16 OCTOBER 1915, Page 14

THE INCOME TAX.

[To THE EDITOR OP THE " SPEOTATOR."] Sin,—It is often said that the Income Tax is the most equit- able and just method of raising money ; but in many cases it is not so. Take the cases of two men with equal incomes. One has five or six children ; those must be clothed and fed and their schooling paid for. Tho other couple are childless ; they can afford a holiday on the Continent every summer, and a month in the Riviera during the winter. These things are denied to the man with a faintly. Now which of these two is doing more for his country P Surely the former, whose sons may be the future officers of our Army and Navy, or useful citizens. I think that the childless couple should pay a higher Income Tax than the man with a family, who may be paying 2500 or more each year for education alone. Then there are bachelors, men who can afford to marry but will not. These should pay a higher tax. Counting over my neighbours, I found that nineteen per cent. were either childless or bachelors. If this proportion is about the same all over the kingdom, several millions might be drawn into the Treasury if their taxes were increased by only ten per cent —As I do not wish to cause annoyance to my childless and bachelor friends, I [We heartily concur. We would allow any man with a family to deduct, not the paltry sum now allowed, but a sum of £70 for every child living at home under twenty-one. All bachelors should pay Super Tax whatever their incomes.— ED. Spectator.]