see ante fo 227. " post fo 232. Income Tax and Inhabited House Duties. In reply please quote this No. OFFICE OF THE SURVEYOR OF TAXES, STATE INSURANCE BUILDINGS, 14, DALE STREET, LIVERPOOL, 26.10.1915. SIR, letter of 20th inst. WITH reference to your ^ notice of appeal against the Assessment upon your Coy. for the year ending 5th of April, 1916, I have to observe that no allowance can be made for the decoration of the ground, stand & approaches. Part of this expenditure was in the nature of repairs & the balance was of the same character as that incurred by other loyal Liverpool citizens. The cost of the pavilion, less a valuation for the 'Asset' remaining might be allowed, less also the grants from the Lord Mayor &c. In all the circumstances I am prepared to make an allowance to the extent of £50, if you agree. I am, SIR, Your obedient Servant, J. W. WHITWELL, Surveyor of Taxes. To W. C. Cuff Esq. Everton Football Club Ltd. Goodison Park No. 64/3. 357. Wt. 9719/1707. 500. 6/15. Wy. & S. 276. 169