[To THE EDITOR Or THE "SPECTITOE."]
Sin,—The interesting article on this subject in the Spectator of April 15th serves to call renewed attention to the urgent need which exists for a complete reorganisation and codifica- tion of the Income Tax Acts. The present method of income tax assessment is quite out of date owing to the great develop- ments and changes which have taken place in commerce and also Pa the structure of the tax itself since it was reimposed in 1842. The subject now is so complicated that it is almost impossible to realise the difficulties of making further changes in the present system, which was originally framed for the collection of a supposed temporary tax at a time when scientific accounting was unknown. Unfortunately this system still goes on, patched up by various amending Acts and official orders and complicated by a mass of case law, the mandates of which often cannot by any means be reconciled with economic fact. Having regard to the enormous and increasing importance of the income tax as a revenue-getting instrument, it is surely worth while to undertake a full enquiry into the whole subject with a view to placing the administration of the tax upon the best possible basis. Previous references to Royal Commissions have usually been limited to enquiry into certain specific parts
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