10 FEBRUARY 1917, Page 15

" IS " OR " ARE " ?

(To THE Burros OF THE " SPECTiree."3 .Srn,—In your footnote to the letter of " J. II. L." you surprise .me no less than he does. May I ask you both this question? Are all this barley and sugar going to be turned into beer? " If so, then "All that glitters are not gold."—I am, Sir, &c., A. B.