Page:Mrs Beeton's Book of Household Management.djvu/2178

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1968
HOUSEHOLD MANAGEMENT

in 1898, it is provided that the tax is not to be collected from any person who, before it is paid, produces to the collector a certificate from the Surveyor of Taxes, showing that he has been allowed for that year a total exemption from income tax, by reason of his income not exceeding £160. And only half of the tax is to be collected from any person who is similarly able to show that he has been allowed an abatement of income tax by reason of his income not exceeding £400.

It is very necessary to remember that such total or partial exemption must be claimed before the tax is paid, for if the property in respect to which the tax is payable is let, and the tenant by whom the tax is payable in the first instance should pay it, there is no means of subsequently recovering it back.[1]

Payment of.—The 'year of assessment is from March 25 to the following March 24, both inclusive. The tax is payable on or before January 1 in the year of assessment, and is collected from the occupier of the premises. Where the premises are let to a tenant, he may, in the absence of agreement to the contrary, deduct the amount paid by him from his next payment of rent. If the tax be not paid, it may be recovered in the same way as income tax in arrear, see p. 1952.

Appeal against Assessment.—If any person is dissatisfied with regard to the amount at which he is assessed, he may appeal to the Commissioners of Land Tax, whose decision is final. Notice of the time and place at which such appeals will be heard will be found affixed on or near the door of the perish church. Notice of appeal must be given to the assessor,' in order that he may have an opportunity to attend to justify the assessment if he wishes to do so.

If the tax be charged on property which has, in fact, been redeemed, there is no necessity to appeal against the assessment. It may be treated as a nullity, and if a distress be levied for any sum so assessed, damages may be claimed in an action for illegal distress.

Redemption.—As the tax is payable on the annual value of the land, the advisability of redeeming it before the land is improved or built on is manifest. The necessary particulars with regard to its redemption may be obtained on application to the Secretary, Land Tax Department, Somerset House, London, W.C.

LICENCES

A declaration must be duly made and licences obtained before the end of January in each year, or within twenty-one days after first becoming liable to the duty, by every person wearing or using armorial bearings, employing any male servant, or keeping any carriage or motor during any part of the year.[2] Where a dog is kept, a licence for it must be taken out at once. The penalty for neglecting to make a return, or for making an untrue return, is ₤20.

Forms of declaration may be obtained at any Inland Revenue or Stamp Office, or Postal Money Order Office. The declaration, together with the duty, should be sent to the Revenue Office, etc., and if payment be made by cheque, the cheque should be drawn to the order of "The Collector of Inland Revenue," "Stamp Distributor of ———," or "Postmaster of ———," as the case may be, and crossed. It should be made to appear on the face of the cheque that it has been drawn for payment of Local Taxation Licences. Postage must be prepaid when the application for a licence is made by post, and when so made to a Postmaster, a stamped and addressed envelope must be enclosed for the reply. Licences are not transferable by law to any person except the widow, executor, administrator, or assignee in bankruptcy of the person to whom they were granted.

  1. In the case of income tax it is otherwise
  2. Agents or stewards may make the decleration on behalf of their employers.