24 JUNE 1922, Page 22

Income Tax. By A. D. Macmillan. (Effingham Wilson. 3s. net.)—The

value of Mr. Macmillan's little book is shown by the fact that it has already reached a fourth edition. The author, who was a surveyor of taxes, tries to show taxpayers how they may avoid overcharges and obtain repayments. His explanations of a highly complicated and difficult subject are lucid, and he does not hesitate to expose certain practices of the Inland Revenue officials which are obviously unjust and yet

appear to be legal. In the new edition he has incorporated the important changes made by the new Finance Bill, notably the transfer of all employments to Schedule E so as to annul a recent decision of the House of Lords.