22 MARCH 1946, Page 15

Sra,—Your correspondent Mr. Arthur Morley appears to be under the

impression that "pay-as-you-earn" deals with employees only. Perhaps, therefore, it will help if I point out that " pay-as-you-earn" includes "every person having or exercising an office or employment of profit." These words, it will be noted, are much wider in their sweep than would be covered by " employees."—Yours faithfully, A. G. McBaisr. 55 West Regent Street, Glasgow, C. 2.