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INCOME TAX LAWS.

By the same Author.

8vo. 12s. 6d. cloth,

A

HISTORY AND EXPLANATION

OF

THE STAMP DUTIES:

CONTAINING

Remarks on the Origin of Stamp Duties; a History of the Duties in this Country from their commencement to the present time; Observations on the Past and Present State of the Stamp Laws; an Explanation of the System and Administration of the Tax; Observations on the Stamp Duties in Foreign Countries; and

THE STAMP LAWS

At Present in Force in the United Kingdom.

WITH NOTES, APPENDICES, AND A COPIOUS INDEX.

London: BUTTERWORTHS, 7 Fleet Street.

THE

INCOME TAX LAWS

AT PRESENT IN FORCE IN THE UNITED KINGDOM.

WITH

Practical Potes, Appendices, and a Copious Inder.

BY

STEPHEN DOWELL, M.A.

OF LINCOLN'S INN:

ASSISTANT SOLICITOR OF INLAND REVENUE.

'Whatever has been deliberately approved by Sir Robert Peel
has a strong presumption in its favour.'-M'CULLOCH'S Treatise
on Taxation, 3rd edition, p. 149.

[graphic]

BODL

LONDON:

BUTTERWORTHS, 7 FLEET STREET,

Jaw Publishers to the Queen's Most Excellent Majesty.

EDINBURGH: T. & T. CLARK.

DUBLIN: HODGES, FOSTER, & CO.
1874.

LONDON: PRINTED BY

SPOTTISWOODE AND CO., NEW-STREET SQUARE AND PARLIAMENT STREET

ΤΟ

WILLIAM HENRY MELVILL, ESQ.

SOLICITOR OF INLAND REVENUE.

DEAR MELVILL,

Where men are officially connected, it by no means follows, as a matter of course, that they are

Felices ter et amplius

Quos irrupta tenet copula.

To effect, under such conditions, a happy result, a due sense of official obligation is not sufficient; it is necessary that there should exist a cordial goodwill.

Permit me to inscribe this volume to you in expression of my appreciation, not only of the concord which has uniformly prevailed in our official relations, materially facilitating the transaction of business, but also of the friendship which has continued to exist between us, the two combining to promote the happiness of life.

Yours very sincerely,

SOMERSET HOUSE: Dec. 1873.

THE AUTHOR.

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