A railway guard, who was asked the other day to
include his tips in his income-tax return, resented the request. Sympathetio commentators suggested that the Inland Revenue authorities were going too far. But it was then pointed out that many workmen, deriving a large income from tips, had insisted that allowance should be made for their tips in awarda.for compensa- tion for accidents. The receiver of tips clearly cannot have it both ways. We may add that many workmen still appreciate imperfectly the merits of direct taxation, for which their self- appointed leaders clamoured so long. The numbers of workmen whp have to be prosecuted for evading payment of income-tax are altogether excessive. Yet it should be clear that a State which gives relief in one form or another to more than half the popula- tion, at a cost of several hundred millions a year, cannot be supported entirely by the small class of brainworkers. The idea that the manual worker is privileged to escape taxation must be dispelled. Many a labourer in these days is far better off than the clergyman, the school-teacher or the clerk.
Previous page
