe begins. The figure is entered in a roll and put before the Local Com- missioners, and much signing and sealing and unnecessary clerical labour follow. A parochial assessor (who would have to be a part-time man) might be of some use in respect of really local businesses, but many prefer not to disclose their business affairs to a local man. The present system falls between two stools. Parochial collection is impossible. Experience has proved it to be so. Let us then have men properly trained and paid with enough work to justify the pay.
A weekly financial paper which I take in contained in one issue a paragraph about the wickedness of abolishing the local assessors. In the next issue it had a paragraph recom- mending those who were in doubt as to including certain items in their tax returns to consult their local Inspectors.
Several good anti-bureaucrats were convinced by their study of the question and signed the Report of the Royal Commission recommending the abolition of local assessors and the centralized appointment of Collectors.—I am,. Sir, &c.,
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