15 JANUARY 1927, Page 17

THE TAXATION OF BACHELORS

.[To the Editor of the SPECTATOR.] Sut,—Surely it would be impossible to remedy this grievance against bachelors by means of penalizing and meddlesome legislation. The majority of very young men consider themselves potential husbands ; but lack of resources debars them from getting married, and unless they are eligible, they are seldom taken seriously. Fifteen or twenty years later they may be materially in a position to marry ; but their experience and knowledge of life have also increased, whilst their desire for matrimony has probably waned, since they realize more fully the pros and cons.

The single man approaching middle age, who gives the question thought, would almost certainly argue that if it were possible to coerce him into marriage through penalizing taxation, the result would in all probability be .great un- happiness for two perSons. No, the advocates of coercive taxation must think of something else.—I am, Sir, &c., C. H. Y.