JANUARY 17, I. The attention of the Government has been diawn io a recent decision, uf the Court of Comms Pleas as to the proper interpretation to be given to the proviso to section 18(2) of the Income ‘Tax Act, 1921, and in particular to the word ‘‘voluntary’’ appear- ing in that proviso. 2. The Government has been advised that this decision of the Court of Common Pleas reveals a erfest im ihe lieome Tex Act, 1921, and that if taxpayers chose to take advantage of this defect, the revenue of the Island would suffer. 3. It is accordingly the Government’s policy to remove this defect and the Government will there fore be introducing legislation in the near future ‘to seek to achieve this purpose. 4.