6 JANUARY 1917, Page 24

A TAX ON BICYCLES.

[TO THE EDITOR OP TEL SPECTATOR."] Sin, —In your excellent article, " An Appeal to Mr. Boner Law," which offers suggestions for increased taxation, you do not mention a tax on bicycles, which in my opinion could be easily raised by a rider's licence of 2s. 6d. a year on the same lines as motor-drivers' licences, which would bring in a big revenue, and which none of the past Governments have had the courage to impose, but could now easily be done and would tax a class of people which' hitherto have been untouched, and would be met in a patriotic spirit; as it would be imposed to meet the country's need in this great

struggle.—I am, Sir, &c., Cram Gowan. Bluntisham, St. Ives, Hunts.