The only effective way in which to do this will
be to make people feel that a combination of a high Income Tax and a large family of children will not be allowed to reduce them to ruin. If people believe that owing to diminished taxation their spending income will tend to expand rather than decrease with the growth of their families, a long step will be taken towards the replenishing of the nation's cradles. Hitherto the attempts to encourage larger families by State favour on the fiscal side have been of so faint- hearted a description that they have done no good. To offer any real resistance to the shrinkage of families the State must play a generous and not a grudging part. It must be made perfectly clear to timid parents that the burden of taxation will be lightened for those who have done their duty and nurtured, educated, and maintained the soldiers and the mothers of the future.