SHonourable Member for South Windward: This ordinance is being brought
 "iA to campel people to do things which .could best be done voluntarily. To me it
 r serves to give the impression that the Government is going to scrape every drop of
 blood out of .the unfortunate taxpayer in full support of the income tax
 commissioners.
 Honourable Crown Attorney : An inspector of Income. Tax was appointed but
 he was given no powers. This bill seeks to give him certain powers which are not
 Already in existence under the Ordinance. I have never heard of anybody coming
 Forward to give information voluntarily. Whatever is done about section 2, where
 section 3 is concerned, this should be passed, because at the present moment
 sections 39, 40 and 41 of the Ordinance which are already in existence are useless
 because it is impossible to impose any penalties if these sections are not observed
 by a taxpayer.
 .Honourable W. A. Hadley : It seems to me that the usual way of getting an
 individual to pay income tax without sending in a return is to assess him. If he
 pays it without grumbling the assessment is increased until it comes to a point
 where it pays to keep books. This bill to re 'is going too far, and the subject's
 liter.ty is going to be taken away from him. You may ha4/e a good officer now but
 the income tax Officer may some day be changed and you may -get a very
 undesirable person. I feel that I would be doing wrong to the citizens if I allow
 this bill to pass.
 Honourable E. A. C. Hughes : The objects of this bill were so revolting that I
 overlooked section 3. This~is a vital section and therefore I would withdraw w my
 motion, but I intend to oppose the passing of section-2.
 Honourable Member for Kingstown : I feel that the majority of the people
 called upon to pay income tax are small people, and it is impossible for them to
 keep accurate returns. They will have to pay somebody to keep their books and it
 will be a hardship. I still maintain that this bill should be withheld for one year.
 S' Honourable E. A. C. Hughes: Sections 39, 40 and 41 of the ordinance call for
 certain returns, but there is no-section which makes it in offence to fail to friake -
 these returns. Section 3 is to'correct that and provide for apenalty.
 Honourable. Member fr South Windward: I' agree that the penalty is
 appropriate in order to carry out their duty. Everybody must make a return.
 Honourable W. A. Hadley : If that is the case, I withdraw the-statement I
 made previously on the.matter and I agree to clause 3.
 Question that the Bill be read a-second time put and agreed to.
 Clause 2-Section'3 of principal Ordinance amended. -
 SHonourable E. A. C. Hughes : I move that section 2 be deleted.
 Question put and agreed to. -
 Clause 3-(renumbered 2) New section added.
 Question put and agreed to.
 Clause'1-Short title.
 Question put and-agreed to.
 S" Honourable Colonial Treasurer : I beg to move that the Committee rise and
 Sthe-Presiding Member report back to the Counidil.
, Honourable Crown Attorney : I second the motion. -
 *. -- Question put and agreed to. /