CHAPTER II 
WHAT IS MEANT BY THE TERMS “ SCHEDULE A, ETC. 
THE various sources from which income is received 
are classified in the Acts of Parliament under five 
heads, called Schedules.” 
Schedule A deals with the ownership of houses and 
lands (Property Tax). 
Schedule B deals with the occupation of lands 
(Farmers’ Tax). 
Schedule C deals with interest from Government 
Stocks. 
Schedule D deals with trades, employments, profes- 
sions, business in general, and a number of special 
subjects, such as— 
Interest received untaxed or in full. 
Profits of cattle-dealers and dairy-farmers 
not covered by the charge under 
Schedule B. 
Foreign securities or possessions. 
Any annual profits not otherwise charged. 
It will be seen that this Schedule covers all sorts 
of liability not included in the others, but it is only of 
general interest as regards trades, professions, or 
employments. 
Schedule E includes official salaries, fees, or per- 
quisites. The Inland Revenue Department usually 
assesses subordinate employésof public companies, etc., 
under this Schedule on their actual salaries instead 
of under Schedule D on the average of the preceding 
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