20 NOVEMBER 1909, Page 31

[To ma EDITOR OF THE "SPECTATOR.")

Snt,—May I point out to the lady who wishes to free gifts to nieces from duty that if she makes the gift in coin there will be no record of the transaction, and unless the recipient reports the gift to the Government officials no duty can be charged P—I am, Sir, &c., AN OPPONENT OF THE SOCIALIST BUDGET. [We deal with these letters in another column.—ED. Spectator.]