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CLERICAL INCOMES.

[To TEL BRITOIL OP TIER "SPECTATOR."]

Sia,—There is one omission in your truthful article on this subject which needs to be supplied. Besides local rates, there

is Land-tax, which is paid on the rent-charge. This, with Income-tax, amounts in my own case to exactly 10 per cent. on my official income. I believe that the necessary outgoings upon a living are never less than one-third, and very often they are:

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