34 
Taxation on Land. 
tion of the owner, the revenue authorities usually refer to the 
poor rate for the value. There is, however, a further deduction 
allowed in both cases in respect of any public drainage rate, and 
for sea walls. 
The income of an occupier under Schedule B is reckoned for 
tax purposes at one-half his rent (less • one-eighth) ; and if half 
the rent is under 150?., and he has no other source of income, he 
is totally exempt from the tax, because all incomes are exempt 
which are under 150 1. But if half the rent amounts to any sum 
between 150?. and 4:001., an abatement of 120?. can be deducted, 
and payment made on the balance. An abatement is allowed 
also, on all incomes, for the amount of annual insurance pre- 
miums paid on the life of any person assessed to the tax, or that 
of his wife. These two abatements must be claimed in the 
respective places set out for the purpose, on the form of return 
for the tax ; but it is important to know that, if the tax-payer 
has omitted to claim these abatements, he can do so at any time 
within three years. This is too often lost sight of. 
Occupiers of land, who have no other source of income, can 
therefore easily ascertain what their assessments ought to be ; 
but it must be borne in mind that before a person can claim 
exemption from the tax because his income is under 150?., he 
must show that neither he nor his wife has any other source of 
income which, if added to half his rent, would exceed that sum. 
For instance, if half the rent which an occupier paid amounted 
to 100Z., and either he or his wife had an income from trade, 
rents of property, or money invested, amounting to 601., he 
would not be exempt. He would be assessed under the various 
schedules at 160?., but he could claim the abatement of 120?., 
and pay on 40?. The same principle applies where similar 
combined profits bring an income up to 400?. or over, and pre- 
vents the abatement being claimed. 
These are the general rules applicable to farm assessments, 
and for ascertaining the two kinds of abatement which can be 
claimed at the time the assessment is made. There are, however, 
sources of relief to which farmers are entitled when profits fall 
short of the amount at which they have been assessed. These 
cannot usually be ascertained and claimed until the tax has been 
paid. 
One of these operates as follows : — If a landlord makes an 
abatement of rent on account of agricultural depression, he can 
claim repayment of the ownership tax, on the amount of rent 
remitted. In the same way the tenant, if he has paid the tax, 
can claim repayment of the tax on half the amount of the abate- 
ment; and if the abatement allowed him brings half his rent to 
