The Spectator has repeatedly urged the institution of luxury taxes
as a war measure, and no fault can be found, on the score of comprehensive thoroughness, with the Report of the Luxury Duty Select Committee, which was published on Wednesday. Its aim has been, not to tax everything that is not an absolute necessary of life, but only expenditure which "may fairly be called unnecessary or superfluous." Schedule A contains articles taxable at any price, such as jewels, gold watches, furs, perfumes, sporting rents and rights, male liveries, paintings and sculptures except on the first sale of an artist's work, objects of art, curios, pianos other than upright, liqueurs, and so forth. Schedule B1 deals with meals and accommodation in clubs and other places, for which maximum prices are fixed, beyond which the tax will apply—bedrooms 7s., breakfast 3s., dinner 5s., in "other places " ; in clubs the tax begins a little lower. "Liquid refreshments" escap.?, "except when served with breakfast or tea."
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