INLAND REVENUE.
[To THR EDITOR OF THE "SrECTATOR.".1 SIR,—I am sure that in recommending a tax on amusements "Au Englishman Abroad" (Spectator, Jane 27th) has hit the nail on the head. Such a tax, levied fairly on grouse moor, deer forest, or yacht on the one hand, and football gate, music. hall, and picture palace on the other, is capable of taxing every class in proportion to its ability. It need bear hardly on none. Whatever we regard as the income which should be exempt from taxation, as not more than sufficient to purchase the reasonable necessaries of life, as Mill says, we need only spare that income so far as it is devoted to pur- chasing the necessaries of life. When devoted to luxury, it becomes as proper a subject of taxation as the income of a millionaire. Indeed, it looks as if we should be shut up to some such source. We must soon reach, if we have not long ago passed, the limit of possible increase to Income Tax and Death Duties. To pile on a class possessing a small portion
of the total voting-power the bulk of the expense incurred partly for the general good, but partly also for the exclusive benefit of the working class, is obviously a procedure both politically and economically dangerous in its results and essentially mean in its aim. On the other hand, Protective duties are equally objectionable. So what have we left but taxes on amusements and luxuries, and what is the objection to them ? While I have my pen in my hand, may I say how refreshing it is to come on the old Liberal view, as I find it in your article on the Unionists' social policy, that the real interest of the working classes is in the maintenance of
economic freedom P-1 am, Sir, &c., A. A. M.
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