27 JUNE 1914, Page 32

INLAND REVENUE.

[To MI EDITOR or THZ "spec...roan Srn,—I have long been convinced that a highly lucrative source of revenue lies ready to the hand of any Chancellor of the Exchequer who will utilize it. A Stamp Duty of only one halfpenny on every ticket for admittance by money pay- ment to any place of amusement or recreation—theatre, flower show, church bazaar, concert or lecture hall, football or cricket ground, fie., &c.—would without doubt in these days bring in a sum of money that would astonish the nation by its proportions. I venture to think that if Mr. Lloyd George had calculated on that source of income for the current year, he would not have found it necessary to draw on the Sinking Fund. No source of revenue is free from all objections and from all liability to criticism. Spending from the Sinking Fund is certainly a course to be strongly objected to. But the institution of a halfpenny tax on amusement imposes a serious burden on nobody. It is, moreover, entirely optional; no one need buy the stamped ticket if lie does not value it Even passive resisters to such a tax, if such there should be, would find that their altitude would awaken no counter- resistance to the position they had taken np.—I am, Sir, Soc.,

Are ENGLISHRIA11 ABROAD.

[Why not a halfpenny in the shilling p—En. Spectator.]