8.—5

18

APPENDIX B. Comparative Statement of Land-tax and Income-tax assuming Unimproved Value of Land is 60 per Cent. of Total Capital in Land, Improvements, Stock, and Plant, and assuming an Earning of 2½ per Cent. on Total Capital employed before Deduction of Land and Income Tax.

Tin- Stock, L.4.1 r. flT , it »i Met Income improved Implements, in ou Ca P ital ExempValue andlm- employed L *™ p (60 per provements „",°K: „i before Taxes u<m - Cent.). (40perCent.). ana bIOCK - deducted. 5 per Cent, on Unimproved Value allowed as Taxable Deduction Income. from Assessable Income. Income-tax. Land-tax on Unimproved Value. Total Tax. Without Land-tax Percentage Net Income j, t j , to Capital . l.Afnrel after Taxes l j,° f ™'. Exemp- Taxable deducted. Taxes tion ' Income, j deducted. x. Income-tax. Excess of Land Excess of and Income Income-tax Tax over only over Income-tax Land and only. Income Tax. £ 2.400 4.500 6,000 7,500 9.000 12.000 18,000 24,000 30,000 42,000 57,000 72,000 90,000 120,000 150,000 180,000 210.000 £ 1,600 3,000 4,000 .-,000 6,000 8,000 12,000 16,000 20,000 2S.OO0 38.000 48,000 60,000 80,000 100.000 120,000 140.000 £ 4.000 7,500 10,000 12,500 15,000 20,000 30,000 40,000 50,000 70,000 95,000 120,000 150,000 200,000 250,000 300,000 350.000 j £ 100 187* 250 312J 375 500 750 1.000 1.250 1,750 2,375 3,(KM) 3,750 5,000 6,250 7,500 8.750 £ 300 300 300 300 300 300 150 U. I I £ 120 225 300 375 450 600 900 1,200 1,500 2,100 2,850 3,600 4,500 6,000 7,500 9,000 10,500 £ £ s. d. £ s. d. : 14 5 4 29 7 7 41 13 4 55 4 3 70 0 0 103 6 8 185 0 0 286 13 4 408 6 8 711 13 4 1,203 6 8 1,820 0 0 2,725 0 0 4,633 6 8 6,541 13 4 7,850 0 0 9,158 6 8 in. £ s. d. 14 5 4 29 7 7 41 13 4 55 4 3 70 0 0 103 6 8 185 0 0 286 13 4 408 6 8 . 711 13 4 : 1,203 6 8 1,820 0 0 2,725 0 0 4,633 6 8 6,541 13 4 7,850 0 0 9,158 6 8 I I . t-i.. 1 £ 2-14 ' 100 211 1871 2-08 j 250 2-05 ! 312* 2-03 375 1-98 : 500 : 1 -88 750 1-78 1,000 1-68 1,250 | 1-48 | 1,750 1-23 2,375 0-98 3,000 0-68 3,750 0-18 5,000 6,250 7,500 8,750 io. i+. £ £ 300 300 300 300 12* 300 75" 300 200 150 '• 600 1,000 1,250 1,750 2,375 3,000 3,750 .. , 5,000 6,250 7,500 .. i 8,750 i 1 £ s. d. £ s. d. 14 5 4 29 7 7 41 13 4 0 15 0 : 54 9 3 4 10 0 65 10 0 12 0 0 91 6 8 42 0 0 143 0 0 90 0 0 196 13 4 128 2 6 280 4 2 223 2 6 | 488 10 10 377 0 7 i 826 6 1 570 0 0 1,250 0 0 853 2 6 1,871 17 6 1,450 0 0 3,183 6 8 2,164 1 2 ! 4,377 12 2 2,831 5 0 5,018 15 0 3,576 11 2 5.581 15 6 £ s. d. Z1U.UUU f'mrPJRATTVF. St4TR\1F. \'T 4S tHOVR 4SSTT\il\'r. 4\ FjARXTVfi OF 5 PER f'p.VT n\* TOTIT PliPTTAT. EATPT.nVKTI RRFORF. DwTlITrTTn V CIV T.SVIl iVll TvrnvfF TaY 2,400 4,500 6,000 7.500 9,000 12,000 18.000 24,000 30,000 42,000 57,000 72,000 90,000 120,000 150,000 180,000 210,000 1,600 4,000 3,000 7,500 4,000 10,000 5,000 12,500 6,000 15,000 8,000 20,000 12,000 30,000 16,000 40,000 20,000 50,000 28,000 70,000 38,000 95,000 48,000 120,000 60,000 150,000 80,000 200,000 100,000 250,000 120,000 300,000 140,000 350,000 200 300 375 300 500 300 625 275 750 150 1,000 1,500 2,000 2,500 3,500 4,750 6,000 7,500 10,000 12,500 15,000 17,500 120 225 300 375 450 600 900 1,200 1,500 2,100 2,850 3,600 4,500 6,000 7,500 9,000 10,500 150 9 0 0 400 24 0 0 600 42 0 0 800 64 0 0 1,000 90 0 0 1,400 154 0 0 1,900 256 10 0 2,400 384 0 0 3,000 570 0 0 4,000 960 0 0 5,000 1,450 0 0 6,000 2,040 0 0 7,000 2,555 0 0 14 5 4 29 7 7 41 13 4 55 4 3 70 0 0 103 6 8 185 0 0 286 13 4 408 6 8 711 13 4 1,203 6 8 i 1,820 0 0 2,725 0 0 4,633 6 8 6,541 13 4 7,850 0 0 9,158 6 8 14 5 4 29 7 7 41 13 4 55 4 3 79 0 0 127 6 8 227 0 0 350 13 4 498 6 8 865 13 4 ! 1,459 16 8 i 2,204 0 0 3,295 0 0 5,593 6 8 7,991 13 4 9,890 0 0 11,713 6 8 4-64 200 300 4-60 375 300 4-58 500 300 4-56 625 275 4 47 750 150 4-36 1,000 j .. 4-24 1,500 j .. 412 2,000 i .. 4-00 2,500 3-76 1 3,500 3-46 4.750 3-16 6,000 2-80 ! 7,500 2-20 10,000 1-80 12,500 1-70 15,000 1-65 17,500 ! .. 14 5 4 75 4 10 0 24 17 7 200 12 0 0 29 13 4 350 21 0 0 34 4 3 600 42 0 0 37 0 0 1,000 90 0 0 37 6 8 1,500 172 10 0 54 10 0 2,000 280 0 0 70 13 4 2,500 412 10 0 85 16 8 3,500 752 10 0 113 3 4 4,750 , 1,318 2 6' 141 14 2 6,000 : 2,040 0 0 164 0 0 7,500 2,831 5 0 463 15 0 , 10,000 4,400 0 0 1,193 6 8 12,500 5,500 0 0 2,491 13 4 15,000 6,600 0 0 , 3,290 0 0 17.500 7.700 0 0 4.013 6 8 l/,OUU /,/UU U U 4,Uld O »