Glitch Pickings.

By Mr Smith's reckoning that is no fewer than three senior cabinet appointments which President Obama has not been able to get through on the basis that his appointees has dodgy tax records and have been forced to withdraw.

"US President Barack Obama has said "I screwed up" over his handling of a controversy that led two politicians to decline posts in his administration. Tom Daschle was to become the new secretary of health, and Nancy Killefer was Mr Obama's choice to oversee budget and spending reform. They both withdrew when questions were raised about their tax affairs."

Why is it so many US politicians seem to have problems paying their taxes on time?

Not Named And Shamed.

Mr Smith is all for protecting peoples' civil liberties, but when you are a local government councillor drawing an annual salary of £16,500 plus with council tax debts of £500 that seems less important. They should clear their debt or be named and shamed.

"The convener of Highland Council yesterday defended privacy laws which protect the anonymity of any serving councillor who owes the authority hundreds of pounds in unpaid council tax. The Press and Journal has learned that an unidentified councillor was yesterday £570.04 in arrears of council tax."

Another dodgy councillor albeit one that is currently anonymous.

Outstanding Balance.

There are those that would say a collection rate of 94% is pretty respectable. But Mr Smith would suggest not, when the 6% that was uncollected equated to £112 million.

"Nearly £112m of council tax went uncollected last year, figures revealed. Bills totalling £1,940,354 were sent out and £1,828,516 was received, a collection rate of 94.2%."