This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1899 edition. Excerpt: ...out to the taxpayers. A very large proportion, however, of the cases in which the taxpayer is dissatisfied with his assessment are settled by conference with the surveyor. Each surveyor is required by a rule of the Board of Inland Revenue to report the number of cases entered in the appeal book for hearing ...
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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1899 edition. Excerpt: ...out to the taxpayers. A very large proportion, however, of the cases in which the taxpayer is dissatisfied with his assessment are settled by conference with the surveyor. Each surveyor is required by a rule of the Board of Inland Revenue to report the number of cases entered in the appeal book for hearing before the commissioners, the number actually heard, and the number settled without personal attendance before the commissioners. These reports show that the majority of cases, taking the country at large, are settled without coming before the commissioners. In some districts the proportion may be as high as 85 per cent.; in others as low as 40 per cent. The settlement of a case by the surveyor may mean that the assessment was not altered, the taxpayer having been convinced that an appeal would be futile. But on the other hand the surveyor on becoming satisfied that the taxpayer's protest is justified, does not hesitate to take the responsibility of reducing the assessment. To be sure, the reductions made by him are conditional upon the subsequent approval of the general commissioners. But it is pretty safe to take their approval for granted. Probably the commissioners consider that if the surveyor, who represents the interests of the central government and the national treasury, is willing to reduce an assessment, there is no reason why they should interfere. Virtually, then, although not in form, these are appeal cases which are heard and decided by the surveyor. Unquestionably this places a good deal of discretionary power in his hands, and of course affords an opportunity for easy going concessions on his part or even collusion between him and the taxpayer. But the Board have such confidence in their officers that no particular apprehension...
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Add this copy of The English Income Tax... to cart. $44.02, good condition, Sold by Bonita rated 4.0 out of 5 stars, ships from Newport Coast, CA, UNITED STATES, published 2012 by Nabu Press.
