26 DECEMBER 1925, Page 2

We happened ourselves to hear the other day about an

Englishman who is farming in France. When his income tax form reached him he filled it up as carefully and fairly as he would. have .filled up such a paper in England. Shortly afterwards some important local officials visited him. They said that they had come to inquire into his income tax. The Englishman protested that he thought he had made a fair return, but if he could be proved to have under-estimated his income he would be quite ready to acknowledge his mistake. But the reasons for the visit were not what he had supposed. The officials declared that if he offered to pay a comparatively large sum it would not be long before the whole industry was being taxed at the same rate. It was really most important, they argued, that he should be considerate and loyal. * * * *