SAINT VINCENT, WEDNESDAY, 23 JANUARY, 1952.-(N,. 5) 24


all bales not so removed will be charged year 1952 is the 81st March, a4d that
warehouse rent at Government fixed failure to give notice of chargeability is
rates. an offence against the Income Tax Or-
 4. All cotton growers are reminded !dinance, rendering the perso ooiecerned
that the Government Cotton Ginnery liable on conviction to a fine not exceed-
has insured the whole island's crop as ing FOUR HUNDRED AND EIGHTY
was done in 1951. DOLLARS.
 J. L. EUSTACE, 2. EVERY PERSON whose income,
 S,' accruing in, derived from the Colony or
 Elsewhere and whether received in the
 14th January, 1952. Colony or not for the preceding year,
 Exceeded the statutory limit of $480 is
 required to submit a return in the pre-
 INCOME TAX NOTICES. scribed form, notwithseanding that on
 account of approved deductions no tax
 TO GOVERNMENT OFFICERS. may eventually be chargeable, and par-
 ticular attention is directed to the fact
 All Government Officers are hereby that the term income" is deemed to
reminded that the latest date for the include not only money but also allow-
,submission of income tax returns for ances in kind.
assessment in the year 1952 is the 31st 3. Efforts are being made to send
January, and that failure to give notice blank return forms to such persons. It
of chargeability is an offence against the is to be clearly understood, however,
Income Tax Ordinance, rendering the that a person is not exonerated from the
person concerned liable on conviction to statutory liability to make a return even
a fine not exceeding FOUR HUNDRED though that person may not have re-
AND EIGHTY DOLLAIk ceived a blank form, which may be ob-
 2. EVERY PERSON whose income, tainted, on application, at the' Revenue
accruing in, derived from the Colony or Offices at Georgetown, Barrouallie, Be-
elsewhere and whether received in the quia and Union Island, or, in the other
Colony or not for the preceding year, districts from the Police Station situate
exceeded the statutory limit of 14 is therein. These Forms may also e ob-
required to submit a return in the pre- trained fom the Income Tax Office,
scribed form notwithstanding that on Kingstown, where any person requiring
account of approved deductions no tax information in connection therewith is
account of apenived deductions no taxre.
may eventually be chargeable, and par- invited to enquire.
ticular attention is directed to the fact 4. The form, correctly completed,
that the term "income" is deemed to should be accompanied by all necessary
include not only money but also allow- supporting statements. Specimens of
ances in kind. the form of account required -from small
 3. Efforts are being made to send traders and from occupiers or cultivators
blank return forms to such persons of land will be supplied on request.
through their Heads of Department. It 28th December, 1951.


is to be clearly understood, however,
that a person is not exonerated from
the statutory liability to make a return
even though that person may not have
received a blank form, which may be
obtained, on application at the Revenue
Offices at Georgetown, Barrouallie, Be-
quia and Union Island, or, in other
districts, from the Police Station situate
therein. These forms may also be ob-
tained from the Income Tax Office,
Kingstown, where any person requiring
information in connection therewith is
invited to enquire.
 28th December, 1951.


 TO THE GENERAL PUBLIC.

 Every person concerned, not being a
Government Officer, is hereby reminded
that the latest date for the submission of
income tax returns for assessment in the


TO TRADERS, BUSINESSMEN AND
 PROFESSIONAL MEN.

 Attention is directed to the provisions
of Sections 73 and 68 of the Income Tax
Ordinance No. 23 of 1948 which read as
follows:-


"73. Any person engaged
in any trade, business or
profession shall keep in
the English language pro-
per books of account suf-
ficient to record ;ll trans-
actions necessary in order
to ascertain the gains and
profits made or the loss
incurred in each such
trade, business or profes-
sion, and any such person


Traders,
etc., to
keep
accounts
in Eng-
lish.


Jr/WOY

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