In a letter to Mr. H. S. Foster Mr. Balfour
has expressed his views on food-taxes. "I think," he says, "there are three
replies to the Radical statements about food-taxes Food is already taxed; (2) the proportionate contribution of the working classes is not to be increased by Fiscal Reform ; (3) the employment of the working classes will be increased by Fiscal Reform." The heart of the matter is of course, in the second of these statements. We earnestly wish that Mr. Balfour could see his way definitely to declare against taxes on food; for although we have no doubt that he believes that Tariff Reform in the shape in which it is proposed will not increase the total cost of living, many people who are anxious to join the Conservative as against the anti-Conservative forces of the country in this crisis are hindered by the lack of proof that the manipula.ion of food-taxes will have the result Mr. Balfour supposes. A definite declaration, not against increasing "the proportionate contribution of the working classes," but against food-taxes as such, would be infinitely more intelligible and satisfactory.