Assessments to Land Tax. 



41 



the annual value as assessed under Schedule A in the 

 Income Tax Act 1842, and if an assessment so made on a 

 parish is insufficient to raise the amount of the parish quota 

 the difference has to be written off as irrecoverable. 



4. The assessment of the Land Tax rests exclusively with 

 the Land Tax Commissioners for the county. 



Any complaint against a Land Tax assessment on the 

 ground of inequality or incorrectness must be by way of 

 appeal to them. Notices as to when appeals will be heard 

 are annually fixed early in the financial year to the church 

 door in each parish. The collectors of Land Tax are 

 required, upon the application of any person who may 

 think himself over-rated, to permit such person, or his 

 proper representative, to inspect the duplicates of assessment 

 at all reasonable times in the day, without payment of fee. 

 Every person intending to appeal is required to give notice 

 of his intention in writing to one or more of the assessors. 

 Appeals once heard and determined by the Commissioners 

 are final. 



5. Any person having an estate or interest in lands and 

 t^nem^nts (except tenants at rack rent, or holding under the 

 Crown) may contract for the redemption of the Land Tax 

 charged thereon. By the Finance Act, 1896, the considera- 

 tion for the redemption has been fixed at thirty times the 

 amount of the tax. 



6. Information as to redemption may be obtained from the 

 Clerk to the Commissioners of Taxes for the division in which 

 the Land Tax desired to be redeemed is assessed, or (by 

 letter) from the Registrar of Land Tax, Inland Revenue 

 Office, Somerset House, London, W.C. 



No fee is payable by a redemptioner for such information. 



Copies of this Memorandum can be obtained in leaflet form 

 for distribution on application to the Secretary of the Board 

 of Agriculture, 4, Whitehall Place, S.W. 



