1 DECEMBER 1944, Page 14

Spenlow and Jorkins

It was suggested to a country house owner who was afforesting a part of his estate that he should apply for a Government subsidy. He refused on discovering that the grant was liable to income-tax. In like manner, but on a much more serious scale, farmers have been angered to the point of rebellion by a belated discovery that the ploughing grant, which sounded fairly generous, is also regarded as income. In one particular case, which came before the Courts, a grant of L600 was whittled down to little more than ,C300. At a time when it is singularly important that farmers should get rid of their almost traditional suspicion of Whitehall such dishonesty, if the word is allowable, or at least deception, by which Spenlow withdraws what Jorkins granted, should not be permitted. Proffered grants ought to have their face value.