The Stourbridge Observer, Cradley Heath, Halesowen & District Chronicle.
Stourbridge, West Midlands, England, 1879-12-27 00:00:00

FARM RENTS AND INCOME TAX.

The Board of Inland Revenue have issued the following,
under date December 18 :

"The Board of Inland Revenue have received
from the Lords Commissioners of Her Majesty's
Treasury the following letter, dated the 13th inst.,
authorising the issue of regulations under which
allowances may be made for the current financial year
in respect of the assessment under Schedule A of the
Income Tax in cases where temporary abatements
have been made from existing rents on account of the
prbsent agricultural depression :

" ' Treasury Chambers, Dec. 13.

" ' Gentlemen,—The Lords Commissioners of Her
Majesty's Treasury have had under their consideration
your report of the 2nd inst. on the subject of the
assessment of Income Tax under Schedules A and B
for the year 1879.80 in respect of lands, &a.. where
abatements of rent have been or are being made, and
as regards the repayment of duty to landlords who
have remitted a percentage to their tenants; and I am
directed by their lordships to state that they are
pleased to authorize you to issue regulations, as pro-
posed by you, in the following terms, viz, :
"*l, No reductions of rent can be recognized which
do not aftsct the rent of the present year.
• •4. When a reduction of rent or remission has
been made the tenant may be relieved from payment
of tax on the amount remitted both under Schedule A
and Schedule B on produe ng to the surveyor a certi-
ficate from his landlord or his landlord's agent of the
amount given up. This certificate should be produced
before the let of January. when the Income Tax
becomes due, so that the collector may be authorized
to accept the tax on the lower amount. For any
relief beyond that on the rent remitted the tenant
must appeal in the usual way.
" '3, Where, as sometimes is the case, the landlord
undertakes to pay the tax under A direct, instead of
by deduction, he may obtain a corresponding reduction
to that granted to the tenant, and in a similar way.
"'4, 'Where an owner is also occupier and gains
his living principally from husbandry, he must appeal
to the Commissioners as directed by law.
" ' 5. Where an owner who does not gain his living
principally by husbandry has had farms thrown upon
his hands which have previously been let to tenants,
he may go before the Commissioners of the district
and prove his claim to reduction of the charge made
upon him in the same way as a tenant might at the end
of the year. But this can only be done when the Com-
missioners are willing to hear him, as there is no legal
authority for it.
"'6. Na alteration will be made in the assessments
—i.e., the record of the legal charge—except in the
cases in which there has been an agreement to reduce
the rent for three years for the present year inclusive.
—I am, &c., " ' HENRY SZLWIN IBBETSON.'

" A printed form of certificate has been provided
for the use of owners or their agents, and likewise a
form on wh ch claims of repayment may be made
where necessary.

"These forme may be obtained from the surveyor of
taxes in each district. Where there may not be time
for the certificates of the landlords or their agents
to be produced to the surveyor of taxes before
January 1, there will be no objection to such cer-
tificates being received, when necessary, after that
date; but it is most desirable that they should be
produced in sufficient time to admit of instruotions
being given by the surveyor to the local collector to
make the allowance at the time of collection, and
prior to the date at which he will be required to ac-
count for the duties at the general receipt."

NURSERY GARDEN OPERATIONS.
(With the Nurse's kind permission—of course.
Sow buttons everywhere.
February is the month for cutting teeth. Keep the
cuttings.
Trim your little sister's hair with the scissors. You
may expect a tine crop.
In harvest time offer to cut nurse's corn. If you are
the fortunate possessor of two ears, get a box for each,
and keep them.
Dig the baby in the ribs, plant a blow on ysur little
brother's nose, and wait to see what the result will be.
Probably some birch.
Go into the fruit garden and improve your arith-
metic by going into the currant accounts.
If your little brother takes a nectarine, and you
take another and then tell of him, why will you have
more than he has? Because you will take a nectarine
and peach.—Punch's Almanack,