Taxation on Land. 
33 
plausible argument, but a very erroneous one, because only a 
small proportion of the money raised in a parish is required to 
meet the actual parochial charges. Tbe greater share, perhaps 
ninepence out of every shilling, goes into the common fund of 
the Union to meet common charges, and therefore, the higher the 
total assessment of a parish is, the more it contributes to the 
general fund for the common charges ; and if it is really too high 
it pays more than its fair share. 
I do not believe in having agricultural parishes valued for 
assessment purposes, as it is costly, and leads to numbers of 
troublesome appeals. Rents are generally easily ascertained, 
and if they are fair ones, they form a better basis for poor-rate 
purposes than any valuation. It is scarcely necessary to refer to 
the procedure for appeal to Quarter Sessions, as when matters 
reach this stage legal assistance is almost absolutely necessary. 
Land tax, when properly assessed, should be collected on an 
equal pound rate for all properties unredeemed, and the amounts 
are generally taken from the gross poor-rate column. It is 
important therefore for landlords to see that their tenants are 
not assessed too high for the poor rate. 
Assessment to the Income Tax . — Soon after April 5 this 
year, every occupier of land will receive a form of return from 
the revenue authorities to fill up for the assessment under 
Schedules A and B. These returns are usually made once in 
three years, but it is five years since the last returns were 
required. Thus a good opportunity is now offered of remedying 
any discrepancies by making a careful return with a view of 
escaping the trouble of an appeal. Later on in the year every 
occupier will* receive a notice stating the amount the property 
is assessed at, under both schedules, and notifying also a day 
on which he can appeal if he is aggrieved ; and should he let 
this pass he will have to pay on the assessment whether it is 
correct or not, and defer his appeal until the next year. A 
careful perusal of the form is therefore necessary, and although 
the information given on it for his guidance is rather meagre, 
no confusion or mistakes need arise in the assessment if the 
return is properly filled in, either for the landlord's tax, Schedule 
A, or for Schedule B ; and it should be borne in mind that, if a 
tenant pays too much under Schedule A, his landlord is not 
bound to allow him more than the proper amount. 
Where premises are let to a tenant, the value to Schedule A 
is understood to be the yearly rent of the same (less the tithe 
and land tax, if any) ; but this rent must be a full rent, each 
party bearing his own lawful burdens in respect of rates and 
taxes and other expenses. Where prejnises are in the occupa- 
VOL. IV. T. S. — 1 3 D 
