13 APRIL 1929, Page 19


The present position whereby " Easter offerings " (given in most Parishes, according to ancient custom, to the are subject to Income Tax is regarded with conside disfavour by many parishioners who object strongly to such personal gifts of appreciation being mulcted, to the

extent of 4s. in the The injustice of this practice has often been ventilated, but the authorities apparently remain adamant., Would it not be reasonable for the Inland Revenue Authorities to arrange some tax limit—say £10—below which no deductions should be made ? Such an arrangement would no more violate the general principle of Income Tax than do the existing " Personal " and " Children's Allowances."— A. W. R. CHEALES, Rector of Hatherop, Glos.