29 SEPTEMBER 1923, Page 23

Nelson's Income-tax Guide. By Philip Sulby. (Nelson. 28. net.) Mr.

Sulby was formerly an Inspector of Taxes, and his little book, of which this is a revised edition, embodies the results of his official experience. He • illustrates his general statements by concrete examples, wherever possible. We may note his remark that " if Income-tax is to be fairly and honestly admitted, some change must be made as to appeals," and uniformity of practice in the several districts must be secured by the appointment of experts to assist the local commissions. As it is, the taxpayer's right of appeal is too seldom exercised.