2 APRIL 1904, Page 24

How to Deal with Your Taxes. By an Expert in

Tax-Law. (Grant Richards. . 3s. 6c1.)—The "taxes" treated of are Income- tax, Land-tax, and Inhabited House Duty. The author gives, not without an occasional stroke of humour, perfectly plain and- easy instructions to the taxpayer, telling him when he is liable, when he is exempt, and how he can recover, if, as cannot but sometimes happen, he has been wrongly charged. On the whole, the Government is more sinned against than sinning. It is defrauded ten times for one case of extortion. The writer of this notice once represented to an Income-tax official that he had been under-assessed, and the shock of surprise was nearly fatal. This is certainly a book to be consulted by the many who are anxious not to pay too much, and the few who are afraid lest they should pay too little. It is not the business of the author, even though he is an "expert in tax-law," to answer such conundrums as why a fruit farm is not a farm,—Mr. Gladstone told the Cheshire farmers that they should grow fruit, but he should have added : " you will cease to be farmers."