11 NOVEMBER 1922, Page 38

[To the Editor of the SracrAroxt.] SIR,—Referring to your excellent

article on " The Meshes of Taxation," may I call attention to two evils which arise from the complications of the present system ? The first is that a larger body of men is required to collect the tax ; the second is that another large body of men, auditors, accountants, &c., is employed by the taxpayer to prevent the first body from collecting more than is due. The labour of both is unpro-