10 JUNE 1955, Page 37

A Taxpayers' Dictionary published by a French shopkeeper includes the

following definitions—profit : What remains when the tax collectors have taken everything': 'Taxpayer : (see "Accused")'; 'Shopkeeper : A pest which should be exterminated.' For the usual prize of £5 competitors are invited to compose half a dozen sample definitions for ci dictionary designed for schoolteachers, Civil servants, journalists, housewives. lawyers or actors. Limit 150 words.

Entries, addressed 'Spectator Competition No. 278,' 99 Gower Street, London, WC1, must be received by June 21. Results in the Spectator of July 1.