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ASSESSMENTS TO LAND TAX. 



The Board of Agriculture consider it desirable, in view of 

 the changes consequent upon the passing of the Finance 

 Act, 1896, to give publicity to the following Memorandum, 

 prepared under the authority of the Board of Inland 

 Revenue, directing the attention of owners of land and 

 other persons to the method by which assessments to Land 

 Tax are now made, and to the procedure to be followed 

 in cases where persons who may think themselves over- 

 rated to the tax desire to make an appeal. 



Memorandum as to Land Tax in England and Wales. 



1. The Land Tax is an apportioned tax. It is not charged 

 at the same rate in the pound over the whole country, but 

 each parish is liable to contribute a fixed annual quota. 

 The parochial quotas were fixed permanently and made 

 perpetual in 1798 by the Act 38 George III. cap. 60, but 

 subject to redemption by the individual taxpayers. 



2. The Land Tax quota payable is required by law to 

 be raised in each parish by a new assessment yearly and 

 from year to year at an equal rate on the annual value of 

 all lands and tenements, etc., which have not been exone- 

 rated from Land Tax (42 Geo. III. c. 116, s. 180J. Such 

 lands and tenements are to be charged "with as much 

 equality and indifference as is possible by a pound rate" 

 (38 Geo. III. c. 5, s. 4). 



3. Formerly the maximum rate of Land Tax chargeable 

 was 4s. in the pound (42 Geo. III. c. 116, s. 180)- Now, by 

 the provisions of the Finance Act, 1896, s. 31, the amount 

 assessed may not exceed the amount which would be pro- 

 duced by a rate of is. in the pound on the " annual value." 

 For the purposes of sec. 31 of that Act " annual value" is 



