24 MARCH 1923, Page 39

TAX, BUT HEAR ME

[To the Editor of the SPECTATOR.] Sre,—Mr. Malcolm points out the necessity of improving the method of collecting the various taxes and mentions the fact that the return of an individual for super-tax must be iden- tical with the income-tax return of the previous year. There is absolutely no need of this return being demanded as the Super-tax Commissioners consult the income-tax returns. My one experience of the super-tax return shows this. I objected to the charge because, misreading the dates, I tool them for the current year, so pointed out that my income was well below the limit. In reply they quoted the correel figures for the previous year, so they either possessed them or had access to them and looked them up in every case to verify them. It is humiliating to the public to demand a sworn return, with penalties if the same is not given as the year before, and then cheek them.

Of the Commissioners' carelessness I can supply an instance. I pointed out that they had charged tax twice over on one sum entered on my return ; they did not admit the error, but the Commissioners of tkeir grace allowed a rebate of the amount in question.—I am, Sir, &c., A SUFFERER.