5 FEBRUARY 1977, Page 15

v3 eech Avenue, Chichester St –chl % 41 Sir: Mr history Mr Malcolm

Rifkind in his letter (22 tiarY) follows the apparently accepted of anti-nationalists, that is to say, he 'hyoids any points or arguments made by ciationalists and then flies off at a tangent to „raw the reader's attention to something fulat does not matter one scrap. Mr Rif kind, ‘,,,()r example, seems to think that the Scots r c'uld bow the knee and do what the king ecluires, as though they were good subjects of King William the Conqueror or his successors. Meantime I would like to hear from him what objections he has to the points I raised in my earlier letter; in fact here is another one that he may find easier to answer, Why should the multiple shops trading in England and Scotland have their tax assessments made at their head office in England and the profits treated as English income?

D. H. McNeill 16 Culduthel Road, Inverness