Evening star. [volume] (Washington, D.C.) 1854-1972, 1908-09-06

the imperial government. about seventy
years ago and is said to be one of the
best. if not the most satisfactory in use
by any nation. 1t is still known as 1.-The
Griffith valuation, and has been adj
hered to without much variation since it
was first adopted The principle upon
which it is based is the taxation of the
earning capacity of property rather than
it's fixed value. and the profits of trade
and the revenues from investments rather
than the capital invested. There are sew
eral schedules to be filled out by the tax
payer for assessment. having reference to
different sources of income. as follows:
Schedule A requires the owner of land,
houses and other real estate to report the
property valuation. the cost Of repairs
and maintenance, the rental and the an
nual revenue derived therefrom, and upon
this the assessment is made.
Schedule B returns the benefits derived
by the tenant of the land from its use and
occupancy. and in case 1T is used and oc-
cupied by the owner the amount of crops
and their value must be reported as a
basis of assessment
Schedule refers to incomes derived
from salary or emOluments of any office
or public employment.
Schedule d covers all incomes derived
from professions, trades. commerce. man
ufacturng and other general occupations,
the revenues Of quarries. mines, streams
of water, canals, docks. tolls, bridges and
other concerns of like nature
Schedule + covers ordinary returns from
investments in securities. shares, mort
cages, etc.
All Incomes Are Taxed.
The tax extends to all incomes de-
rived from any profession or business
investment or property of any sort which
exceeds e16O or $500 a year. When the
income is below that. it is dealt with on a
graduated scale. The income of a mar
ried woman who is living with her hus-
band may be returned with his, but II
preferred il may be returned separately.
The present rate is one shilling to the
pound for all incomes over 92,00O year
and pence per pound for all incomes be-
tween G16O and G2OOO.
Deductions are allowed for repairs. for
rents that cannot be collected. for other
losses at their estimated value, and for
the unusual depreciation of property, but
no deductions are allowed for sums ex-
pended in improvements or for losses not
connected with or arising out or trade.
The average revenue for three years is
taken as standard for assessment by the
commissioners, provided tney consider a
return honest and reasonable. If the re-
turns are not thought to be fair and rea-
sonable the commissioners increase the
assessment accordingly, but there Is an
apueaI from their action to the tax COM
missioners' court Those who refuse TO
make returns are liable to heavy pen
atty The tax returns are regarded as
secret and the commissioners assert that
they have never heard of case where
the information has been revealed.
The Griffith valuation is applied only 10
Ireland The system in use in England
and other parts of the United Kingdom Is
| quite different
The Giants Causeway.
The Giants Causeway, of which much
has been written, for 1t is one of the
wonders of the world, lies on the north
coast of Ireland about two hours by rail
| from Belfast and there are several trains
daily to the nearest town called Portrush.
There is an excellent hotel there owned
by the railway company. which ranks as
one of the best in Ireland several other
smaller hotels and inns and boarding
| houses innumerable for the accommoda-
ton of the crowds of people who go
| there every year as "tripperS'' and to
spend their holidays.
| The Giants Causeway is about FIVE
miles from Portrush and is reached by an
electric railroad, which. 1 am told, was
the first ever successfully operated in all
the world 1t was designed and built in
the celebrated electrician, and Is operated
with power generated by the water of
1.-THE Bush river. 1t was originally third
rail system, but was changed into an or
| binary overhead trolley seven or eight
| years ago The first trolley railroad was
built in Richmond, Va. three years later
| than this
| The most interesting object at Portrush
] is an ancient but well preserved Irishman