14 AUGUST 1926, Page 15

FAMILY ALLOWANCES

[To the Editor of the SPECTATOR.] SIR,—Now that the problem of family allowances is to the front in connexion with the coal dispute, I would strongly urge a solution which can easily be shown to solve this as well as numerous other important problems. "Reduce the cost of living by sweeping away all taxation on the necessities (not beer and tobacco) of living, and concentrate on a system of Income Tax per head.. For this purpose the total income of a family (husband, wife and children to the end of their education) would be assessed 'as so many equal incomes,• each supporting one member of the family."

A few of the problems which the introduction of this Proposal would solve may be pointed out ;—(1) By decreasing the cost of living, the necessary reduction in the• wages of some of the miners need not reduce their standard of living. (2) The problems facing other industries, e.g., iron and 'ship- building, will also be made easier. (8) The unfairness of the present tax on marriage will be removed in a way which can cause no grievance to the bachelor nor opening for the dodger of taxes. (4) Husband and wife will be placed. on terms of absolute equality, and thus the upholders of women's rights will have their objections to the present system of Income Tax removed. (5) This present system takes absolutely no account of the family responsibilities of the poorer-paid men, i.e., all with an income of less than £162 (£185 and £27) per annum, equalling about IS 2s. per week. Yet these are the ones who should be specially considered. Under my scheme, with the table following, the single person with £162 will pay £12 tax per annum. When he marries he will be assessed at two incomes of £67 10s. each and will pay £8 10s. ; and with one or more children will pay nothing. (6) The problem of the professional class family, which is now often exceedingly hard, will be greatly helped. (7) By transferring money from the young unmarried workers to those who are married the scheme will have a similar effect to a universal compulsory life insurance.

The table appended shows the kind of figures which might afford the necessary yield :— The first £50 per head per annum .. Free

The next £50 tf Pt Pt PP ." Half rate The „ £100 Pt PP Full rate The „ £100 Pt PP PO PP .. One and a half rate,

&c., &c,

—I am, Sir, &c., W. BRYAN Baoww. Bletchington Rectory, Oxford.