A limited company is said to have neither a soul
to be saved nor a body to be kicked. That can be said with, if anything, more truth of a Government department. Take the Ministry of Health. In the past many people paid subscriptions to voluntary hospitals by Covenant under Deed, enabling the hospital to claim back income tax on the gift. Now, with the hospitals taken over by the State, and paid for by previous donors in taxes, many such donors desire naturally to drop their contributions. But the Ministry of Health will have none of that. The Covenant is of seven years' duration, and the Ministry, pointing out that under the Act sums formerly pay- able under such a deed now go to the Hospitals' Endowment Fund, demands its full seven pounds' worth of flesh. .Legally, I imagine it can claim it, but a subscriber to a local hospital was clearly giving his money under quite different conditions. Equity, I should say, requires that if in the changed circumstances he wishes to be released from his bond he certainly should be. Since the Ministry's letter to a donor is cyclostyled it is clear that, as might be expected, donors in large numbers are seeking release—so far in vain.