During the week the French Chamber has been busy dis-
cussing the Income-tax Bill. One of the clauses in the measure at which the Chamber " shied " was, the proposal to force business people to show their books in declaring their incomes. Such inquisitorial methods are very unpopular in France, and a public meeting representing three hundred and fifty thousand shopkeepers protested against the measure. Finally, a compromise has been arrived at. In the case of disputed estimates, the State is to assess, and the onus of proving by means of his books that such assessment is wrong is to rest upon the taxpayer. In no case, however, will the Court which will try the issue be able to compel the pro- duction of the books. In other words, the revenue officials will not be able to make " fishing " inquiries into a man's books, though he may himself use those books to rebut an unjust assessment. The compromise seems a fair one, and in sub- stance is similar to the procedure in this country.
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