Papers by Command Volume 53 (Paperback)

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. 1905 Excerpt: ...shall be deposited in the office of the commissioners. Such book or copy shall not be open to public inspection, but every taxpayer shall be entitled to a copy of the entries therein relating to the assessment of his income certified by or on behalf of the commissioners. 42. Upon the completion of the assessment books the commissioners shall give notice every year to every taxpayer whose name appears therein, with such particulars of the assessment as shall be considered necessary, and the amount of the tax which is payable. Such notice shall be designated the "Notice of assessment of land and income tax." (4) The assessment notice is next written. These notices are prepared in duplicate, the duplicate being a carbon copy obtained from an ink original by using a very hard pen and a fine typewriter carbon sheet; the original ink notice is for issue to the taxpayer, and the carbon copy is retained in the return in the office of the commissioners as a proof of what was actually issued to the tax-payer; the cost of the copy is practically only the cost of the paper, and the possession of an exact copy is of the greatest use in the office. (5) The receipt for the tax is prepared in anticipation. (G) The ledger debits are entered up from the sheets. (7) The notices are enclosed and despatched. On the arrival of the date which the notices bear, the commissioners have to be able to certify, and have to certify, that the assessment book for the income tax of the particular year is complete so far as the information at their disposal will permit, and they then appoint, by notice in the Government "Gazette," the " due date " upon which the income tax for the year is due and payable. As has already been explained, these dates have already ...