FARMERS AND INCOME TAX.
[To TUN EDITOR OF Till " SPROTATOR.") SIR,—In your issue of September 25th I noticed a letter written by "S." on " Farmers and Income Tax." To begin with, "S." has not taken the average farmer as a basis fur his argument, as only a few men with a capital of £3,000 ever invest in so risky a business. Of course a few gentlemen may —but it is senseless to write as "S." does on account of these. May I draw" S.'s" attention to the Parliamentary debate on this question? Even members of that assembly (and goodness only knows they are never very partial to, and only look upon us poor farmers as persons' whose only duty it is to pay up and look big) protested against the injustice of the case. What about the poor farmer who is paying £3 an acre for land, who is struggling on with insufficient capital, who will be almost ruined if any fresh burden is placed on his shoulders? Surely these men should be considered—and it does not require many acres at that price to make a man liable to Income Tax. Further, how many farmers keep grooms, gardeners, hunters. take out game licences, besides wasting their time, as "s." suggests, by attending markets without any business ? only those who are very ignorant of this matter would make such a remark, as farmers have to attend markets to sell their produce and also to keep in touch with the prices of such. What professional man with his £3,000 capital has to be up at six o'clock, and often before, in the morning, and whose work is never finished at night, who receives so little profit with so many risks? Again, I wonder in what barren district "S." resides that the land only averages 15s. an acre. I fancy these coveted farmers must pay as much for labour, artificial manures, &o., as they do in rent, if not more. I have yet to learn that farmers on this miserably poor land out the dash
"S." describes.—I am, Sir, &c., T. G. PHELPS. Cresselly Farm, Begelly, Fem.
[Country doctors often have £3,000 invested in practice,
house, motor, &c., and are often up as early as and much later to bed than country farmers. At present farmers are doing very well indeed. No one should grudge them their good time, however, for it is "a piece of fat" after many lean years.—ED. Spectator.]
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