2 OCTOBER 1909, Page 30

NAT U.EtAL GIFTS AND THE INCREMENT-TAX:

[To THE EDITOR OF THE "SPECTATOR."] Srn,—Physical strength, brains, eyesight, hearing, a good digestion, Sm., are all aids to making one's living ; these are gifts which we possess.through no exertion of our own. Why does not Mr. Lloyd George get them valued and tax the unearned increment ? A has greater strength than B, C has more brains than D. E has better eyesight than F, G has better heating than H, I has better digestion than Jr, &c., &c., &c. Why not charge A, C, B; (4-,- and I a super-tax ? These

possessions might be as easily valued by /Kr. Lloyd George as " nngotten " minerals.—I am, Sir, &e., F. S. L.