19 JANUARY 1940, Page 18

Sin,—I should like to associate myself with the views expressed

in the article "The Rest of Our Lives," which appeared in your issue of January 5th.

_ In assuming that its conclusions are based upon the Government's estimate of the duration' of the war, I feel that the writer of this article has given us a fair and reason- able picture of the situation with which we are likely to be faced. The burden of taxation must necessarily continue at a high level for many years, not only to meet the interest on our enormous national debt, but also to satisfy the veil considerable sums required for our ever-growing social services.

That, as a consequence of these heavy calls upon income, there will be further, and probably more marked, progress in levelling up the standard of living of all classes of society must, I think, be taken for granted.

It would be false optimism to shut our eyes to facts such as these, which seem to be forcing themselves upon our notice, but is it in keeping with our traditions to become pessimistic over the realisation of such changes, which, on the basis Of past experience, are likely to follow an orderly process of