25 NOVEMBER 1922, Page 11

LETTERS TO THE EDITOR.

A COMMISSION ON TAXATION.

[To the Editor of the SPECTATOR.]

see by a letter from Mr. Howling in your issue of November 18th that the National Chamber of Trade have already suggested a Commission on Taxation, so by all means let them have the credit. So far as I can gather, however, from Mr. Howling's letter their main object seems to be to obtain a more equitable distribution of taxation. My main sugges- tion, which you, Sir, and Sir Bernard Mallet were good enough to support, was that a Commission should be appointed solely to inquire into the economic effect of the various forms of taxation, so that the country might know which of the taxes were most injurious to its permanent welfare, and might, if necessary, readjust existing taxation or possibly find a less injurious system. I trust, therefore, that this is the object

which the National Chamber of Trade have in view, for I feat that it will not serve any useful purpose to discuss the equities of taxation in a country where the money of a helpless minority is taken at will by the electorate for their own purposes. If a Commission should be appointed, it seems to me essential that the chairman should be not only a man whose opinion could not be lightly 'disregarded, but one also who was acquainted with both national and commercial finance, and that his colleagues should be few in number and authorities

on the subject.—I am, Sir, &c., HERBERT C. GIBBS. 22 Bishopsgate, London, E.C. 2.