A TAX ON GOOD CITIZENSHIP !sx Even if the sky is clear when the people are enjoying Bank Holiday in the open the political clouds will not be absent , for as the Finance Bill stands , playing fields , except those owned by municipal bodies , are to be taxed .sx It is true that the Solicitor-General , during the debate on the second reading , said the Government were ready to make concessions if an acceptable formula could be found .sx This , however , is putting responsibility on the wrong shoulders .sx The proposal to tax playing fields is a bad blunder , and the way to remedy it is to drop it .sx Playing fields of all kinds , from sports grounds to golf links , are a source of health and pleasure to the community .sx Those who use them are better for doing so in mind and body ; those who do not are gainers by the fresh air and amenities derived from open spaces .sx Another serious blemish in the Bill is the taxation of allotments privately owned , these numbering 506,776 as against 463,291 held from local authorities .sx Anything which discourages work on the land is , in our present circumstances , suicidal .sx On all hands it is realised that everything possible should be done to attract people to the soil ; to cultivate the physique , the knowledge , the natural bent required for profitable husbandry .sx That is the policy of the Ministry of Agriculture .sx The contribution of the Chancellor of the Exchequer is a new tax !sx What applies to allotments applies with even greater force to market gardens .sx Here we have a new and rapidly expanding industry on which high hopes are justifiably built .sx To tax those already engaged in it because their holdings have a building value , or to frighten away those who contemplate entering it , is the way to increase unemployment .sx We have already pointed out that in justice and logic there is no reason why the State should not derive some advantage from land to which its expenditure has given an enhanced value .sx Land situated near the great arterial roads is a case in point .sx Yesterday it had a purely agricultural value .sx To-day the owner in some cases is in possession of a little gold mine .sx By all means let him be taxed on his unearned increment :sx But if that is just , how utterly unjust is it to pounce upon the man who poured his savings into desolate moor-lands , and to demand from him a tax not upon profits , but upon the improvements derived from his own brains , energy and fortune !sx Indeed , one of the most vicious features of the Bill is the provision it makes for taxing good citizenship , able citizenship , fruitful citizenship , by taxing improvements .sx Big principles are at stake in the Finance Bill .sx It is for the House of Commons , without regard to party , to assert them .sx " PIGGY WIGGY " DEAD .sx One of the best-known characters in Central London , Steve Higgins , who was universally known as " Piggy Wiggy , " after his shop in Leather-lane , passed away a few days ago , and was buried at Abney Park Cemetery in the presence of a host of friends .sx A most oharitable man , old Steve helped many soores of people during the war , and for many years celebrated Good Friday by giving away thousands of hot cross buns to children in the Leather-lane district .sx RIGHTS AND WRONGS OF LAND TAXES .sx Until the Finance Bill is published it is impossible to assess definitely the merits and demerits of the Government's proposals for the taxation of land values .sx But from the statements made in the House of Commons , the Chancellor's can be discerned in broad outline .sx Purely agricultural land is to be exempt from the proposed tax .sx But allotments privately owned are to be taxed on the difference between agricultural and building value .sx Market gardens and small holdings , playing fields , college and school sites are to be treated similarly .sx Mr. Snowden's speech was mainly devoted to showing the way in which land has multiplied in value in the great cities and in the vicinity of the arterial roads built in all directions at the cost of the State .sx Thus the weight of his arguments was concentrated upon two generally accepted principles .sx One of these is that where State expenditure creates a special value the State is entitled to benefit .sx The other , that where property changes hands , the State may fairly levy a tax upon unearned increment .sx The Chancellor's proposals , however , go much further , and the preliminary debate gave some hint of the thorny issues raised .sx The Derating Act was passed to give the manufacturer some little help towards regaining his competitive power and thus checking unemployment .sx Through the land tax the State looks like taking away with one hand what it has given with the other .sx Sir Austen Chamberlain declared that the tax would " penalise " the owner of certain classes of allotments .sx He might have made the same remark with less qualification in regard to market-gardening , one of our new and flourishing industries .sx Asked if moorlands were to be taxed , Mr. Snowden was silent .sx These lands have no agricultural value .sx But in many cases fine air and natural beauty have attracted to such areas private enterprise , which has raised houses , made roads , and laid down drainage .sx The State did nothing to help .sx But now Mr. Snowden proposes to tax the individual whose imagination , initiative , courage , and capital had breathed life into desolation .sx Recently Mr. Snowden said that industry was taxed to breaking point .sx The land tax , however , if it is ever levied , must come out of industry in some shape or form .sx The soil does not grow banknotes .sx Thought and sweat and capital have to be applied before the money is available for the tax collector .sx In the case of the arterial roads , the State supplied the capital , and the State , as has been said , is entitled to benefit .sx It may also claim its slice of unearned increment if the Chancellor can succeed in devising effective machinery where Mr. Lloyd George failed dismally .sx Furthermore , any step which helped to cheapen and simplify the transfer of land would be in the public interest .sx In so far as Mr. Snowden's proposals are known , they get far away from these principles ; and are calculated to damp enterprise and to increase unemployment .sx He may , on second thoughts , decide to mend his hand .sx For light on that point we must await the text of the Bill .sx THOUSAND FOR CHARITY .sx GENEROUS REQUESTS UNDER TWO WILLS .sx Big gifts are made to charity under two wills made public yesterday .sx The estates are those of Mr. James Dunne , farmer of Kilbride House , Kilbride , Portarlington , Leix , Irish Free State , who left personal estate in England and the Irish Free State valued at 91,521 , and Mr. James Cranstoun , K.C. , The Cloisters , Temple , E.C. , who left estate of the gross value of 46,648 with net personalty 46,118 .sx Practically the whole of Mr. Dunne's estate goes to benefit charities of different kinds .sx Mr. Cranstoun gives nearly 40,000 for such purposes .sx He also gives Garden Cottage , Drayton St. Leonard , Oxford , with the grounds on both sides of the River Thame , and 700 for the maintenance thereof , to the Royal Society of Arts .sx " WE MUST BLOW OUR OWN TRUMPETS .sx " Fresh from his long tour in South America in the service of his country , the Prince of Wales's address on the lessons of his experience there may well prove something of a turning-point in British industry .sx Our present position in South America , though important , is not what it used to be .sx For this the war is very largely responsible .sx While we were busy making shells , America was free to push her manufacture , and she did so with so much thoroughness and success that our prestige and pockets have suffered severely .sx The Prince stated , clearly and convincingly , the way in the position can be retrieved .sx The personal tough is essential .sx Heads of firms or others to whom large responsibility has been delegated must cross the Atlantic and study on the spot the character of their potential customers and their requirements .sx A knowledge of their language is an invaluable - almost an indispensable - key to understanding .sx Out-throat competition between British manufacturers must cease .sx The great object in view should be , first of all , to get for their own country whatever business is going , and then to apportion it as fairly as possible among themselves .sx These are words of wisdom which apply to practically every quarter of the world ; and it may equally be said that the Prince's advice in reference to the quality of pur goods has a world-wide application .sx British manufacturers have always been famous for quality .sx That is a reputation that must be maintained .sx But at the same time we must take into account the change that has come over popular taste in recent years , and the still more important change that has diminished spending power .sx Consequently we must turn out wares that not only satisfy the incessant demand for novelty , but which also suit the pockets of our customers .sx As our competitors , and especially the Americans , are masters of the art of blowing their own trumpets , we cannot afford to neglect so profitable and instrument .sx Difficulties were squarely faced by the Prince .sx Defects were frankly criticised .sx But constructive ideas were also boldly advanced .sx The note on which he closed should be an example as well as an inspiration .sx In the battle , which lies before our industry , he declared himself ready at all times to pull his weight !sx A sound working rule for all of us in these difficult times .sx THE CHANCELLOR ON NEED FOR ECONOMY .sx Warm congratulations will be extended to Mr. Snowden for the courage with which , overcoming physical difficulties , he presented his third Budget to the House of Commons .sx The Chancellor drew a parallel between the present period of universal trade depression and the stress of war , and justified his proposals as emergency measures .sx Though the past financial year closed with a deficit , the forecast published in the " News of the World " suggesting that it would be smaller than was generally anticipated proved in the long run to be correct .sx Though the worst is now believed to be over , the economic blizzard still blows , and , even when it has exhausted itself , the time will be required for the restoration of industry to its full activity .sx The immediate prospects for the Treasury are , therefore , not bright ; and to provide for raising the enormous sum of over 800,000,000 during the current year was a formidable task .sx On the basis of existing taxation the Chancellor had to face a deficit of 37,000,000 .sx By dipping into the Dollar Fund he at once reduced it by 20,000,000 .sx A couple of pence added to the petrol tax gave him a further 7,000,000 .sx To wipe out the balance of 10,000,000 the income tax payer was , so to speak , called to the colours !sx He is to pay three-fourth of his tax , instead of half , in January , and the remaining fourth in July .sx By these devices the Chancellor not only bridged the gap between income and expenditure , but found himself with a trifling surplus .sx Concerning that surplus , Mr. Snowden had some very serious remarks to make .sx There will be no surplus , either small or large , on the contrary there will be a deficit , unless expenditure is strictly curtailed ; and , if a deficit , then new taxation will be inevitable .sx Mr. Snowden reminded the House that an Economy Committee is now at work , and is expected to make drastic recommendations .sx If these are adopted we may manage to live within our means during the current year .sx We certainly shall not do so , and must be prepared for the consequences , if we embark upon new and costly enterprises , however desirable these may be in themselves .sx To-day , among all the nations , we bear the heaviest burden of taxation .sx It works out at 16 per head , as against 10 in France , 8 in Germany , and 6 in America .sx While taxation goes up trade goes down .sx Yet by its fruits that can only be garnered , if garnered at all , after it has paid huge imposts to the State here , and huge imposts abroad in the shape of tariffs .sx The former are within the control of Parliament , the latter beyond it .sx