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tester 100 Years ÇIgo. ♦

Unocal OÚtrnmtut jottings

DISTRICT AND PARISH COUNCILS.

FINDING WATER BY DIVINATION.

INCOME TAX OVERCHARGES.

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INCOME TAX OVERCHARGES. Sir,—The interest which has been aroused in regard to income tax by the correspondence in the Times, and the articles which have appeared in a large number of other metropolitan and provincial papers has resulted in calling atten- tion to many grievances which taxpayers suffer, but there is one practice of the Inland Revenue authorities which we think is quite unjustifiable and which seems to have been overlooked. The practice referred to is that of sending to traders and others at this period of the year a blue notice of charge, shewing an assessment of profits at,2160, and allowing the whole by way of abatement, no tax being demanded in respect of the business profits. Of course, where those who receive such notices have no income from any source other than their business, no in- justice is done, but in the case of such as have income from other sources from which tax has already been deducted, the effect is to bar their right to claim repayment, unless the assessment of the business profits be appealed against, the full abatement having already been allowed. It is therefore of the utmost importance that those of your readers who are now receiving notices of charge for the year 1897-8 should, if the amount at which they are assessed is greater than the average of their profits for the three years ending April 5th, 1897 (or at such prior date as they usually make up their accounts) at once give notice of appeal in accordance with the instructions on the notice of charge. More- over, if they find that the profits of the three years named shew an average profit less than the amount upon which they paid tax for 1896.7 they should give notice of appeal in respect of that year also, and claim repayment of the amount overpaid. There is no time to lose in business appeals, as this class of claim for repay- ment should have been made before now; while a claim to set off a loss in farming or business against income from other sources must be lodged before October 6th next. Many people are now entitled to make a claim on one ground or another for three years to April 5th last, and the tax recoverable might amount toE38. We are at all times happy to advise your readers whether they can make a claim, on their sending us full particulars of their income and a stamped envelope for reply.—Yours faith- fully, THE INCOME-TAX ADJUSTMENT AGENCY. 12 and 13, Poultry, London, E.C., September 1st, 1897.

. FORTHCOMING CHEESE SHOW…

. SELF-HELP' AND THE FISHERMEN.

A-rmp anb Foluntcer |Ittos.…

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