Though we are glad that Mr. McKenna took a heroic
line with the Income Tax payer, and generally with what we may call the rich man's taxes, we cannot help feeling somewhat disappointed. that he did not enlarge his field of taxation. For example, we cannot see why that chief of luxuries, though it is, we admit, a poor man's luxury, alcohol, whether in beer or spirits, should not have borne further taxation. If the result of an increase of taxation were to be a diminished consumption, that would be a result which no one need regret, for unquestionably heavy drinking is still impeding the production of munitions of war. In all proba- bility, however, there would have been little or no reduction in consumption, and therefore an increased revenue would have been secured. Unless the reports from the Clyde are utterly misleading, which we cannot believe to be the case, the obstacles to rapid and good work caused by the drinking habits of the workers are a3 bad as ever. In every part of that area a vast number of hours are lost every week which need not be lost, through the excessive use of intoxicants.