Repayments of Income Tax. 



365 



phosphate, and on very poor lea land 2 cwts. of kainit in 

 addition would be necessary. When sulphate of ammonia is 

 used, it should be sown about ten days before the seed ; and 

 nitrate of soda should not be applied until after the oats have 

 brairded. Superphosphate and kainit should also be applied 

 ten days or so before the seed, and where sulphate of 

 ammonia is used they can all be mixed together and sown 

 at the same time. 



Meadow hay requires a liberal supply of nitrogen for its 

 growth. This ingredient is best supplied through the agency 

 of farmyard manure ; or failing this by means of a mixture of 

 1 cwt. nitrate of soda, 2 cwts. 25 per cent, superphosphate, 

 and 2 cwt. kainit. The two latter should be applied early in 

 the spring, and the nitrate when the growth first makes its 

 appearance. 



Dung is the best form of manure for cabbages, but, in 

 addition, a little nitrate of soda should be sprinkled about the 

 roots of the plants after they have commenced growing. 



The greatest care should be taken to see that all manures 

 are thoroughly mixed together, and all lumps broken, so that 

 the manure may be evenly distributed throughout the soil. 

 Basic slag should not be mixed with amy manure containing 

 ammonia or soluble phosphate, and nitrate of soda should not 

 be mixed with superphosphate or dissolved bones, unless they 

 are to be sown immediately, otherwise part of the nitrogen 

 may be lost. 



Farmers and Repayments of Income Tax. 



The Commissioners of Taxes hold meetings after the ex- 

 piration of the year of assessment for the purpose of hearing 

 appeals by persons who have paid income tax in the previous 

 year under Schedules B. or D. on amounts in excess of the 

 actual profits made in that year. 



Persons who have sustained a loss by farming operations 

 may obtain a repayment of the income tax paid under 

 Schedules B. or D., and also of a proportionate amount of the 

 tax paid in respect of their incomes (if any) derived from 

 sources other than from occupation of land. Persons who 

 desire to appeal with a view to obtaining repayment on the 



