THE INCOME TAX AND THE LAND.
[To THE EDITOR Or THE " SPEOTITOP.."]
Sin,—In your article of April 15th you consider that farmers are treated too leniently in assessing their incomes, but against that you ought to place the extremely heavy local rates which they are called upon to pay. Let me give you one instance—with actual figures. A farmer occupying 150 acres pays over £37 a year in local rates. Putting the profits at £225, which works out at 30a. an acre on the whole occupation, do you suggest that he ought to pay £2 8s. also as Income Tax P It is the farmer, and not the other tax- payer, who is suffering from an injustice. A professional or business man making the same profits pays in the aggregate less than this agriculturist whom you imagine ought to be made to disgorge more money for imperial purposes. The fault lies in fixing on one particular form of property for special taxation. It seems to me the only fair way of taxing an individual either for local or imperial purposes is to assess him on his income and also on the money value of any form of property he may hold. Then the burdens would fall on the shoulders which could most easily bear them.—I am, Sir, &c.,
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