LAND, CAPITAL, AND COTTAGES.
[To THE EDITOR 01 THE "SFECTATOR.1
SIR,—We were formerly taught to "do good by stealth amt blush to find it fame," but to-day it is the fashion to do good by Act of Parliament and blush if we find out our vicarious. benevolence is not trumpeted abroad throughout the land.
Your reminder that "not only are State systems invariably expensive, but they are almost invariably unjust," is very- timely in these days when both parties are striving to buy votes out of the taxpayers' pockets. In reference to the par- ticular point to which your criticism is addressed, I Btu venture to think that the surest and soundest way of promot- ing the provision of cottages would be to exempt them from death duties—thus putting them on the same footing as.
municipal cottages and other municipal buildings—and to. assess them on a rational basis for rating and property tax. Unfortunately a modest proposal like this appeals neither to the multitude nor to those who follow it with a view to,
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