Income and property tax. Return showing the annual value of all real property (including railways and canals) rated under schedule (A.) of the Income and Property Tax Act for the year ending 31 March 1862, in all parliamentary cities and boroughs in the United Kingdom, and in all counties or parliamentary divisions of counties, exclusive of cities and boroughs;--and, similar return for the earliest year subsequent to the imposition of the income tax in 1842, for which the return can be given [electronic resource].