With reference to the Budget perpetuation of the present penallies on marriage, combined with bonuses on concubinage, says the "Financial News,' Dr. Marie Garmichael Stopes, p.8c., PH. D., #LS., writes: "Marriage is taxed to the tune of ever £20,000,000 a year. This is a directly " antisocial and immoral proceeding, not srily an iniquitous injustice to individuals who marry, but against the best interests of the State, and an incitement to people to form illicit unions, "The Report the Royal of Commission on Income Tax should be read by all. There you will find that the Commissioners' recommendations work out so that a man and woman each have £150 a year they are to be penal-ied as a result of their marriage by a tax of £6 15s. more than they would have paid if they had remained unmarried. If the man increases his income, and the woman does not, until they have £800 a year, the tax they pay for the Tegal ceremony of marriage is raised to £15 1és.; but if the wife increases her income so that she and the husband contribute equal amounts to the joint income of £800, then the tax of their penalization is not £15 15s. but £47 5s—a direct tax on the) woman's marriage certificate. Whereas, if this man and woman had lived together in lifelong but iMegal union, they would have paid only as individuals and saved £47 6s, per annum.
"This muddle-headed immoral Tegislation is based partly on the idea that a married pair save by hold; but so do mother and daughter, brothers, sisters, and friends. 'None of these are taxed for living in the same house. For example, the Commissioners' recommendations work so that three gisters, each with £135 income, living together, pay no tax at all, but a husband and wife with one abud living next door with an equal income would be taxed to the extent of £21 12s. per annum. Now the married pair provide a child for the benefit of the State; the unmarried person do not. Yet the State penalizes the child producing pair, and then cries out for a higher birth-rate.
"Elementary common sense on the part of our rulers, who cry out for the increase of the birth-rate, and our clergy, who deplore the public failure to realize the sanctity of marriage, should make such an iniquitous tax on marriage and parenthood impossible. As the men Commissioners are so blind as not to see the necessity for stop-
In connexion with the Convention of the World's Women's Christian Temperance Union a memorial service was held recently Westminster Chapel, Buckingham Gate, at which Miss Solomon, President of the South African} Temperance Union, said that if only Britain would take the lead the battle would be half won.
Mrs, Mary Harris Armor—the noted temperance advocate from ithe States—was one of the "lions" at the morning session, The timetable was out of date, but ''Match-, less Mary" had a good innings.' She spoke at 200 words a minute with an unmistakable American accent, and her audience, consisting almost entirely of women, listened intently and appreciatively.
"I have never been in any temperance campaign," she said, "but the liquor men quoted Scripture, but if temperance women knew their Bibles they would be able to confound Satan." She knew that men and women in Great Britain when they were resolved to do a thing would carry it through. "Their jaws are square," she added, "their backs straight, and they will win through because God is on the side of the right."
Some women came to her and said, "I think out work is done!" "Our work is only just begun," she replied; "we have won a few batties in the war which is bein waged throughout the world. have unsheathed my sword never to sheathe it again until every woman_and child is marching under hibition." 5 the banner of world-wide—pro-
Dr. Jowett, who was prevailed upon to go on the platform confessed that he had never read a novel in which the teetotaller was not the skeleton at the feast. without merriment and without joy. That was a colossal mistake, and they had to prove it was 'a mistake. (Applause).
Text read from the printed page and cleaned; old type leaves the occasional error.