3 FEBRUARY 1923, Page 13

TAX, BUT HEAR ME [To the Editor of the Spat-Lux:or.]

SIR,—Every taxpayer in the country will have read your excellent article in Saturday's Spectator with extreme interest and approval, and everyone would surely support the Quarterly's admirable suggestion that a Committee of Inquiry should be held, the sooner the better.

I believe that a Commission is at the moment sitting to investigate the forms and method of return of income-tax. One hopes that someone will make it his business to consider whether income-tax, super-tax and probably Corporation-tax, cannot be collected by one Department, and in the case of the first two returned on the same form. The return required of an individual for super-tax is identical with his return for income-tax for the previous year, for instance the amount and details returned for super-tax 1922-23 are the very same figures required for income-tax 1921-22, yet we have two distinct Departments, two sets of forms, and two everything else for what could perfectly well be done by one Department and one return. Methods such as these would bring a com- mercial house to bankruptcy in six months, and yet the tax- payer puts up with it for ever.—I am, Sir, &c., January 29th, 1923.