The Sun.
London, England, 1842-04-25 00:00:00

THE INCOME-TAX BILL.
, We baye already given a comprehensive outline o° the
contents of this complicated, prolix, and mysterious Bill,
and intended to follow that up with extracts from time
to time, embodying the general roles for estimating the
duti;,:: given under each schedule, but on peritsing them
became convinced that they would not be of the
slightest use to the general reader. The different clauses
are so interwoven with each other, and such endless re-
ferences are made to schedules A, B, C, and numbers
1,2, 3, and clauses 100, 150, or 180, and all the
intermediate numbers, and succeeding letters and
. figures, that one - schedule would be absolutely
unintelligible by itself, and not the least ray of light
could enter the mind of the unfortunate tenant or shop-
• keeper, puzzling himself in vain to find out the new bur-
den laid on his- shoulders. To men of common under-
standings the Bill.might as well have been published in
low Dutch. We give the following at random as a spe-
cimen. It is published for the benefit of the farmers,
and we bet 100 to 1 that not one farmer in fifty, after
reading the clause with the' utmost possible care, when
lire comes to the word " mentioned" at the end, could
form the slightest idea of the amount he should have to
pay Mr. Collector :
And be it enacted, that the duties hereby granted, eon-
- 7 .tained in the schedule marked (B). shall be assessed and
charged under the following rules, which rules shall be deemed
and construed to be a part of this Act, and to refer to the said
last-mentioned duties, as if the same had been inserted under a
special enactment.
The duties last-before-mentioned shall be charged in ad-
dition to the duties to be charged under Schedule (A) on
all the properties in this Act directed to be charged to the
said duties, according to the General Rule in Number 1,
Schedule (A) before-mentioned, on the full amount of the an-
nual value thereof, estimated as by this Act is directed (except
a dwelling-house, and the domestic offices thereunto belong-
ing, and which dwelling-house and offices shall not be occu-
pied by virtue of one and the same demise with a farm of
lands, for the purpose of farming such lands, or with a fa: m
of tithes, for the purpose of farming the same ; and except
warehouses or other buildings occupied for the purpose of carry-
ing on a trade or profession); provided, that in all cases where
lands are subject to a rent-charge in lieu of tithes under the
Act passed for the commutation of tithes, and in all other cases
where lands in England are not subject to tithes, or to any
modus or composition real in lieu thereof, there shall be de-
ducted out of tie duties contained in this schedule, a sum not
exceeding one-eight part thereof ; and in all cases where such
lands are subject to a modus or composition real, and not sub-
ject to any tithes, there shall be deducted out of such
duties so much thereof, as, together with the like rate
on such modus or composition real, shall not exceed one-
eighth part of such duties as aforesaid; and in all cases
where such lands are subject to a modus or composition
real in lieu of certain specific tithes, and also are sub-
ject td Certain other specific tithes, or where such
•lanlls are free of certain specific tithes, and are subject to cer-
tain other specific tithes, the annual value if such lands shall,
for,the.purpoSe'of charging the duties under this schedule, be
estimated at the rack-rent at which the same would let by the
year if wholly freefrom tithes, and there shall be deducted there.
from the amount or value of one-eighth of the said duties,
chargeable on the said estimate as in cases of tithe-free lands.
Provided also, that any person being lessee and occupier of any
tithes or teinds taken in kind, or being the occupier of the lands
f cm whence such tithes or teinds shall arise, and compounding
fir the same, shall be charged, in respect of the occupation, at
the rate of two-pence for every twenty shillings of the annual
value thereof, estimated as aforesaid. Provided also, that the
several properties hereinaf er described in No. V 111. shall be
• assessed and charged in manner therein mentioned.
On reading the whole schedule, with all its endless
involutions and exceptions, we cannot discover any clause
which defines the amount of rent at which a tenant be-

comes liable to the duties chargeable by the Act. Are
we therefore to infer that all lands, tenements, &c.,
whateveY, small as well as great,-shall be charged yearly,
in respect of the occupation thereof, threepence-half-
. penny in England and twopence-halfpenny in Scotland
• forevery 21:K of the annual- value? The application of
thellet to inc,,mes only of 150/. andsupwards is mentioned
casually in the 125th clause, and, possibly from oversight,
. the amount of rent at which the duties become charge-
able may .have been omitted altogether ; but as it was
especially mentioned by Sir Hobert Peel, in his speech
on the .subject, it must be inferred that the tenants pay-
ing a rent of 3001. a year and upwards, only are
.liable.
We have already had two editions of the Tariff Bill, both
-full 'of blunders, and a third edition is promised.
Possibly the same rule is to be followed respecting this
incomprehensible scheme for an Income-tax. As the
public, however, must be 'anxious to know something
about a measure that alrects" so ninny classes, we shall
:endeavour then briefly to give the more important details
respecting landlords, tenants, annuitants, shopkeepers,
and professional men.