3 JULY 1915, Page 21

TRI EDITOR or TIM "srzCT•TOS."] Sirt,—With reference to Mr. W.

W. Paine'. letter in your issue of June 26th, perhaps you will allow me to give you another instance of the unfair way Super Tax is assessed. A man retired from business at the end of last year and his income for the year 1915-16 is thereby reduced to such a figure that he would not really be liable for Super Tax. Yet the authorities insist upon his return for Super Tax being assessed upon his share of the profits of his former business for the year 1914.15 as assessed to Income Tax. Super Tax is a fair tax when assessed upon a man's actual income, but it becomes unjust when assessed, as in the above case, upon a fictitious income.—I am, Sir, &a., RETIRED.