Excerpt from A Guide to the Income Tax Acts: For the Use of the English Income Tax Payer

MY aim in writing this book has been to provide the income tax payer in England with a guide to the enact ments scattered through, at least, four-and-twenty Acts of Parliament, in pursuance Of which that tax is assessed and levied. I have divided the book into four chapters, the first describes the O cials concerned in assessing, charging, and collecting, the tax, the second deals with the proper ties and profits which are the subjects of the tax, the third describes the methods of assessment and collection, and the fourth treats Of the allowances, abatements, and relief, which the income tax payer may claim on one ground or another, and Of the modes in which assessments erroneously made are corrected. In treating Of these topics I have used, as far as possible, the very words Of the Acts Of Parliament, and I hope it will be found that I have brought into something like an orderly arrangement all the enactments in the existing Acts relating to the income tax which concern the English income tax payer. I have made no attempt to bring in those which only concern the Officials employed, or deal with the routine of the depart ments. The cases which have been decided upon the Income Tax Acts will be found Shortly stated in connec tion with the enactments which they respectively elucidate.

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