156 



REMISSION OF TITHE RENTCHARGE. 



[Dec. 1894. 



smaller area bears a greater proportion of rentcharge than it 

 would otherwise have borne, remission is not to be granted 

 unless the Court is satisfied that the applicant would have been 

 entitled to remission if no special apportionment had been made 

 (section 8, sub-section 6). 



The basis of any remission being the annual value for the 

 purpose of assessment under Schedule B. of the Income Tax, it 

 is obvious that where there is reason to think the provision will 

 apply, attention should first be directed to seeing that the lands 

 are correctly assessed under Schedule B. The Board have 

 already drawn attention in a leaflet entitled, " Farmers and the 

 Income Tax," to the statutory and other rights of persons 

 occupying lands in regard to the assessments made upon them 

 to income tax, and they would refer owners and occupiers to 

 that paper, which is reproduced at page 158 of this number of 

 the Journal. 



If the lands out of which the tithe rentcharge issues are 

 assessed under Schedule B. with other lands, the surveyor of 

 taxes for the parish is, on application of either owner or occupier, 

 to divide the annual value stated in the assessment between the 

 lands out of which the tithe rentcharge issues and the other 

 lands, and give notice of the annual value, as so determined, to 

 the applicant and the tithe owner ; and either of these parties, 

 if dissatisfied, can appeal to the General Commissioners of 

 Income Tax for the division in which the lands are assessed, 

 who will finally determine the proper division of the annual 

 value (section 8, sub-sections 2 and 8). 



If in any case the annual value is not ascertained and entered 

 in the assessment under Schedule B., the General Commissioners 

 of Income Tax for the division are, on application of either 

 owner or occupier, to ascertain the annual value for the purpose 

 of Schedule B. and inform the applicant (section 8, sub-section 4). 



And, on payment of Is. the Commissioners of Taxes are to 

 give a certificate of the annual value of any lands for the 

 purposes of section 8. It is important that this certificate should 

 be obtained, since, under Rule 32 of the Rules under the Act, 

 its production at the hearing before the County Court appears 

 to be necessary for obtaining remission. 



The procedure in the County Court is shortly as follows : the 

 tithe-owner having given the Registrar of the Court notice of 

 his intention to apply to the Court for the recovery of the tithe 

 rentcharge (Rule 2), the Registrar will appoint a day for the 

 hearing, and serve notice on the owner of the lands (in the Rules 

 termed the respondent), and also in certain cases on the occupier, 

 at least 10 clear days before the hearing (Rule 4). 



If the respondent intends to oppose he must give notice of his 

 intention in Form 5 printed in the Appendix to the Rules, at 

 least five clear days before the hearing (Rule 5), and must specify 

 his intention to apply for remission, and state whether more than 

 one tithe rentcharge issues out of the lands (Rule 32j. 



