ASSESSMENTS TO INCOME TAX. 



[June 1895. 



of the Tithe Act, the question (of the annual value) should not 

 be settled off-hand by the Surveyor, but should be left for the 

 determination of the District Commissioners on appeal in the 

 manner provided by the Income Tax Acts. 



" The Board do not think that the Tithe Act of 1891 is 

 inoperative— if it be inoperative — to any appreciable extent 

 through the fault of their Surveyors, but that this is due either to 

 an imperfect knowledge by owners and occupiers of lands of the 

 provision of the Act, or to an unwillingness on their part to take 

 the steps necessary to obtain relief." 



