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64 INCOME TAX 
understood by the public, it may be stated that the 
taxpayer should reckon what tax is payable on 
his entire income after deduction of the various 
allowances, and then see what tax has been paid on 
it, and reclaim any excess payment. His dividends 
will have paid too much tax, and his earned income 
or houses perhaps less than the proportionate sum, 
but the aggregate is what has to be considered.