5 MAY 1917, Page 11

INCOME TAX.

fTo THE EDITOR OF TUB " SPECTATOR.")

Bia,—While your remarks on future taxation- are to the point, don't you think that some concession on future Income Tax should be made to individuals whose sons, still dependent on them, have cut their careers and gone to the Army? Let me illustrate. 'My friend A had three boys of military age, one at the 'Varsity, one in a Law office, one in a bank. The 'Varsity boy, being in the 0.T.C., got a commission, the other two joined as privates. My friend. B .had two sons, one with him in the 'warehouse, the other- an apprentice motor. engineer. Both joined ,as privates. Or take the ease of -C. -His elder boy- was in the

'Varsity O.T.C., got a commission, and after a year's home train- ing has been out—at first East and latterly in France—for more than a year and a half. The other boys—sons of A and B—are in like case, and all have 'been in the fighting,. Then Cs younger boy, not yet seventeen, sat his medical preliminary examination, and went off at once to work as a hospital orderly. When the war is over these youths must again be dependent on their people, who meantime are spending money in the way of extras sent by post—quite voluntarily, of course; still, the outlay is there. The boys went willingly and at once. They have little or nothing to fall back on in the way of funds—for a "sub.'s" or a private's pay is barely sufficient to maintain them in their respective positions—and certainly an abatement for at least the period of apprenticeship or College coarse should be allowed to their people when and if increased Income Tax is levied. Many a household has not been touched at all by the war—possibly because the children are young, possibly because they are all girls—many a family did nothing till compelled to, and it seems unreasonable and unjust to tax all incomes alike when the circumstances are so different. Perhaps you object to putting a premium on patriotic service, and with wealth of ability and argument will demolish this idea of mine; yet the point raised is a matter of importance, a matter of grave concern to many

who are to be affocted.—I am, Sir, &c., D. M. K.