Dec. 1894.] 



FARMERS AND THE INCOME TAX. 



161 



assessment after deduction of the allowance of the one-eight 

 mentioned in paragraph 3. 



] 1. Remission of Rent. — Where temporary abatements or 

 remissions of rent have been allowed, a reduction or repayment 

 of duty may be claimed in respect of the amount remitted for 

 each complete year ending on the 5th of April. This allowance 

 may be claimed under both Schedules (A. by the landlord, B. by 

 the tenant) on a special foi m of claim which will be supplied by 

 the Surveyor of Taxes. When the remission has the effect of 

 bringing the total income of the tenant to an amount not 

 exceeding 160^. the whole of the duty paid or payable under 

 Schedule B. will be repaid or allowed to the tenant. 



12. Further information on any of the points mentioned in 

 this memorandum may be obtained from the Surveyor of Taxes 

 for the district, who will take steps to afford proper facilities to 

 all persons who desire to appeal with the object of obtaining 

 relief from or the repayment of Income Tax. 



O 84193. 



B 



