Handbook of Income - tax Law and Practice. By C. Senior, Esq.
(Simpkin, Marshall, and Co.)—There is, we believe, in common parlance, a very considerable difference between income-tax law and practice, the law being that every one is bound to make a fair and accurate return of his income, while the practice is for every one to adopt every imaginable device for reducing his assessment to the lowest possible point. This, however, is not the kind of practice the knowledge of which Mr. Senior's book is designed to spread. He wishes every one to be acquainted with the results of the various enactments that have been made on the subject daring the twenty-years that have elapsed since the passing of the Income-tax Act, and he has accordingly embodied these results in a compact volume, which may fairly claim to be considered as a correct and adequate exposition of the present condition of income-tax law. Mr. Senior has compiled his work with both care and judgment, .and we have no doubt that it will be found useful by those who have time and inclination to master the intricate subject of which it treats.
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