The Land Tax Its Creation And Management With Practical Instructions for Land
The Land Tax Its Creation And Management With Practical Instructions for Land
Pretor Whitty Chandler
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39 have been over-rated, and also to provide a . Sum sufficient to pay the assessors' remuneration. Any sum collected in excess of the assessment Application of is at the end of the year paid over to the Inland the quota! E Revenue Board and applied as Surplus Land Tax in reduction of the parish quota in manner here- after explained (). If the assessment made on the parish substan- tially exceeds the quota payable to the Crown, each person assessed has a right of appeal, but (subject to any alt...erations which may be made on appeal), the assessment is good even although it produces an amount considerably in excess of the quota (6). Fifthly. The assessors must set forth in a sepa- Fifthly. Rate column in the assessment particulars of all pro- perties the Land Tax in respect of which has been * t e redeemed. These should be described in the first ment - instance according to the particulars given in the contract of redemption, and there should be placed opposite thereto, and in the column provided for that purpose, the sums redeemed and exonerated in respect of such several properties.
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