78 INCOME TAX 
after deduction of tax at 6s., a gross income of 
£1,857 2s. 10d., and as his proper rate of tax was 
5s. 3d. and not 6s. as actually paid, he recovers 9d. 
in the £ on £1,857 2s. 10d. = £69 12s. 10d. 
The above cases, as will be seen, all refer to years 
prior to 1920—i.e., cases for repayment claims. 
Tllustrations of how to prepare a return or repayment 
claim for 1920 will be found in Chapter V. 
The author has endeavoured to state as plainly as 
possible the extent to which relief can be claimed 
from the very heavy burden imposed on the public 
by the Income Tax, and the procedure to be adopted. 
It would, however, be idle to say that the matter 
is always an easy one, and he is aware that the 
preparation of a return or repayment claim is often 
attended with great difficulty. 
In cases of doubt, he invites any reader to com- 
municate with him, enclosing a statement of the 
difficulty and a stamped envelope for a reply. 
PRINTED IN GREAT BRITAIN BY 
BILLING AND SONS, LTD., GUILDFORD AND BSHER.