Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1879-11-15
TAXLAWS IN LONDON.
The System of Taxation in the
Greatest City of the World.

London Lt lCl lb RUM LtlNtls
While stopping here have given
some attention to the manner in which
Englishmen are taxed for the support OF
the Government. There is here, i'll adj
dtion TO the assessed taxes, the poor
rate tax, sewer tax, land tax, income
tax, door tax and excise license. The
assessed taxi 8 are duties charged upon
persons in respect OF certain articles by
them used or kept, and they embrace,
among other things, the following du-
ties: every inhabited dwelling-house
worth the rent of 500 or upwards by
the year, but every house or tenement
occupied solely for the purpose of any
trade or business, by which the occupier
seeks livelihood, or profit, is exempt
Ell.
The imposition oi theinhabited house
tax has contributed to the causes which
have driven LOndoncrS to live in sub
urbs Of the city rather than in the city
itself. The upper parts pi many houses
near the business centres are permitted
10 remain unOccupied or let rs lumber
rooms at nominal rent, although they
would command good rents as living
rooms, the reason being that the entire
rent of the house would, lit was partial
lv inhabited, be subject to the tax in
question. For every male servant you
pay tax OF S3.75 year; for carriages
with four or more wheels Sl025; with
less than four wheels, 3 IS; for armorial
bearings on carriages, SlO.5O; for armori-
al bearings not on carriages, 1925:
The poor rate tax is a personal charge
upon land made and levied by the
church-warden and oveTseeers OF each
parish Tor the poor, police rate and par
ish expenses. All persons are liable TO
this tax who hold or enjoy any land,
house. shop, wharf mines &c. In gen
cral the occupier is liable to pay the
rate. for it is considered a charge on the
occupipr i'm respect OF his possession, and
not upon the landlord. The tenant is
not allowed 10 deduct the amount paid
bv him from the rent unless he has q
special agreement with the landlord to
that effect. The rate varies yearly, and
is fixed 10 Suit the wants OF the parish
hv the Justices Ot the Quarter Sessions,
is hninga plrochial and uOta parliament
tarv tax. The poor tax also sometimes
includes the country rate, which Is Tor
paving the expenses connected with
prisons and country police.
The land tax iS' made 10y act OF Par
lament aperpetualcharge upon all lands
and houses, and the method OF raising
il is bv charging a particular sum on
each county. and this sum is assessed 10y
Commissioners on the individual prop
rietors. Stringent laws give the parties
assessing this tax great power. Ii can
he collected by distress and sale, with
power to break into the premises and
commit the detaulterS 10 prison, there
TO remain until the arrears OF the tax
with costs are paid. OF course, this Is
not done Immediately after the tax is
demanded, but reasonable time -
given before proceeding 10 extreme
measures. Buildings appropriated to
public purposes are not subject to this
tax, but all charitable institutions with
incomes amounting to over $500 are
liable.
The income tax is one OF the mOstim-
pOrtant means of raising money. Ii l.
not like the land tax, a permanent one;
but is regulated according to the wants
OF the country, the rate being fixed by
an act annually. Almost every person
IN the kingdom is sent form, wherein
he has to state the amount OF his in
come. and the schedule embraces, first,
the profits arising from the ownership
of lands, houses, and other real property,
or from mortgages Of such property;
second, profits arising from the occupa-
ton OF agricultural lands; third, profits
arising from interest, annuities, and divi-
dends PAYABLE out of any pHblic funds;
fourth, incomes arising from any trades
or professions; fifth, the salaries OF all
public officials and pensioners.
When these returns are made the In
come Tax Commissioners have the pow
er. il not satisfied that any taxpayer has
made an adequate return, 10 assess him
a higher sum. OF course, he is notified
of this, and ne can make an appeal and
have his case heard, as is done by the
board Of Revision in Philadelphia. No
income tax is payable on unoecupled
houses, nor is any person liable Tor the
tax whose income is under $3.50 year,
and If it be under 500 year, he may
deduct 500 and pay the tax on the re-
mainder. The collector is not bound to
make more than one demand, and II the
tax be not paied he may distrain.
There is also an annual license requir-
ed for keeping dogs. The tax Is nearly
81 per head upon days OF every descrip-
ton, except a puppy under the age oi
six months and dogs used by blind per