62 INCOME TAX 
Persons receiving periodical payments from 
others, such as ground rents, mortgage interest, 
rent charges, annuities, and the like, should ask the 
payer to send a certificate of deduction of tax with 
each payment. A form for this purpose (No. 185) 
can be obtained at any tax office. 
4. Wife's Income. —Follow exactly the same lines 
as if it were your own. 
5. Income from Trade, Profession, Employment, etc. 
—_Give the assessed value. Any question as to the 
correctness of the amount assessed should have been 
settled before. 
6. Miscellaneous Income—A man with a small 
income often adds to it in his spare time. He 
may do teaching in the evening; or keep tradesmen’s 
books ; and his wife may have a boarder or two. 
Profits from these and similar sources should all be 
shown. ; 
Fill in details for Insurance, Wife, Children, 
Dependents’, or Widower’s Allowance. 
This form, supported by vouchers in the case of 
repayment claims, will show whether you are entitled 
to total exemption, abatement, wife, children, 
widower’s, or dependents’ allowances, life assurance, 
or claim for assessment at a lower rate of tax than you 
have been charged. Until 1918 all property was 
assessed at the highest rate of tax, so that a person 
with, say, £160 a year arising from house rents paid 
tax for 1917 at bs. in the £ instead of 3s. on the sur- 
plus over £120. That is, £40 instead of £6! One 
with £1,000 a year, all derived from dividends, 
paid £250 instead of £175; and so on—quite apart