11 AUGUST 1894, Page 15

THE ETHICS OF TAX-DODGING.

[TO THE EDITOR OF THE SPECTATOR."]

Sin,—In your interesting article, in the Spectator of August 4th, on "The Ethics of Tax-Dodging," you write :—" He who knowingly introduces tobacco into the country, and does not pay the duty, is doing an illegal and immoral act, and it is no excuse for him to say that he was never expressly asked to pay the duty." There are, nevertheless, many persons who would and do justify to themselves an evasion of this kind, though the justification is made and defended in a half. hearted manner ; but there is another form of evasion, of smuggling—call it what you will—which on legal and moral grounds, stands condemned on exactly the same grounds ; but which is widely practised, and openly defended by large numbers of our countrymen and countrywomen. I refer to the importation of Tanchnitz Editions of copyright books. Who has not seen these volumes imported—smuggled—in open defiance of all restrictions, and has not found whole shelves full of them, neatly bound, in the houses of wealthy, "conscientious," ostensibly law-abiding friends? I have often remonstrated with such law. breakers, and have repre- sented to them that they are deliberately defrauding authors ; but I do not remember ever to have found a penitent. Under what code of Ethics is this practice to be classed P—I am, Sir, So., 60 Albemarle Street, August 6th. JOHN MURRAY.