upon which has to be separately entered. Thus a dividend warrant for 3 165., stated to be "free of income tax," represents, when the tax is a shilling in the pound, a gross item of 4, on which the income tax is 45. (£4 less 45. tax = £3 16s. ). The method by which the necessary calculation is made is this: The rate of interest being 1s. in the £, then 19s. is to 20s. as £3 16s. is to the amount due without deduction for tax, i.e.
19)1520(8080s. = £4.
In cases where claims are made for three years back, it should also be borne in mind that the claim must be limited to those dividends which represent the payment of profits actually earned either wholly or in part within the years in question.
In order to show the actual income any annual charges on any of the property, such as ground rent or interest on mortage, must, of course, be shown. But in this case the amount to be deducted is the net amount payable after deduction of tax, as the tax thereon is payable by the person, or persons, to whom such payments are due, and must be recovered from them.
The claim (or claims, if for more than one year), when filled in, must be sent to the Surveyor of Taxes for the district, together with the vouchers and receipts necessary to show that the tax on all the items of income has, in fact, been deducted or paid. If the claim be allowed by the Commissioners, a post-office order for the amount claimed will in due course be sent to the applicant, together with a form upon which to make his claim, if justified, in subsequent years.
Appeals against Assessments.—So far, it has been assumed that there is no dispute as to any assessment, but if any person is dissatisfied with the amount of his assessment, he may appeal to the Commissioners. Notice as to the time and place at which such appeals will be heard will be found affixed to the door of the parish church. A written notice of the intention to appeal, stating the grounds of appeal, must be given to the surveyor not less than ten days before the date fixed for hearing appeals.
Recovery of Income Tax in Arrear.—If the tax be not paid after demand it may be recovered by distress; and, if necessary, the Commissioners of Inland Revenue may issue a warrant enabling the premises of the person in default to be broken open. If any person refuses or neglects to pay within ten days after demand, and no sufficient distress can be found, the Commissioners may by warrant commit such person to prison.
Disinfection of Premises, etc.—Every local authority is invested with power to enforce the cleansing and disinfection of premises, and the disinfection or destruction of bedding, clothing, or other articles, which have been exposed to infection from any dangerous infectious disorder.
The following provision is in force within the area subject to the jurisdiction of the London County Council, and a practically similar provision may be adopted by the local authority in any urban or rural sanitary district:—If any person knowingly casts, or causes or permits to be cast, into any ash-pit any rubbish infected by a dangerous infectious disease, without previous disinfection, he will be liable to a fine not exceeding £5; and, if the offence continues, to a further fine not exceeding 405. for every day during which it continues after notice of the above; provision is given to the master of the house by the