22 SEPTEMBER 1950, Page 4

The official to whom I (and, for all I know,

you) pay sur-tax is the Accountant General (Cashier), inland Revenue, Barrington Road, Worthing, Sussex. This dignitary has the curious and unlovable habit, when be receives your cheque accompanied by his demand-note, of putting the demand-note into an envelope and sending it back to you ; it is not receipted in any way, the only difference in its appearance being that the amount of tax due is underlined in blue pencil. A conscientious but vague lady of my acquaintance, puzzled and alarmed by receiving what appeared to be a further demand for sur-tax, wrote a civil letter to Worthing asking whether this was in fact the purpose of the communication. In due course they sent her a receipt slip for the amount already paid, but they did not answer her letter or do anything to dispel the confusion they had—quite needlessly, as far as I can see—created. I am not an expert in tax-collecting methods, but those employed by the Accountant General (Cashier) strike me as being impractical and slovenly.

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