[To the Editor of THE SPECTATOR.] SIR,—I could scarcely believe my eyes when I saw that Mr. Clough Williains-Ellii was advocating a window-tax. We are fortunately living in a time when the advantages of exposing our bodies to the sun's rays and its health-giving ultra-Violet rays are fully recognized. And Mr. Clough Williams-Ellis deSires the return of a tax which at one time resulted in the closing up of windows and the building of 'louses which had a minimum of windows and a maximum of dark passages. Everyone wants to enjoy the amenities of the countryside nowadays, but more than a half of most persons' time is spent indoors, and during that time they can only see such amenities through their windows. A more abominable tax than a window-tax can scarcely be conceived. Perhaps the only person who sees and appreciates the amenities of rural England aright is the pedestrian, and if Mr. Clough Williams- Ellis is looking about for taxable sources I should advise him to turn his attention to bicycles.—I am, Sir, &c., EDWARD A. MARTIN.
11 High View Close, Norwood, S.E. 19.