22 MARCH 1913, Page 17

A UNIVERSAL INCOME-TAX.

[To TRR EDITOR OP TR* "SPECTATOR."]

SI9,—I have read your article on " Rates " with great interest, and I should like to suggest that we take another leaf out of Germany's book and make an income-tax universal, likewise adding a residence tax on all foreigners within our borders, foreign governesses and tutors, waiters, cooks, &c., not to be exempt from either levy. When my daughter was au pair in Dresden she was made to pay both residence and income tax the latter was calculated on what she earned in board, lodging. and washing, though she informed the tax-gatherer she had no income. If Germany can levy these rates on the stranger within her gates, why cannot we? As it is, those who cut out our own countrymen, and obtain police protection and any amount of hospitality (all too often badly requited) for nothing now, would be obliged to contribute a share.—I am, Sir, &c.,

17 Loudoun Road, St. John's Wood. J. E. PAN TON._