June 1895.] 



ASSESSMENTS TO INCOME TAX. 



5 



lands, the question becomes of importance, especially in cases 

 where the exteat of the relief to which the Tithepayer is entitled 

 under the Act of 1891 is affected. The Board would therefore 

 ask the Board of Inland Revenue to take the matter into 

 considercxtion, and, if they deem it necessary, to issue such in- 

 structions on the subject as will secure the making of the assess- 

 ments to Income Tax (Schedule B.) in such a way as will enable 

 Tithepayers to obtain the full measure of relief which the law 

 allows them." 



Extract from a letter, dated 5th March 1895, from the Secre- 

 tary of the Board of Inland Revenue to the Secretary of the 

 Board of Agriculture. 



" With regard to the enquiries in your 



letter, I am to observe that it is of course the duty of the General 

 Commissioners to ascertain the annual value of land, inclusive 

 of tithe, according to the rules of the Income Tax Acts, and that 

 the amount of the Schedule B. assessment is not necessarily 

 arrived at by adding the Tithe Kentcharge to the amount at 

 which land, apart from the Tithe Kentcharge, is assessable under 

 Schedule A, Where land is let, and the Commissioners are 

 satisfied that the rent paid represents the full annual value, 

 inclusive of the Tithe Rentcharge, and where the Tithe Rentcharge 

 is separately assessed on the Titheowner, the Schedule A. 

 assessment is made upon the rent, less the tithe, and the 

 Schedule B. assessment upon the full inclusive amount of the 

 rent. Where land is in the hands of the owner, and there is 

 consequently no rent to guide the surveyor as to the annual 

 value, and where the annual value cannot be otherwise ascer- 

 tained, it is the practice to make the assessments (subject, of 

 course, to the usual appeal to the District Commissioners) upon 

 the annual value entered in the poor rate ; and as this value does 

 not, as a ride, include the Tithe Rentcharge, in all such cases, the 

 Schedule B. assessment must necessarily exceed the Schedule A. 

 assessment by the amount of the Tithe Rentcharge. 



The Board think that the Surveyors, who are not experts in 

 the valuation of land, already possess, in view of the existing 

 state of agriculture, all the discretionary power which it is 

 desirable they should exercise in the making of the Schedule A. 

 -and B. assessments ; and it would not, in their opinion, be ex- 

 pedient to issue any fresh instructions to them in the direction 

 indicated in the concluding part of your letter. The interests 

 involved as between the Titheowner and Landowner in connection 

 with the annual values assessed under Schedule B. are so im- 

 portant, that in all doubtful cases, where abnormally low rents 

 or values are returned far below the estimated rentals in the 

 poor rate, the acceptance of which by the Surveyor would affect 

 the amount of Tithe Rentcharge to be paid under the provisions 



