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To the Editor of the RHYL…

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To the Editor of the RHYL RECORD AND ADVERTISER. Sin,-In reading through the Acts of Parliament passed by the Legislature during the past year, I find an importart section which in all probability is little known by the general public, although every one is supposed to know the law and can- not plead ignorance of it. As there are many tax- payers in this town affected by the Section I mention, I desire to call their attention to it in order that they may take advantage of it. I refer to the 12th Section of the Finance Act 1893. By this Section, where the owner in possession of rents of property on which land tax is assessed, before the amount so assessed in any financial year is paid, produces to the Collector of land tax a certificate from the Surveyor of Taxes that such owner has been allowed in that year a total exemption of income tax by reason of bis income not exceeding £160, the said amount of land tax shall not be collected, and if such owner produces to the Collectcr a Certificate from the Surveyor of taxes that such owner has been allowed in that year an abatement of income tax bv reason of his income not exceeding jElOO, one half of the said amount of land tax shall act be collected. The tax-payers will be aware that within the last two or three years an Act of Parliament has been passed fixing the land tax at Id. in the £ on the rental of properties, and in Rhyl this land tax is sometimes paid by the owner. Upon obtaining the Certificates mentioned above, the owners (in cases section applies) will be exempted from land tax wholly or pattially (half) upon obtaining from the Surveyor of Taxes the certificates prescribed by the section. I would suggest to small owners of property affected, to apply at once to the Surveyor of Taxes the Certificates of exemption, as the Collector will eoon be round paying his annual official visit, and this measure should be takMi advantage of. I write this in my public capacity of County Council and in the interests of small owners of property in Rhyl particularly in the West Ward.— I am, Yours Ac. F. J. Gamlin. November 16th, 1898. _——.

ABERGELB URBAN DISTRICT COUNCIL.…

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.--ST. ASAPH PARISH COUNCIL.

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MR D. LLOYD GEORGE, M.P.,…

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THE LLANGERNIEW TRAGEDY.

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r LITERARY NOTICES.

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