12 APRIL 1913, Page 14

RATES AND LOCAL INCOME TAX.

[To THE EDITOR OF TER 'SPECTATOR."] Sin,—I hope you will recur to this important and interesting subject. The case of the person with two residences, who is not necessarily very rich, seems to require further examina- tion. The method of levy is also an important point. Must the amount of everyone's income be laid before the Parish Council, the District Council, the Beard of Guardians, and the County Council to enable these bodies to make their demands ? We don't, in general, enjoy such publicity.-1 am,

Sir, &c., L.