364 REPORT—1883. 
APPENDIX, 
Income Tax. ScuHepvuLte D. 
Return giving the Number of Persons and Gross Amount of Profits assessed 
under Schedule D in Great Britain, distinguished in the following 
Classes for the Years 1850-1 and 1879-80.! 
GREAT BRITAIN ri 
1850-51.? 1879-80.3 
Gross | Gross 
Number Amount Number Amount 
assessed. assessed 
£100 to £150, 33,867 2,510,828 45,792 4,309,788 | Under £150, 
but not ex- but not ex- 
empt. empt. 
150 to 200 39,475 6,247,277 144,158 22,636,446 150 to 200 
200 ,, 300 29,389 6,487,327 97,410 21,607,602 200 ,, 300 
300 ,, 400 14,399 4,605,167 43,556 13,821,549 300 ,, 400 
400 ,, 500 6,968 2,942,631 18,059 7,492,711 400 ,, 500 
500 ,, 600 5,119 2,638,215 12,364 6,323,612 500 ,, 600 
600 ,, 700 2,851 1,767,978 7,498 4,597,229 600 ,, 700 
700 ,, 800 1,932 1,405,372 4,474 3,232,729 700 ,, 800 
800 ,, 900 1,594 1,305,509 3,898 3,175,785 800 ,, 900 
900 ., 1,000 789 730,670 1,605 1,482,255 900 ,, 1,000 
1,000 ,, 2,000 4,708 6,097,786 11,495 14,692,200 | 1,000 ,, 2,000 
2,000 ,, 3,000 1,342 3,108,302 3,474 7,962,096 | 2,000 ,, 3,000 
3,000 ,, 4,000 625 2,070,526 1,600 5,284,754 | 3,000 ,, 4,000 
4,000 ,, 5,000 338 1,446,531 861 3,731,024 | 4,000 ,, 5,090 
5,000 ,, 10,000 588 3,993,335 1,604 10,594,777 | 5,000 ,, 10,000 
10,000 ,, 50,000 312 5,289,076 910 16,056,337 {10,000 ,, 50,000 
50,000 and up- 26 1,879,794 77 7,125,916 |50,000 and up- 
wards. wards. 
144,322 | 54,526,324 398,835 | 154,126,810 
The following return has been most kindly contributed by the Commissioners 
of the Inland Revenue. It differs from the corresponding returns in the 13th and 
24th Reports of that Board in the fact that the amount given in this return is the 
amount assessed, whilst the amount given in these returns is the amount charged to 
income tax. The difference between the two is considerable as regards all incomes 
subject to abatements and allowances. 
* This classification includes the incomes of public companies, except mines, 
quarries, ironworks, gasworks, railways, waterworks, canals, &c., which were not 
assessed under Schedule D until 1866-67. 
* This classification includes trades and professions only, there being no similar 
classification of public companies on record. The amount for such public companies 
as it is assumed were included in the classification for 1850-51, was, for the year 
1879-80, 30,470,0007. 
Gross Amount of Property and Profits under all Schedules in Great Britain 
in the Years 1850-1 and 1879-80. 
1850-51 . » £257,392,723 5 . Great Britain 
1879-80 . - £540,756,324 . ‘ a 
36,140,577 . Ireland 
Total . #£576,896,901 . . United Kingdom 
