Report No. 95

19. Are over-zealous Government departments responsible for increasing the court's calendar?

When the Inland Revenue pursued an appeal agitating the question whether a teacher who was being paid £ 13 as mileage allowance for driving to meetings outside her hours of duty is liable to pay tax on that allowance. Mr. Justice Walton gave vent to the uncomfortable feeling that the Crown spends so much time and effort persecuting minnows that it is small wonder there is no energy left to pursue the real sharks.