18 DECEMBER 1926, Page 15

THE TAXATION OF BACHELORS

[To the Editor of the SPECTATOR.] SIR,—In connexion with this subject it is necessary to consider the case of the man who through hereditary taint, or acciden- tally acquired disease, does not think it right to marry and perhaps produce defective children.

There is also the case of men, like Isaac Newton, who devote their lives to science, or other pursuits, and think that marriage will hinder work of much greater importance to the race than the mere procreation of children, a thing that can be done by any fool.

After all, we suffer from over-population, and is it not the producer of paupers who really ought to be taxed ?—I am, [Also, should the disappointed bachelor be able to pass on the tax to the lady or ladies whose refusals are responsible for his unhappy position ?—En. Spectator.]