TO OBTAIN REPAYMENT OF OVERCHARGE 63 
from the special allowances given in addition, such 
as Life Assurance. It will therefore be evident 
how necessary it is to see into the matter, and it is 
hoped that the explanations given will enable the 
reader to make profitable use of the time spent in 
reading the foregoing pages. 
For the year 1918 a distinct step was taken, wher- 
ever possible, by charging property under Schedule A 
at the proper rate. On referring to a demand note, it 
will be seen that in many cases the ground rent and 
mortgage interest only is charged at 6s. in the £, the 
remainder being charged at 3s., or whatever higher 
rate the owner was liable to pay. This, of course, 
removes the necessity for repayment claims in many 
instances. 
As tax on invested income is in nearly all cases 
deducted at the highest rate, while the taxpayer is 
really liable to pay less, owing to the operation of 
the various allowances, it follows that he is over- 
charged on this part of his income. If he has 
income directly assessable the overcharge is, as far 
as possible, set off against the latter, but if this is 
insufficient a repayment claim is necessary. See 
Case 3, p. 76. In this instance, M. G.’s real Liability 
for 1919 was £49 10s., but his dividends had already 
paid on £120 at 6s.= £36, so that only £13 10s. was 
due to the Revenue. M. G.’s liability on his busi- 
ness (taken by itself) was £27, and in the ordinary 
course the overcharge on his dividends would be 
deducted from this £27, and the demand note would 
be for £13 10s. only. 
As this point appears to be very imperfectly 
5