36 
Taxation on Land. 
A similar remission under Schedule A would have followed if 
no sum towards rent had been earned. Notice of the claim 
should be sent to the Surveyor of Taxes for the district. 
It only remains to refer to the method of making the 
claims for repayment of the tax. If a person finds that he has 
omitted to claim the abatement of tax on the 120/. allowed to 
be deducted on incomes under 400/., he should write to the 
“ Chief Examiner of Claims, Somerset House, London,” for the 
necessary forms, No. 40a, one for each year in which it occurs ; 
but the claim must be made within three years of the end of the 
year of assessment to which the claim relates. These at 6d. in 
the pound make the sum of 9/. repayable, and I have assisted a 
number of farmers to obtain such repayments who had for 
many years been paying the excess. Where tax has been paid, 
and it is afterwards found that the income has been totally 
exempt, being under 150/., the same rules for repayment exist. 
The whole of the tax paid is then to be claimed and forms 
No. 40 should be applied for. In the case of the other forms of 
relief referred to, application should be made to the Surveyor of 
Taxes for the district in which the claimant resides, who will 
instruct applicants as to what is required. 
I had almost forgotten to refer to partnerships in farming 
concerns. Any farmer can claim back the tax on his share of 
profits to which he has been assessed in any joint concern if 
his income from every source is under 150/., and I have explained 
how farming incomes are estimated. If his share is over 150/., 
but under 400/., he can claim repayment on the abatement of 
120/., presuming, of course, that his total income is within that 
limit. 
As the Poor Law and Income Tax Acts are very numerous, 
it will be understood that the information here given on the 
question of assessments is necessarily brief, and is more particu- 
larly directed to lands in the occupation of tenants, as the latter 
require more assistance than their landlords, who are better 
able, through their agents or otherwise, to take care of their 
own interests. 
A. Dudley Clarke. 
