20 SEPTEMBER 1873, Page 15


[TO THE EDITOR OF THE "SPECTATOR."] SIR,—Your article on this subject appears not to take notice of the fact that the substitution of a House-tax for Schedule D would add heavily to the taxation of those who pay under other Schedules. This would be a burden all the more unfair because already Income-tax under Schedule A is levied on the gross rental, without any deduction such as is very justly allowed in valuation for succession duty in respeat of repairs. I have myself for several years past paid the tax under Schedule A, for at least 12 per cent.

more than my income.—I am, Sir, &c., F. S. L.