18 DECEMBER 1909, Page 14


[To THE EDITOR OF TER " SPECTATOIL."1 Sin,—In the forty-seven years in which I have been a reader of the Spectator I have never read such a monstrous state- ment in it as that quoted in your last issue from the Los Angeles Times :—" Moreover, land escapes almost entirely the burdens which fall on most other kinds of property." I have no land of my own save forty acres of glebe; but glebe and tithes bear the same burdens as land. I have an income, counting my house, of 2340 from glebe and tithe, on which the rates, Land-tax, and Income-tax, with one or two small oddments, amount to 270, counting Income-tax at Is. I have a private income of the same amount from mortgages, shares, &c., and the charges on this amount to under 220, not one- third of those on land. Then, again, the landlord has, in addition to these, a heavy tithe to pay, so that from a rent.. roll of 21,200 the charges altogether amount to 21,000, leaving me some 2200; and even this is only apparent, for dila.pida- Eons are going on which lap it all up. The Los Angeles Times writes of what it knows nothing. In this part of England there is nothing left on land to tax.—I am, Sir, &c.,

D. G. T.