30 APRIL 1927, Page 17

Honesty and integrity are still the national character- iqies," says

Mr. Philip Sulky in The New Income Tax Guide (Nelson, 2s.), and in this vexed and vexing matter what a taxpayer needs to bring his national and neighbourly duty clearly before him is simplification and more guidance. When his has been done, as it here has been done, he will no more shirk his duty of full and fair payment than he will his other obligations. This is a book that should enjoy a large and well-deserved circulation until or unless the Government make good their pledge to rewrite the Income Tax laws intelligibly. There is an especially good chapter on doctors' Incomes from which other professional men may get hints.

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