THE FARMER'S INCOME-TAX—SCHEDULE B.
TO THE EDITOR OF THE SPECTATOR.
Sut—It is ridiculous that the Income-tax from the farmers of England and Scotland should amotint to so litnall a proportion of the whole sum collected. This arises from no evasion on the part of thane who have it to pay, but from the absurdity of the rule adopted by the act for determining the individuals who are alone liable. Parliament, in its wisdom, is of opinion that the stupidity of the agriculturists totally unfits them to make up such an account as will shpw their annual income; though in all matters of money those who have had dealings with them know that farmers are remarkably sharp. It is as easy for a farmer to take stock once a year, and show a state of his affairs, as it is for a tradesman, and much easier than for a merchant who is connected with the fluctuating trade of distant countries: and where they cannot from want of practice do it, they may easily learn, and find benefit in different ways by the knowledge of accuracy so acquired. The present arbitrary plan compels many to pay more than they ought to pay, and exempts many more who are really within the mark of the In- come-tax. In Scotland, for instance, the rule is that no tenant under 4501. of rent is liable. Nine-tenths of the farmers in this way escape, including all who happen to have cheap bargains or old life leases. Taking my own parish and the two adjoining ones as examples, they yield altogether en annual rental of 80,0001, of which not more than 1,6001. is reached by the full Income-tax in so far as re- gards the farmers. Seven individuals pay the whole Income-tax exigible from the farmers of these three parishes; although it is notorious to every one ac- quainted with them, that there are at least forty more farmers all of whom would be reached by obliging them to pay on an income of 1501, in the same way as merchants or traders. By this simple change, the tax might fairly yield fourfold its present amount in Scotland. As your columns are fully occupied, I confine myself to this point. But I trust the Ministry will be obliged to reduce the limit of taxable income to 1001.; for this reason among others, that since the limit of 1501 was fixed, all protective duties on corn and provisions have been removed, which will effect a saving to the public of much more than the amount of this tax.
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