31 JANUARY 1925, Page 17

EXTRACTS FROM LETTERS

TREASURY OFFICIAL LANGUAGE.---" R. S." writes haVe not 'entered fol. your Epigram Compe tition; nor - fallen victim to the Cross-Word craze. On the other hand, it is my mis- fortune, from time to time, to have to unravel such puzzles as the following gem from the " Finance Act, 1920 " (Sec 27 [4]) " Where income-tax has been paid or is pr yable in any Dominion either on the income out of which. income subject to United Kingdom income tax arises or is received, or as a direct charge in respect of that income, the income so subject to United Kingdom income tax shall be deemed to be income arising or received after deduction of Dominion income tax, and an addition mall, in estimating inecmc for the pierposiee of the United Kingdom income tax, be made to that income of the proportionate part of the income tax paid or payable in the Dominion in respect of the income out of which that income arises or is received, together with the full amount of any Dominion income tax directly charged or c hargeek le in the Dominion in respect of that income."

CRIME IN THE UNITED STATES.—Mr. F. W.. Godsal, 12 Normandie Apartments, 1106 Balmoral Road, Victoria, B.C., Canada, writes :--The following facts have been sent me by

the Moody Bible Institute, Chicago :— . .

" 500,000 Men, Women, Boys and Girls pass through the 7,000 Penal Institutions of U.S. and Canada each year. Crime in the United States is increasing at an alarming rate a mcng young people. A judge of the Supreme Court of New York says that most of the criminals in that city are boys and young men. Over 30 per cent. of them are less than twenty-five years of age. . It is probable that this is the approximate ratio for the entire country. 1 he Protective Committee of the Arnerican Bankers' Association reports that the cost of crime to the United States now is at the highest point in history, amounting to as much as the annual budget of the nation. which is over $3,700,000,000. Hold-ups, according to .the report, have nearly doubled. The committee estimates that in the United States. with a population of only 1.1 per cent. of the world total,

t•hero is as much crime as in all the other countries combined."