15

8.—5

Comparative Statement of Land-tax alone as against Income-tax alone, and Land and Income Tax combined against Income-tax alone, with Net Yields to Capital in each Case, ASSUMING AN EARNING OF 20 PER CENT. ON CAPITAL BEFORE ANT TAXES ARE DEDUCTED. £ £ £ £ s. d. £ £ £ £ £ £ s. d. £ s. d. £ I £ £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 2,400 1,600 4,000 10 14 0 800 120 100 140 440 18 3 9 28 17 9 240 j 560 25 7 9 19-73 19-28 19-36 3 10 0 .. .. 14 13 9 4,500 3,000 7,500 22 0 8 1,500 225 .. 250 1,025 62 7 1 84 7 9 250 1,250 85 8 4 19-71 18-87 18-86 .. 1 0 7 .. 63 7 8 6,000 4,000 10.000 31 5 0 2,000 300 .. 300 1,400 102 13 4 133 18 4 300 1,700 141 13 4 19-69 18-66 18-58 .. 7 15 0 .. 110 8 4 7,500 5,000 12,500 41 8 2 2,500 375 .. 300 1,825 159 13 7 201 1 9 300 2,200 220 0 0 19-67 18-39 18-02 .. 18 18 3 .. 178 11 10 9,000 6,000 15,000 52 10 0 3,000 450 .. 300 2,250 228 15 0 281 5 0 300 2,700 315 0 0 19-65 18-13 17-20 .. 33 15 0 .. 262 10 0 12,000 I 8,000 20,000 77 10 0 4,000 600 .. 300 3,100 403 0 0 480 10 0 300 3,700 555 0 0 19-61 17-60 17-23 .. 74 10 0 .. 477 10 0 18,000 ! 12,000 30,000 138 15 0 6,000 900 .. 300 4,800 896 0 0 1,034 15 0 300 5,700 1,235 0 0 19-54 16-55 15-88 .. 200 5 0 .. 1,096 5 0 24,000, 16,000 40,000 215 0 0 8,000 1,200 .. 300 6,500 1,527 10 0 1,742 10 0 300 7,700 1,963 10 0 19-46 15-64 15-09 .. 221 0 0 .. 1,748 10 0 30,000 j 20,000 50,000 306 5 0 10,000 1,500 .. 300 8,200 2,159 6 8 2,465 11 8 300 9,700 2,796 16 8 19-39 15-07 14-41 .. 331 5 0 .. 2,490 11 8 42,000 28,000 70,000 533 15 0 14,000 2,100 .. 300 11,600 3,402 13 4 3,936 8 4 300 13,700 4,018 13 4 19-24 14-38 14-26 .. 82 5 0 .. 3,484 18 4 57,000 j 38,000 95,000 902 10 0 19,000 2,850 .. 300 15,850 4,649 6 8 5,551 16 8 300 18,700 5,485 6 8 19-05 14-15 14-23 66 10 0 .. .. 4,582 16 8 72,000 ! 48,000 120,000 1,365 0 0 24,000 3,600 .. 300 20,100 5,896 0 0 7,261 0 0 300 23,700 6,952 0 0 18-86 13-95 14-21 309 0 0 .. .. 5,587 0 0 90,000 60,000 150,000 2,043 15 0 30.000 4,500 .. 300 25,200 7,392 0 0 9,435 15 0 300 29,700 8,712 0 0 18-64 13-71 14-19 723 15 0 .. .. 6,668 5 0 120,000 80,000 200,000 3,475 0 0 40,000 6,000 .. 300 33,700 9,885 6 8 13,360 6 8 300 39,700 11,645 6 8 18-26 13-32 14-18 1,715 0 0 .. .. 8,170 6 8 150,000 100,000 250,000 4,906 5 0 50,000 7,500 .. 300 42,200 12,378 13 4 17,284 18 4 300 49,700 14,578 13 4 18 04 13-09 14-17 2,706 5 0 .. .. 9,672 8 4 180,000 ! 120,000 300,000 5,887 10 0 j 60,000 9,000 .. 300 50,700 14,872 0 0 20,759 10 0 300 59,700 17,512 0 0 18-04 13-08 14-16 3,247 10 0 .. .. 11,624 10 0 210,000 140,000 350,000 6,868 15 0 70,000 10,500 .. 300 59,200 17,365 6 8 24,234 1 8 300 69,700 20,445 6 8 18-04 13-08 14 16 3,788 15 0 .. .. 13,576 11 8