REMARKABLE BUDGET FALLACIES.
[To TEM EDITOR ON T112 " &ROTATOR:] SIR,—A few words in Mr. Coxon's valuable letter in your last issue can hardly be accepted as regards the tithe-owning clergy. He states that the ancient Land-tax is "only nominal," and "practically obsolete?' Tithe rent charge is liable to this tax (in most cases is. in the pound) because it is considered as being "land." The very same tithe rent charge pays additionally the Income-tax (9d. in the pound) because it is earned "income." When any body of not incon- siderable numbers in the community has to pay is. in the pound, as Land-tax, on the emoluments they receive for the services they render to the community, in addition to the Income-tax justly levied on them as on Judges, soldiers, sailors, &c., who also serve the nation, such a tax can hardly be deemed "only nominal," and most certainly not e practi_
cally obsolete."—I am, Sir, &c., J. GORDON CROWDT. Sherfield Rectory, Basingstoke.
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