Taxation on Land. 
35 
less than 150/., he can claim repayment of the whole of the tax 
he has paid, as the income is then low enough to become totally 
exempt from taxation. 
In the same way it is possible that incomes which have 
amounted to 400/. and over may be brought below that sum, so 
that the abatement of 120/. can be claimed, and repayment of 
the tax on it will follow (which at sixpence in the pound is 31.), 
in addition to that on half the amount of rent remitted. 
Another means of relief allows an occupier of land, who finds 
that at the end of the year of assessment his profits have fallen 
short of the amount at which he was assessed, to appeal to the 
Commissioners for an abatement and repayment of the tax over- 
paid. And if this abatement is allowed, and operates in the 
way I have shown, by bringing the income to less than 150/., 
or under 400/., total exemption, or the right to the abate- 
ment of 120/., as the case may be, will follow in the same way. 
The Income Tax Acts have allowed this system of relief, but it 
has been so little availed of as to be practically unknown, and 
possibly this is the reason why a section of the Act of 1890 pro- 
vides for the same thing, as though it had not hitherto existed. 
A further system of relief was introduced a year or two ago, 
which induced some occupiers, no doubt, to think that a fresh 
concession was being made of considerable service when profits 
fell short. This was the privilege given to occupiers to estimate 
their profits and return them under Schedule D if they preferred 
it, instead of paying one-half their rent. But this concession was 
scarcely needed, as they had already got the power under 
Schedule B, as previously remarked, of appealing when profits 
fell short of assessment, and it is very unaccountable that it has 
been so little known and availed of. It is as follows : 1 If at 
the end of any year of assessment any occupier of land, occupy- 
ing the same for purposes of husbandry only, who has been 
assessed in that year under Schedule B in respect of such land, 
finds and satisfies the Commissioners that his profits from the 
occupation during the said year fell short of the sum upon 
which the assessment was made, the Commissioners may cause 
an abatement to be made from the amount of the assessment ; 
and if the applicant satisfies the Commissioners that his income 
from every source is under 150/., he is entitled to total exemp- 
tion. Owners who are occupiers can also obtain this relief ; and 
in a case in which I was concerned a year or two since for an 
owner, the whole amount paid under Schedule B was remitted. 
1 The several Acts of Parliament which relate to this source of relief are 
14 & 15 Vic. c. 12, 1C & 17 Vic. c. 34, 43 & 44 Vic. c. 20. 
d 2 
