1 AUGUST 1987, Page 24

Sir: Although Paul Johnson has not invited suggestions for an

alternative to poll tax I venture to make one rather late in the day. The words 'pillow tax' might meet the case.

They have a cosy, domestic ring about them, I think, directed towards each indi- vidual sleeping in a particular house. Rowland Marriott

Cotesbach Hall, Lutterworth, Leicestershire