LETTERS, NOTES, AND ANSWERS THE BtITISR r~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ã nd less the aggregate depreciation allowances, but excluding the non-effective allowance for 1935-6. He will then have received the full amount due in law and in equity. Private Motoring Expenses J. F. M." has in the past been allowed running expenses and wear and tear in respect of his car ; the inspector of taxes suggests that one-tenth of each kind of deduction should be treated as applicable to private use. Should the