Tax assessment before electronic payment system: how did it work?

How did the government check individual companies' taxable profits before the introduction of an electronic payment system?

e.g. How did the government check whether a restaurant in 1960 has correctly filed its VAT?

Perhaps a wee bit far fetched; likewise, how did a cotton merchant in the victorian era (a silly example) be assessed in terms of whether the filed tax amount to the empire is correct?

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