1 58 HEREDITY AND SOCIETY 



commodities consumed by his household, the burdens 

 of indirect taxation fall more heavily upon him. 



An attempt to deal with this injustice was inserted 

 in the Finance Act of 1909. An allowance was made 

 to fathers of families equal to the tax on ten pounds 

 of income for each child, provided that the total 

 income was not in excess of ^500 per annum. 



Though the amount of the allowance is too small 

 to do much good, the fundamental idea of this 

 enactment is sound. Burdens on parents should be 

 lightened. But two criticisms of the form taken by 

 the idea must be made if it be considered from the 

 point of view of its influence on race. 



Firstly, there seems no reason to limit the encourage- 

 ment to those whose income does not exceed 500. 

 In fact, where earned income is concerned, it is fair 

 to assume that a man's value to the 'community and 

 to the race, on the average of large numbers, bears 

 some sort of rough proportionality to the income 

 he earns. The value is probably based in some way 

 on the character of the services and on. the scarcity 

 of the type of man who is qualified to render them 

 efficiently. The seeming disparity in remuneration is 

 probably due to the fact that the scarcity of the type 

 exercises greater influence than the character of the 



D 



services. Before we decide that a man is overpaid, 

 we require to know how many persons there are able 

 and willing to replace him. Doubtless, this opinion 

 will be disputed, and the large gains of, let us say, 

 a stockbroker vcompared with the miserable pittance 

 which rewards the labours of an immortal poet. Yet 

 the general public is apt to grudge any sort of extension 



