524 
JOURNAL OF HORTICULTURE AND COTTAGE GARDENER. 
r June 21. '.m. 
:£150 entitles him to repayment of all tax paid, except what he has 
right to deduct from payments he makes to others.” 
“ In regard to lands, owners whose farms have been thrown on 
their hands, and from which no profits have been made, can claim 
hack income tax, subject to the following conditions :—That farms 
usually held in hand be excluded, that the owner prove that he has 
unsuccessfully attempted to get a tenant on reasonable terms, and 
that the claim be made within twelve months after the expiration of 
the year of assessment.” 
It may, we hope, further assist our readers if we append a copy 
of the official appeal form which we use, and which surveyors of 
taxes are bound to receive. 
little if any profit for two or three years, he generally—almost 
invariably—has to pay rates upon an imaginary income. The 
reason is quite apparent, for if upon appeal he obtained relief, the 
rates would fall more heavily upon his neighbours, some of whom 
are probably upon the board of guardians. 
Of the tithe rent charge, we can only say how urgent we con¬ 
sider the want of a general scheme of tithe redemption to be. 
Under its present conditions a feeling of antagonism between tithe 
owners and tithe payers is unavoidable, and it would be for the 
relief of all concerned if the land could be relieved from a burden 
which now not unfrequently represents an amount beyond what 
is possible to realise from our crops under present low prices. 
INCOME TAX ATTEAL UNDER SCHEDULE B. 
Proposed Statement. 
Pay7)U‘>it». 
Live stock bought. 
Corn and seeds bought for seed. 
Deeding stuSs, oilcake, and 
manure. 
Rent and tithes. 
Rates, taxes, and insurance of 
farm stock. 
T.abour on the farm. 
Tradesmen’s accounts for goods 
supplied, or work done upon 
the farm. 
Sundries. 
jRrccipf.'). 
Live stock and wool sold. 
Corn and seeds sold. 
Dairy produce and poultry sold. 
Other produce, including hay, straw, 
or roots when sold. 
Labour, stock, implements, &c., 
hired out. 
Value of farm produce used by 
househohl. 
Form op Declaration to be Appended. 
I solemnly and sincerely declare that the amount of live and dead 
stock and produce upon my holding on* day of 
18 did not differ materially for the purposes 
of this account from the average amount on the corresponding day of 
previous years (f except in the particulars stated below, which are true 
to the best of my knowledge and belief). 
Particulars of Difference Referred to Above. 
Deseription of stock Increase. Decrease, 
and produce. 
Signature. 
Date. 
We have had copies of this useful form prepared for tenants of 
farms upon the estates under our management, which have proved 
most serviceable, for tenant farmers frequently find the preparation 
of a simple statement of fact a difficult matter. A close valuation 
for the declaration is unnecessary, an approximate one being suffi¬ 
cient for the purpose. We must, however, insist upon correct 
accounts being kept of every item of expenditure under the two 
headings of payments and receipts. 
Farmers have been told recently that they have the option of 
being assessed under Schedule D instead of Schedule B, and they 
have been advised to avail themselves of this as an advantage. We 
consider such advice erroneous and misleading, simply because the 
assessment under Schedule D is unlimited, while assessments under 
Schedule B have advantages worthy of the close attention of 
farmers, and we cannot do better than advise our reader^ to get 
a copy of “Income Tax,” published by Effingham, Wilson & Co., 
price Is. in which useful little manual they will find explicit in¬ 
structions for assessment, appeal, and return of tax. 
It will thus be seen that relief is afforded from what is techni¬ 
cally termed imperial taxation, but relief from parochial rates is a 
far more difficult matter ; in point of fact such relief for individual 
cases may be said to be practically non-existent. The Assessment 
Committee generally consists of a certain number of guardians of 
each union, and although most of these gentlemen are farmers or 
landowners, they test the merits of any individual case by the value 
of land surrounding it, and not by its own value, so that if a farm 
which has been in bad hands falls upon the landlord in such low 
condition as to involve a considerable outlay upon which there is 
* Name the day to which the accounts are made up. 
f Strike out the words in the brackets if the amount is the average 
one. 
WORK ON THE HOME FARM. 
Frequent showers have imparted to the month very much of the 
aspect of a “dripping June,” and notwithstanding the fact that we 
still have arrears of rainfall, yet the appearance of the crops is most 
satisfactory, and we may now indulge reasonable hopes of a year of 
plenty. The improvement in winter Beans during the past fortnight is 
certainly remarkable. At the end of May the plant was remarkably 
dwarf and just bursting into flower, so that a short crop was predicted ; 
subsequently, however, the plant has “ run ” so freely that the crop has 
now an aspect of strength and fulness all the more pleasing because we 
have been able to render the soil thoroughly clean between the rows. 
Peas, too, are growing freely, the dark hue of the foliage showing the 
beneficial influence of manure. Autumn-sown Peas are also a good 
crop, and we were amused last market by two of our tenant farmers at 
our market stand. One of them had been telling us that his winter 
Peas were “off the flower,” and were just showing pods, and he shouhl 
have them picked when ready for sale as Green Peas. So early did he 
consider them that he gave vent to his anticipations of obtaining a high 
price for them. The other farmer, after listening quietly to all this, 
pulled out a handful of pods from his pocket with large peas in them 
ready for use. “ Sangster’s No. 1, sown last November,” said he with 
a smile, and other man saw clearly that he was forestalled. 
A little more Thistle hoeing has been done among late Barley, and 
some of the worst pieces of Charlock have been pulled by hand. After 
all we can eradicate Couch Grass, but Charlock can never be said to be 
finished. It is the pest of pests, and is our greatest robber of fertility 
from the soil ; it seeds so freely that if only a few plants are left 
among a crop it quickly spreads far and wide again. Talavera Wheat is 
now richly in ear, so, too, is Rye, but the straw of second crop Rye will 
be short in length. 
Root crops that have been singled are growing so freely that they 
will be well established before the haymaking becomes general. We 
hear complaints of the ravages of Turnip fly upon light land crops, but 
our own Swedes have been singularly free from them. Mangolds are a 
good plant generally, and are free from rampant weeds. Horse and 
hand hoes will be kept briskly going among them as long as possible. 
OUR LETTER BOX. 
Testing IMCllk (6'. B .').—You may find a lactometer useful, but 
unless used with care it is apt to prove misleading. There is so much 
difference in the quality of milk that no positive quantity can be given, 
but it is certain that it requires from two to three gallons of milk for a 
pound of butter. This subject will be dealt with more fully in an 
early issue. We cannot undertake what you suggest at the close of your 
letter. 
METEOROLOGICAL OBSERVATIONS. 
CAMDEN SQUARE, LONDON. 
Lat. 51° 82'40"N.; Long. 0° 8'0" W.; AlUtude, Ill feet. 
DATE. 
9 A.M. 
In the Day. 
Bair. 
1888. 
June, 
3— 
ss 
Hygrome¬ 
ter. 
1 
Direction 
of Wind. 
Temp, of 
soil at 
1 foot. 
Shade Tem¬ 
perature, 
Radiation 
Temperature 
Dry. 
Wet. 
Max. 
Min. 
In 
sun. 
On 
grass 
Inches. 
dCK 
de>r. 
desr. 
deu. 
dee. 
dee. 
dee. 
In. 
Sunday . 
80.026 
61.8 
5V2 
s.w. 
66 9 
6S.2 
50.4 
1163 
46 3 
_ 
Monday. 
30 019 
61.1 
52.3 
S.E. 
.57.8 
71.6 
4l6 
115.9 
41 8 
'I'uesday ... 
12 
29.796 
67.0 
59.4 
S. 
68 8 
749 
61.4 
1V3 5 
47.9 
0.012 
Wednesday, 
. in 
29.S26 
59.7 
52.5 
f9.2 
69.4 
48.1 
121.2 
418 
UOH 
Thursday... 
. 14 
29.937 
51.7 
40 2 
8.K. 
69 3 
62.9 
483 
108.4 
443 
0.243 
Friday . 
. 15 
30.031 
53 9 
50.8 
67.6 
57.7 
47.1 
98. { 
4I.'» 
0.18L 
Saturday ... 
. 16 
29.904 
55.3 
51.4 
N. 
66 6 
646 
48 6 
116.2 
45.1 
0.017 
£9.946 
68.7 
63.0 
68.0 
07.0 
48.9 
114.1 
44.3 
0321 
REMARKS. 
inth.—Fine and bright. 
lUh.— Krjght and fresh. 
1 th.—Fine and bright till about 5 P.M., then cloudy and showery, 
l.sth.—Hright and fresh. 
l4.h.--AVet early, cloudy momlnar; thunder and lightning with heavy rain from 1.4*) r.M 
to 2,6 p M., and from 4 P.M. to 416 p.M.; fair evening. 
15th.—Showery morning; wet afternoon and evening. 
16th.—Fine and bright; solar halo at 6 P M. 
A week of nearly average pressure and temperature. The night minima remarkable 
for their uniformity, the entire diSerence being only 4.S''.—G. J. SYMONS. 
