of last three years, which show an average of
164 pounds. It is difficult to say how much of
this will be net profit after making allowance
for estimated rental of professional premises
and other liabilities, but let us give the Inland
Revenue the benefit of the doubt and say 50%.
50% of 164 is 82
(2) Ditto, Occasional literature. (This is a fluctuating
stipend, at the figure of (circa) 35. But one's
inspiration gets exhausted. Allowing for same,