Yesterday week the Master of the Rolls and Lords Justices
Fletcher Moulton and Farwell declared Form IV. and Form VIII. invalid, faulty, and unauthorized. The judg- ment makes it clear that the Inland Revenue Commissioners acted ultra mires. We note that some supporters of the Government have taken occasion, while ridiculing the sug- gestion that the decision is in any sense a blow to Mr. Lloyd George or the Government, to rebuke the Inland Revenue officials for encroaching on the liberties of the subject. This no doubt is technically true ; but if there is one thing that is certain in this matter, it is that Departmental aggression is the inevitable corollary of the incompetence of the Depart- mental chief. When things go right he is a heaven-born statesman ; when they go wrong, "Please, Sir, it wasn't me."
Previous page
