It will be seen that much the greater part of
the fresh revenue is to be raised by means that cannot be repeated. The reserves of the Road Fund are now almost exhausted and the device of speeding up the Property Tax really means that money belonging to next year will be brought 1.00 this year. If the Budget is properly interpreted It is a stark and staring lesson on the need for national ,e,c,°nomy. The increased contribution to the Sinking v'ild must be highly commended. The decisions that persons paying Income Tax on salaries shall in future pay not by guess work on the year of assessment, but on the preceding year ; that Super Tax shall be reckoned on the year immediately preceding that in which it is paid, and that the Income Tax Acts are to be re-written in simple language, are all excellent. Everyone who con- scientiously pays his taxes will be glad to learn that 685 various devices for escaping Income Tax and Super Tax 685 are to be prohibited. The Ministry of Transport, the 685 Mines Department and the Overseas Trade Department 686 will disappear, and there is to be a substantial restriction 687 of new entries to the Civil Service.
