Correspondece with the Public
| Date | 01 July 1936 |
| Author | M. Kliman |
| DOI | http://doi.org/10.1111/j.1467-9299.1936.tb02438.x |
| Published date | 01 July 1936 |
Correspondence
with
the
Public
By
M.
KLIMAN,
H.M.
Senior
Insfiector
of
Taxes
[Paper to be discussed at the
Summer
Conference, Oxfwd,
Jdy
,19361
General
The views expressed
in
this contribution are personal and
not
official. They represent
the
result
of
experience of over eighteen years
in
charge
of
tax districts
in
various
parts
of
England and Ireland.
Acknowledgment must
also
be made
of
helpful suggestions by
colleagues
in
the department.
The main duty
of
the Inland Revenue department
is
the assess-
ment and collection
of
the
Income Tax
and
Sur Tax, amounting at
present
to
over
~oo,ooo,~~o
per annum
from
about
3+
million tax-
payers.l Income
Tax
includes Property
Tax,
sometimes known
as
King’s Taxes.
The
department
is
also responsible for Stamp and
Death Duties.
Here
is
a
plan
of
the layout
of
the department
so
far
as
Income
Tax
is concerned:-
Treasury
(Chancellor
of
Exchequer)
Board
of
Inland
Revenue
I
I
I
Secretariat
I
Solicitor’s
I
I
I
Chief
Inspector
AccoLtant
of
Taxes
General
Dept.
District
Inspectors
Collectors
of
Taxes
of
Taxes
The administration is an ingenious combination
of
central
govern-
ment
officials
with
local unpaid
commissioners.
These latter are
generally chosen from the district magistrates. Their
principal
function
is
to
hear
appeals by taxpayers. The everday administra-
tion essential to the working
of
the
machine (the
issue
of
forms,
acquisition
of
idormation, inquiries, examination of accounts, etc.)
is
all
done
in
the
district inspectors’
offices.
There
are
six
hundred
and
sixty
of
these
offices
in
all
parts
of
the cuuntry,
so
arranged
as
to facilitate
easy
access by the local taxpaying public.
Each
office
is
in
charge
of
an
inspector
who,
after entry,
has
had
to
pass
two
64th
Report
of
Board
of
Inland
Revenue
(1934-5).
page
64.
276
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