The Guardian from London, Greater London, England • 3

THE MANCHESTER GUARDIAN, FRIDAY. DSCEMBER 14. 1917. CORRESPONDENCE. THE GATEWAY TO THE BATTLEFIELD.

5 The A LEVY ON CAPITAL. To the Editor of the Manchester Guardian Sir, In your issue of December 8, in com menting upon a letter of mine which appeared in the Times of the previous day, you say that I referred to "a very stale and Food Crisis exhausted argument against the income tax and death duties." I said not a word either against the income tax or against the death duties. My letter was confined to one point the inexpediency of encouraging the idea of TOQDFrnwiSivl a special tax on capital at a time when it is to the interest of the nation that as much capital as possible should be accumulated and invested in War Loans. I argued that any levy on capital must fall with exceptional severity upon investors in War Loans, be cause they alone would be unable to shuffle off any part of the burden by forms of evasion open to owners of other forms of capital the holders of Government stock are the only people who would be unable to conceal anything. I also argued moro generally that a levy on capital must by its nature penalise the saver and exempt the spender." These are the only arguments I used.

The first in no wav affects the question of an income tax the second is an argument in favour of an income tax, and was so intended by me. As regards death duties, the important point which you apparently overlook is that this tax is paid not by the person who accumulates the property but by the person who inherits it. Consequently a tax levied on capital passing by death does not penalise saving to the same extent as a tax levied upon the capital of living persons. There is Christmas Holidays! If you are going away for Christmas it would be advisable to make sure that any valuable documents, deeds, wills, jewels, plate you may have are secure from loss by burglary, fire or air-raids. The darkened streets and the depletion of the police force increases the risk of loss.

Or if you are removing, it would be well to place your valuables in safe custody and avoid risk. The easy, safe, and economical way is to deposit them at the St. James's Safe Deposit. These premises are acknowleged to be one of the finest safe deposits in the country, are fitted with the latest sales and strong rooms by the Ratner Safe and are practically impregnable. The safes are under the sole control of the depositor, and are easily accessible during business hours.

The facilities afforded to depositors include private rooms, writing room, use of telephone, etc. The cost is small from 21- per annum, fer a small safe suitable for papers and light jewellery. Larger safes in proportion up to 20 per annum for strong rooms suitable for jewellers, etc. You are invited to make a personal inspection of the premise or write for booklet. Horns 9 a.m.

to p.m., except Saturday 9 a.m. to 1 p.m. ST. JAMES'S SAFE DEPOSIT, 77 Oxford Street, Manchester. also the eminently Practical consideration that when property passes by death it has of necessity to be valued, and many private interests are concerned in getting a correct valuation.

The expense to the State is thus reduced and the chances of concealment, diminished. A tax on capital passing bv How to eat less and still be equally well nourished. THE whole nation must eat A at least one-fifth less food. It is not a question of eating less of one thing and more of another, but of eating less altogether. This national saving can be made out of the food that is now wasted through lack of assimilation by the body.

When, for instance, you eat bread or a dish of vegetables, you do not get from it all the potential nourishment, that is, all the nourishment that is in the food. But, if you add Bovril to your diet, you will get the nourishment and the power which you do not now obtain. The body-gbuilding powers of Bovril have been proved by inde death is an excellent tax, provided it is not so high as to defeat- itself by encouraging people surreptitiously to give away their property before they" die. A levy on the capital of living persons is a totally different proposition. It would require an enormous staff of officials to make the necessary assessments and to struggle to prevent the inevitable evasions.

And, after all, it would resolve itself into another form of income tax confined to a limited number of persons, while persons equally able to pay were entirely exempted. This can be seen by applying to an average cotton mill the proposed capital levy of 25 per cent. It would be absolutely impossible for the ownersof an average mill to provide in cash at a given An Australian official photograph from the western front. Bl MISCELLANY. happens that the annular eclipse will not be visible from any land surface in fact, a partial eclipse will only be seen from the sea, excepting a small portion of South America and West Australia.

Records of observation will accordingly be extraordinarily scanty. moment 25 per cent or even 10 per cent of MB ss flSsw tne capital represented by buildings, machi nery, and stocks. Nor could thev borrow from their bankers, for everybody would be tne same position. All that the Govern CHRISTMAS GIFTS. ment could do would be to treat the tax as a debt due from the owners of the mill and charge them interest upon it which comes dock to an income tax.

Meanwhile lawyers SIGNS OF THE TIMES IN SHOPS making large incomes and journalists making As smau incomes would escape tnis tax altogether, provided they had spent their money Extravagance is cne of the slippery sins that are very hard to capture and lay at the right Investment door. A search for it in the Manchester shops as last as tney made it. let tnis mad scheme is launched at a time when one of the where people buy their Christmas offerings does not yield markedly decisive results. The The proposal to limit the height of ladies' boots, and the suggestion of restrictions to come in the matter of clothing, shadow forth something like a revival of the Sumptuary Laws of ancient times and of the Middle Ages. An early example of the enforcement of these laws as a war-time measure was the Oppian Law in Rome.

This was dictated by the financial stringency brought about by the prolonged wars with the Carthaginians in the time of Hannibal. It was aimed largely at the extravagance of women, who were forbidden to possess more than half an ounce of gold, to wear dresses of different colours, or to ride in carriages in the city or within a mile of it, except on occasions of public religious ceremonies. The Sumptuary Laws of Borne were not, however, entirely conceived with a view to limiting the vanities of women. Men of gluttonous and bibulous tendencies considered themselves aggrieved by the laws of Fannius, passed B.C. 161, for the purpose of limiting the expenses of banquets; and the fops and popinjays of the time of Tiberius deplored the ban upon silks for men.

In Greece similar laws, especially by the Spartans, may have been imposed as much in the interests of the physical and mental fitness keen hunter after extravagance probably tries most urgent needs of the State is to encourage saving. Yours, Harold Cox. Grr.y's Inn, December 11. 1 i mr a first that place of ill Tepute the fur depart ment Here one is told that, though modest line argument usea oy lur. uox against a levy on capital that it would discourage sets of hard-wearing 6kunk are often bought as gifts, the sale of fur coats of all kinds has accumulation and that its incidence would dropped considerably in the last few weeks oe unjust as between individuals is an argument which was used against death aa evidence or ine trum oi tnis is lound in the fact that at least one house is offering a duties and income tax.

Mr. Cox is en titled to urge it now for what it is worth reduction in the price of furs bought dmini against a levy on capital, but ho is not December. Jewellery too, is avoided, and WHEN making an investment you consider the relation of price to value, the security of value, the possible return. On every consideration the Overland motorcar proves a magnificent investment. It saves money (both in initial cost and maintenance), it saves time, and affords health-bringing recreation.

No other car of its price-class approaches it in value. And unusual economy of petrol means low cost of maintenance. 5 You will find the Overland motor-car to be a sound investment. Our dealer in your town will be glad to give you more reasons why. We are booking orders now to insure early delivery after the war.

isi-153 Great Portland SlreeLLondonW entitled to demand from the Government its place inexpensive brooches and chains and Parliament a pledge that never under any circumstances or at any time will such beautiful Oriental or scented wood beads are to be among the most popular presents. a tax be imposed. JEd. Guabd. It is found that though people are willing to pay high prices foT Christmas gifts they are of the citizen and soldier as for economic reasons.

determined only to, buy articles that have pendent scientific investigation to be from 10 to 20 times the amount taken. Eat less but take Bovril. There is a striking confirmation of this in the following report "The addition of a small teaspoonful of Bovril to the diet as a peptogenic before meals leads to more thorough digestion and assimilation and thus saves food, "The diet may then be cut down from i to and the body still be. adequately THE BRITISH IN JERUSALEM. 40 the Editor of the Mancketter Guardian.

utilitarian value. Sometimes these are also extremely prosaic. Woven underwear, for instance, is frequently chosen, and so are In the Middle Ages Sumptuary Laws were imposed alike in Middle Europe and in the western countries. Charles the Fifth of France, surnamed the Wise, had the courage to forbid Sir, It was the policy of the late Tsardom of stockings. Sets of silk lingerie, because less Russia to Kussianise the sacred places in the East Palestine, Athos, Sinai, and through the wearing of the extravagant long-pointed practical, are left on the shelf.

Blouses are very generally bought, and though many of shoes of his day, against which Pope and: car ttbpboira: Miyfclr 6700. them extend its political conquests. The result was poor, and Russian Orthodoxy still represents in the Orient an intruder of significant dinal had fulminated in vain. About the same them cannot be selected for their durable and practical attributes they form a useful com time the Parliament of EdwaTd the Third, in England, passed laws to restrain extravagance promise between the utterly matter-of-fact and the unduly fanciful. An innovation this Christmas is the custom of giving blou6e-lengths ani to regulate the dress of the several classes of people.

In 1463 the Parliament of Edward the Fourth passed an Act which had in view a of crepe de Chine or a similar material. These, which are vaguely suggestive of the yards of minority. When, therefore, the Dean of Manchester speaks in your issue of to-day of the Holy Places in Jerusalem as belonging partly to the Holy Orthodox Church in the East, "especially, to the Church of Russia," I am afraid he is wrong. Russia's coming in Palestine cannot be placed earlier than 1837, when the Russian Imperial Palestine Society was founded for the encouragement of Russian pil similar object. The preamble to this measure red flannel and unbleached calico distributed states: "The commons of the realms as well men as women, wear excessive and inordinate Medical Times.

apparel, to the great displeasure of God, the en riching of strange realms, and the destruction by ladies bountiful to deserving villagers, make highly desirable war-time presents. A pitfall to the extravagantly inclined is provided by a new variety of Dorothy bags that has recently crcpt into shop windows. They are usually made of silk, trimmed with beads, and lined grims. Her representative there is simply an of this realm." In his history of the time of archimandrite, not even a bishop. The Eastern Elizabeth, Camden inveighs against the national Patriarch of Jerusalem and all his dignitaries From the review Peptogenics in Relation to Food by Dr.

J. Campbell, while Food Expert to the Metropolitan Campaign for Food Economy. extravagance in dress. He says: "When the Queen observed that for the maintenance of who take caTe of the Holy Sepulchre are Greeks, with flowered brocade, and are very dainty, this excess a great quantity of money was carried very fragile, and quite absurdly expensive. In Serious Mood.

The Greek succession of patriarchs and probably of bishops also in many dioceses (writes Dr. Dowling) was continued in almost yearly out of the land to buy silks and other Boeril Taktn. Corre'ponding BoJy-'BuUdint Power. uninterrupted succession throughout. outlandish wares, to the impoverishing of the commonwealth she commanded by pro Other popular and moderately expensive presents with a good solid purpose behind clamation that every rran should within four xne patriarchs, as indeed all tne bishops, are invariably Greeks, mostly from the dSgean Islands.

The Turkish firmans speak of all powers as granted to the Patriarch and his monks, who are of the Imperial race, or Cocoa them are leather despatch-cases, fountain pens, umbrellas, and the ever-useful gloves with ever- teen days conform his apparel to a fashion pre soaring prices. Cases of scent-bottles do not scribed, lest they should provoke the severity of the laws, and she began herself in her own oi me urees: nation. seem to be much in demand, even when the While stating this, however, I am not less labels attached to them appeal to the spirit of enthusiastic than the Dean concerning the the times by suggesting that when the perfume Ccurt." Among the articles placed under restriction by Queen Bess's proclamation (1580) were ruffs and the long cloaks reaching down to the ankles. British conquest of Jerusalem. England is the is finished the caskets might serve as work only country that knows the great art of govern baskets.

Handkerchiefs, especially with fancy ing and creating order out of crushing- rivalries. designs, are further to the front than usual. Her coming and staying in Palestine will be a To CURE is the Voice of the Past. To PREVENT is the Divine Whisper of the INDOOR WORKERS: When braiowork. nerve strain, and lack of exercise make you feel languid tired blue a little The tercentenary of the Society of Apothecaries, which has just been commemorated, great relief to all the nationalities living there, recalls the fact that apothecaries were not who have been equally oppressed by the un Many people are choosing bowls and vases in lustre or flowered ware of English manufacture, but even in this department, where money can slip away so easily and pleasantly, there is little evidence of any overstepping of the speakable Turk.

Yours, regarded as being actually members of the medical profession until about the thirteenth Const. Gallinicos. Greek Church, Higher Broughton, Manchester, December 13. THE ONLY bounds of decent economy. century.

Originally the term "apothecary" was applied to any person who kept a warehouse or magazine," but later it was more specifically employed to denote those who pre CENSORSHIP OF LEAFLETS. MADS AT BOUMtVOlft Entebtainments ik Military Hospitals. in a glass of cold water will clear "your head and tone your nerves. A JTJDICTOCS RULE." 1st. Bestxaln your appetite and tpt always up from the taMewtth a desire to Hi more.

2nd, DO SOT TOUCH ANYTHING THAT DOES NOT AGREE WITH YOUB STOMACH, BE IT MOST AGREEABLE TO THE PALATE." These, rules have been adopted in principle by all dtotlste of eralaen, sad vt recommend their use. P. A I IT! AN Examine carefully the bottle and capsule, and remember that 'FRUIT SALT' UAU11UI1 prepared ONLY by J. C. ENO, LIMITED.

Do not be Imposed upon by imitations. FRUIT SALT WORKS. POMEROV STREET, LONCON. S.E. SOLD THROUGHOUT THE pared preserves or confectionery for the Court and the nobility.

Italy claims to have been the The Committee for Music in War-time, who provided the hundredth Tuesday Midday Con first country to give legal status to the apothe SOCIETY OF FRIENDS' RESOLUTION. cert yesterday, have for some time been respon cary as a preparer of medicines, by virtue of a sible, through their honorary secretary, Mr. ANSWERS TO CORRESPONDENTS. Sydney H. Nicholson, for the entertainments in decree issued by Frederick II.

of Naples in the thirteenth century. The earliest mention of an English apothecary appears a century later, The executive body of the Society of Friends has passed a resolution placing on record its all the military hospitals and' many of the Red W. E. F. (Chapel-en-le-Fbith).

September 8. conviction that the portion of the recent regu TRY IT IN YOUR BATH Cross hospitals in the Manchester district. tfosco (Silloth). A copy mav be ordered lation requiring the submission to the Censor when Edward III. bestowed! a pension of sixpence a day on Cqursus de Gangeland, a London practitioner.

The incorporation of thej These now average a hundred a week, and, except for contributions from some of the Red tnrougn any bookseller. It costs about Id. TO H.M. THE KINO. of all leaflets dealing with the war and the making of peace is a grave danger to the BY APPOINTMENT Mat, 1916 (Sale).

If he is a single man he is Cross hospitals, have to be paid for out of the iiaDie. national welfare. The duty of every good profits on the Tuesday Midday Concerts, sup Lizard (Makcbebxeb). We are unaware of any plemented by a meagre subscription list. The xaas Gin for toe iteaf.

BRINGS THEM IN TOUGH WITH LIFB If your Aurist has pronounced jour cs4 incurable," why waste more money on so called cures Who can do fox you what thi medical profession find impossible When you cannot have natural bearing, ther have the next best thing the BOYAT ACOTJ STIOOST which makes it possible for you to hear general conversation at home, when visftinfr. in church, theatres, meetings, etc. The BOYAC ACOUSTICON is the instrument used by H.M. Queen Alexandra, who presented the inventor with a gold medal; and is also Used by 3r. Hughes, the Premier of Australia, which proves conclusively that the ROYAL ACOUSTICON is the best of its kind obtainable.

Gentlemen wear the BOYAL ACOUSTICON in the. waistcoat pocket and ladies either underneath the blonse or it is fitted -into VnK.o citizen to express his thoughts on the affairs or his country is hereby endangered, and, further, we believe that Christianity require the toiera- oucn ueience or tne Aeaim except as regards workmen who hold certificates issued by munitions recruiting officers, and Committee appeal for more, and more generous, contributions from tho wealthier people who uittu opinions not our own lest we snouia apothecaries of London with the grocers, by the charter of James I. in 1606, does not appear to have worked satisfactorily, for by a new charter, granted only nine years later, the King dissolved this association, the apothecaries henceforth being masters in their own house. The term apothecary is not much used nowadays in common speech in this country, though it is frequently applied in America to the owners of drug stores. unwittingly hinder the workings of the Snirit attend those concerts, which, at an admission charge of cannot yield a sufficiently big nrofit.

These should be sent to Mr. Svdnev ff perauus juiuv-eu in agriculture. xou naa better refer the -matter to the officer men-mentioned in the paragraph. Nicholson, 6, Wilton Polygon, CrumpsalL M. T.

(Stbanqeways). Apply to the militarv of Goa. Beyond this there i3 a deeper issue involved. It is for Christians a paramount duty tci be free to obey, and to act and speak in accord with the law of God, a law higher than that of any State, and no Government official authorities. Non-febbous Mike Bill.

Mr. Norman P. INVALUABLE FOR TOILET AND DOMESTIC PURPOSES Price Is. per Bottle. Of all Grocers, Chemists, Etc.

The publlo aire cautioned a Jnt the mauiy Injurious Imitations of "Scrubb's Ammonia" that sum bating off rod. and attention is drawn to the ale nature ofSembb Sk Co. on each bottle, without which none Is genuine, SCRUBS LTD- GUILDFORD STREET, LONDON, D. K. (Nottingham).

We are unable to Wilson writes in the course of a letter from advise in the matter. can release men from tins duty. E-ltnhurst, Kendal: The propositions outlined Txsozr (Crumpsall). The man is not liable if If Amundsen or Scott had been at the South in this bill are fraught with extreme danger, and is therefore, in either case, almosHnvisible. we reause tne rarity oi tne occasions on which a body of citizens And their tense of dirty to bo in conflict with the law, and it is Pole to-day, writes a correspondent, he might he attained the age of 41 before being served with the statutory notice under the Review of Exceptions Act.

and are viewed with the utmost alarm by owners of the non-ferrous mines. As a director of two with a sense of the gravity of the decision recent jester receivea: SH? 1 PTOfcjjea Bo Acoomotm mm joo JMjtt ni and I fta3 a mat bono. I bm tear detf fcr lff put 16 -m bat with id of the AeoStiSn I hu qglto pi. Inly nd i (re Utalp In mybwlMa: Wondebing (Cbcmpsaix) If accepted on re- that the bociety of Friends must on this occasion act contrarv to the regulation and firwio small mines I am in a position to say that the effect of the bill would be to pnt the whole of tne have made use of the annular eclipse of the sun, which passes directly over the Pole, for the double purpose of confirming his own statements, respecting the geological features of the district and also of elucidating a little astro cxaiuuuuiun you wui oe a cue to appeal to tne local tribunal on both grounds. to 'issue literature on war and peace without submitting it to the Censor.

It is convinced that in thus standing1 for spiritual liberty it is non-ferrous mines, such as lead, sine, copper tungsten, and the like, at the absolute mercy A Women's Cats? Miss Hilda Coradine nomical problem arising out of the eclipse. It of a very close ring- of smelters. The posi writes from 3, Westgate, Hale, pleading the need may be remembered that both these famous explorers believed that' the South Pole was The Liverpool National Service Part-time tion of lead and spelter mines is now most critical; almost every mine in the country is running at a loss, and on the verge of closing down unless more earn table arrangement. of a cafe for women only, open between the hours of 7 and 10 p.m. What women who are DEMONSTRATIONS Are sow being Mt 14, ST.

ANN'S SQUARE, OFFOsrns b6tai sxcbanok (Next Door to Filter's BeAsnraiit) Daily JO to 6. Saturdays io to i. 48S1 CWj. Committee, which covers the area from South- throat. i7 'or situated upon an elevated plateau some, ten doing men's work or war-work require, she thousand feet above sea -level.

An American astronomer -has calculated that the apex of the port to Speke and the whole of the Wirral, did not begin its work until April; but since that month volunteers have done 48,440 hours JtSLfJS of "(ores. writes, is not an hotel or crowded cafe at night, where most of them do hot care-to go alone, but made by the Government. The close regulation of the prices of zinc, lead, and tungsten contrast most unfavourably with the entirely free market which is allowed for Whan moon's shadow in to-day's eclipse will fall short work, chiefly on farms. In addition, school- some quiet place where, they could have coffee of the assumed sea level of the South Pole by Christian Weber. 62.

a nsmi i boys have done valuable work, and a large the Mineral Control Department of the Ministry of Munitions was formed -the representatives were entirely chosen from the smelting in. trorKa, Ba-fctT tht Odol iilMI formerly' a pork butcher Bailway "Street Brierneld. near Kelson, was AemnA 9,100 feet, causing, of course, an annular eclipse, but ff the assertion of the explorers referred to or a full meal in peace. Failing that, they ere obliged to spend dreary intervals in station wahV ins-iooms or 'pay an undesired visit to the amount of labour has been placed which could not be included in the Committee's scheme. BSB dustry, and even at the present time, there is is correcs, it is obvious that the tip of the Kinema.

women of all classes in these davs not a single representative of the mineow nem I nWiwri in -n conical shadow of the moon ought to tee cut by hw slaughter-house yesterday Vtife was He retired from business' owine to the publics feeling which- was irTsrufesteo against him after the sinking of the Lusitania. His three sons are in the "British army. on that Committee, which has most autocratia I tK mVht. onH An-o snri it nrw tkn tne interposing snow-covered plateau. It so "BKBJf ALIKE." SriUio'f Best Brawn Bread.

CAdttJ powers and uses them to the ullest extent. I comfort and wertbeing should be Provided tor..