24 APRIL 1909, Page 32

EASTER OFFERINGS AND INCOME-TAX. [To mos maven or TUN *SPECTATOR:]

Sat,—I have not seen the last "Crockford," whose remarks on Income-tax on Easter offerings you comment on in your issue of April 10th, but my experience does not encourage any one to rely on the measure you suggest, of making it clear that the offerings are for a special purpose. I appealed against the assessment, and a number of letters were produced, all expressly stating that the contribution enclosed was "for Mr. Laurence's holiday," but this had no effect on the Com-