(a) See note (a) on page 34.

(b) The Net Produce represents the ultimate yield of the assessments made in any particular year. (c) A full description of these allowances and deductions is contained in the Sixty-fifth Report of the Commissioners Inland Revenue (Cmd. 1780).

(d) Excluding Irish Free State.

INCOME TAX.

No. 14.-GROSS AMOUNT of INCOME (a) in Classes brought under the REVIEW INCOME TAX in each Year ended (Compiled from the Annual Reports

SOURCES OF INCOME.

1909-10. 1910-1. 1911-2. 1912-3. 1913-4 1914-5. 1915-6. 1916-7.

(h)

(h)

Lands, including rent charges under 51,910,719 52,294,614 52,219,676 52,238,213 52,284,250 52,266,269 52.045,000 52,045,000 Tithes Commutation Act, Farmhouses, Farm-buildings, &c.(b) (h) (h) Houses, Messuages, Tenements, &c.(b) 218,928,133 222,233,301 223,813,446 225,990,598 228,638,670 231,462,637 232,844,217 234,600,333 Other Property 1,307,689 1,294,998 1,297,210 1,307,585 1,339,189 1,301,396 (h)1,296,300 (h)1,296,300.

Schedule B:-From the Occupation of 17,392,508 17,438,960 17,457,799 17,434,591 17,500,213 17,550,631 (g)51,490,000 51,480,000 Lands.(b)(g)

Schedule C-From British, Indian,
Colonial, and Foreign Government
Securities:-

British

Indian

Indian Guaranteed Railways
Colonial
Foreign

Schedule D-From Businesses, Con

32,501,772 54,861,478

15,052,720 14,834,126 14,458,374 14,349,843 13,695,303 14,089,569
4,810,530 4,977,656 5,179,069 5,244,143 5,181,732 5,123,818 5,091,660 5,058,535
4,644,989 4,677,190 4,574,044 4,508,146 4,524,971 4,644,171 4,753,526 4,630,636
15,019,764 15,430,294 15,326,413 15,186,431 16,106,688 17,960,793 18,938,140 18,954,479
9,599,224 9,643,152 9,970,287 11,000,007 11,659,635 12,171,978 10,483,014 11,758,643

cerns, Professions, Employments (except those of a public nature) and certain Interest :

Gross Wages of Manual Wage

Businesses, Professions, &c., not other- 400,874,957 415,585,571 421,755,759 444,864,089 483,073,777 517,485,886 592,569,178 743,905,973 wise detailed (including Salaries of Employés).(b)

Earners assessed Quarterly.

(Railways in the United Kingdom(b). 41,765,275 43,438,601 46,099,539 47,565,310 45,700,968 47,955,376 | 48,727,722 Coal Mines

Gasworks

Ironworks

Waterworks -
Canals, Docks, &c.

Other Concerns (Quarries, Mar-
kets, Tolls, &c., Fishings and
Shootings, Cemeteries, Salt

Springs or Works, and Alum
Works)

Indian, Colonial, and Foreign Securi- 19,658,731 23,975,994 23,769,078 25,892,190 28,748,408 37,725,932 38,179,162
ties (other than Government Securi-
(5)
ties).

Coupons (48 & 49 Vict. c. 51. s. 26)

etc.

18,347,709 19,068,927 18,232,915 19.962,324 1,332,928 1,229,642 1,378,574 1,562,665 7,384,931 8,115,579 8,795,150 9,483,583 9,115,315 9,279,975 3,850,141 3,233,472 3,429,170 3,476,072 4,172,225 5,231,968 6,062,271 6,130,521 6,608,201 6,781,237 6,581,496 6,885,219 4,045,949 4,171,891 4,182,172 4,357,514 4,729,330 4,760,794 2,515,832 2,535,100 2,607,186 2,645,140 2,578,166 2,837,540 J

Included

in item marked (c) above.

Included above

under

Busi

nesses,

25,692,330 26,506,697 27,701,866 28,640,827 32,620,000 45,886,007 53,286,000 94,005,085 100,682,556 107,906,299 116,979,207 124,633,770 135,007,067 176,468,661

(a) Gross Income means the Income brought under the review of the Inland Revenue Department before adjustments are made in respect of repairs, empty property, wear and tear of machinery, overcharges in original assessments, certain exempt incomes, &c. The Actual Income, that is, the Gross Income, after deduction of the exempt incomes and other adjustments mentioned, is not available in this classified form.

(b) For amounts in each division of the United Kingdom, see the next Table.

(c) These figures include certain items (Mines, Gasworks, etc.) for which separate figures are no longer available. (d) Estimated figures.

of the INLAND REVENUE DEPARTMENT for the PURPOSES of the 5th April, from 1909-10 to 1923-4.

INCOME TAX.

of the Inland Revenue Department.)

1917-8. 1918-9. 1919-20. 1920-1. 1921-2. 1922-3. 1923-4.

(1,296,300 (h)1,296,300 (h)1,296,300 (h)1,296,300 (h)1,296,300 (7)1,296,300 (h)1,295,000

SOURCES OF INCOME. (1)

Schedule A:-From the Ownership of
Lands, Houses, &c. :-

Lands, including rent charges under
Tithes Commutation Act, Farm-
houses, Farm-buildings, &c. (b)
Houses, Messuages, Tenements, &c. (b)
Other Property.

51,230,000 (g)98,800,000 98,950,000 98,950,000 98,950,000 51,200,000 49,500,000 Schedule B:-From the Occupation of

1

35,310,821 43,547,213 54,557,948 65,526,426 71,604,053 97,361,247 95,813,548 4,965,104 4,884,480 4,800,118 4,767,626 5,104,124 6,139,946 7,502,816 4,807,875 4,695,562 4,625,884 4,598,244 4,625,548 4,609,968 4,482,598 18,924,510 19,240,113 18,788,410 19,917,570 20,980,123 23,860,909 24,844,689 12,604,192 7,783,030 7,690,164 7,678,967 8,118,706 12,160,177 11,973,792

(e)

(e)

(e) 841,029,895 905,031,222 1,055,565,052,525,007,845 557,916,154 512,217,282 483,379,442 |

Lands.(b) (g)

Schedule C-From British, Indian,
Colonial, and Foreign Government
Securities:-

British.

Indian.

Indian Guaranteed Railways.

Colonial.

Foreign.

Schedule D-From Businesses, Concerns, Professions, Employments (except those of a public nature) and certain Interest:

Manufacturing, Productive and Mining Industries, (b)

Distribution, Transport, and Communication :

(i) Railways in the United King. dow. (b)

(ii) Other Assessments. (b)

Finance, Professions and other Profits.

(b)

Included in item
marked (c) above.

89,073,144 108,702,391 89,348,882

Employments assessed Annually.

Included

(k) 944,789,591 520,388,035 390,590,881 328,172,660

Interest on War Securities not taxed by deduction at the source, Deposit and other Interest. (b)

64,962,000 88,523,000 73,008,000 105,424,799 95,766,645 98,510,959 | 79,008,938 200,679,713 259,531,803 356,240,010 490,919,338 529,239,870 569,562,632 625,634,248 (k)

Schedule E-Salaries of Government,
Corporation, and Public Company
Officials:--

(I) Government and other Officials not
included under head (II) (b).
(II) Corporation and Public Company
Officials.(b)

(e) Owing to the delay in passing the Finance Bill for 1909-10, the figures for that year (except those under Schedule C) are somewhat below, and those for the year 1910-1 somewhat above, normal.

(f) In 1914-5 there was a change in the law under which the taxpayer's liability was enlarged.

(g) The profits under Schedule B are in general deemed to be :-For years up to 1914-5 inclusive, equal to one-third of the annual value of the lands occupied; for the years 1915-6 to 1917-8, 1922-3 and 1923-4, equal to such annual value; for 1918-9 to 1921-2 equal to twice the annual value. (h) Approximate. Actual figures not available. (1) From 1920-1, inclusive, the classification of sources of income has been revised. (k) For 1923-4 Employments (including manual wage earners) are assessed under Schedule E.

(j) Excluding Irish Free State.

55348

Ꭰ

INCOME TAX.

No. 15.-GROSS AMOUNT of certain classes of INCOME brought under the REVIEW for each DIVISION of the UNITED KINGDOM, in each

SOURCES OF INCOME.

(Compiled from the Annual Reports

1909-10. 1910-1. 1911-2. 1912-3. 1913-4. 1914-5. 1915-6. 1916-7. i

(a)

(a)

From the Ownership of Lands (including rent charges under Tithes Commutation Act, Farmhouses, Farmbuildings, &c.) :—

England

Scotland

Ireland

TOTAL

From the Ownership of Houses, Messuages, Tenements, &c. :

England

36,366,987

36,750,000

36,843,606 36,790,219 36,813,122 36,871,411 36,863,052 36,750,000 5,775,705 5,757,167 5,738,951 5,730,311 5,713,417 5,698,019 5,595,000 9,768,027 9,693,841 9,690,506 9,694,780 9,699,422 9,705,198 9,700,000 9,700,000

5,595,000

51,910,719 52,291,611 52,219,676 52,238,213 52,284,250 52,266,269 52,045,000 52,045,000

Scotland

Ireland

TOTAL

.

193,223,022 196,195,736 197,631,971 199,647,729 202,017,755 204,270.375 205,503,360 207,187,090 20,572,808 20,761,345 20,858,209 20,978,462 21,201,911 21,738,642 21,758,417 21,847,243 5,132,303 5,276,220 5,323,266 5,364,407 5,419,004 5,453,620 5,522,440 5,566,000

218,928,133 222,233,301 223,813,446 225,990,598 228,638,670 231,462,637 232,844,217 234,600,333

From the Occupation of Lands:

England

Scotland
Ireland

TOTAL

Profits of Businesses, Professions, &c., not otherwise detailed (including Salaries of Employés) :

England

Scotland

Ireland

12,202,395 12,282,010 12,307,697 12,289.168 12,354,122 12,400,573 36,210,000 36,200,000 1,933.727 1,925,858 1,918,385 1,912,842 1,912,120 1,908,297 5,580,000 5,580,000 3,256,386 3,231,092 3,231,717 3,232,581 3,233,971 3,241,761 9,700,000 9,700,000

34,884,536
38,728,234 39,966,383 38,562,619 40,370,421 40,989,000 Figures
5,265,134 5,402,118 5,573,607 5,850,290 5,373,831 5,695,023 5,870,492
1,615,605 1,756,936 1,797,698 1,748,637 1,764,518 1,889,932 1,868.230

not available!

41,765,275 43,438,601 46,099,539 47,565,310 45,700,968 47,955,376 48,727,722 48,800,000

(c)

(a) Owing to the delay in passing the Finance Bill for 1909-10 the figures for that year are somewhat below, and those for 1910somewhat above, normal.

(b) Excluding Irish Free State.

(c) Estimated figures.

INCOME TAX.

of the INLAND Revenue DEPARTMENT for the PURPOSES of the INCOME TAX, Year ended 5th April, from 1909-10 to 1923-4.

of the Inland Revenue Department.)

276,716,344
28,173,890

211,002,000 214,821,043 228,723,100
23,082,630 23,157,603 23,596,512
5,885,044 5,516,451 6,036,155 (b) 2,690,107

207,495,000 207,648,080 209,138,801 239,969,674 243,495,097 258,355,767 (b) 307,580,341
21,892,900 21,967,071 22,475,508
5,663,305 5,807,606 5,901,056 70,000,000 70,000,000 36,000,000 41,550,000

235,051,205 235,422,757 237,515,365

10,650,000 10,650,000 5,550,000

5,850,000 18,300,000 18,300,000 9,650,000 (b) 2,100,000 98,950,000 98,950,000 51,200,000 (7) 49,500,000

From the Ownership of Lands (including rent charges under Tithes Commutation Act, Farmhouses, Farmbuildings, &c.) :

England.
Scotland.

Ireland.

TOTAL.

From the Ownership of Houses, Messuages, Tenements, &c. :

England.
Scotland.

Ireland.

454,373,264 484,333,211 445,950,080 36,000,000 69,800,000 70,000,000 59,033,443 61,216,474 54.854,037 5,530,000 10,650,000 10,650,000 11,601,138 12,366,469 11,913,165 (b) 9,700,000 18,350,000 18,300,000

425,888,044

51,906,089

5,585,309

Ireland.

525,007,845 557,916,154 512,217,282 (b) 483,379,442

TOTAL.

available 2,064,821 1,948,798 3,269,062 3,512,404 4,023,826 (b) 1,515,305

157,626,735 180,501,000 197,625,624 (6) 177,120,254

50,000,000 51,491,790 54,958,532 (c)

82,974,337 88,108,943 86,581,938

14,933.982 15,371,470 15,011,885

England.

Scotland.

Ireland.

TOTAL.

Interest on War Securities not taxed by deduction at the Source, Deposit and other Interest :

England.
Scotland.
Ireland.

79,246,149

13,933,566

997.695

TOTAL.

62,978,000 86,408,000 70,200,000

3,133,290 2,868,926 2,737,394 (b)
648,000 101,041,609 106,349,339 104,331,217 (6) 94,177,410
2,160,000

(I) Salaries of Government and other
Officials not included under head (II) :-
England.
Scotland.

64,962,000 88,523,000 73,008,000 101,398,180 76,817,079 945,742 991,313 810,910 3,080,877 3,053,314 4,590,474 (b) 1,380,949

91,722,018 93,078,851

841,634

Ireland.

105,424,799 95,766,645 98,510,959 (b) 79,008,938

TOTAL.

174,975,900 226,756,104 309,805,504

18,672,461 23,398,456 32,956,600 424,333,012 458,180,973 490,474,471 7,031,352 9,377,243 13,477,906

200,679,713 259,531,803 356,240,010 490,919,338 529,239,870 569,562,632 |(b) 625,654,248 TOTAL.

(d) From 1920-1 inclusive, the classification of sources of income has been revised.
(e) For 1923-4 all Employments are assessed under Schedule E.

48,608,631 51,051,269 58,077,738
17,977,695 20,007,628 21,010,423 | (b) 8,921,123

(e) 561,266,141 55.466,984

55348

D 2