25 MARCH 1955, Page 30

SPECTATOR COMPETITION No. 267 Set by Mervyn Horder

Dean Swift suggested a tax on female beauty, to be assessed by the payers them- selves. This he thought certain to be profit- able, and cheerfully paid. Competitors are asked to devise, for the usual prize, a really lucrative new modern tax, and extol its advantages in up to 150 words,

Entries, addressed 'Spectator Competition No. 267,' 99 Gower Street, London, W.C.1, must be received by April 5. Results in the Spectator of April 15.