13 APRIL 1974, Page 14

(With apologies to Rudyard Kipling)

If you can smile when rising income taxes Swallow the extra cash you hardly earn; If, when you see the price of petrol waxes,

You stain Arab nations good discern:

It you can give up ways 1 dare not mention Of tax avoidance bad for national health; If you have voted for a higher pension For which you'd gladly sacrifice some wealth; iI you can whistle gaily in the dark, Because you can't afford to turn the lights on; It you can contemplate as just a lark The tax to wine and spirits added on; If you can keep your cool in spite of harm To profits from the things that Shirley's done; If you can face such things without a qualm

You'll be a better man than me, my son!

Basil Charles