19 MAY 1906, Page 16

INCOME-TAX REFORM.

[TO THE EDITOR OF THE "SPECTATOR.']

SIR,—Is there not obvious injustice in the present remission of Income-tax, to unmarried men, to married men, and fathers of families equally ? The law does not, in this matter, care for the little ones. The scheme should be : Remission on £100 to unmarried men, on £200 to man and wife, and on £50 more for each legitimate child up to the age of eighteen. There is policy as well as justice in the plan.—I am, Sir, &c.,

DE MINIM'S NON CIIRAT LEX.