THE TAXATION OF VIRTUE.

"I shall wait," said Peter, "till they send me the final notice."

"Being his wife," said Hilda to me, "I am in a position to know that
he will not. In another week he will pay, saying that the thought of
income-tax has affected his nerves and that he can bear it no longer.
He wobbles like this for six weeks twice a year, and meanwhile his
family starves."

"Under our system of taxation," Peter retorted, "the innocent must
suffer."

"It falls alike on the just and the unjust," I interposed. "How else
would you have it?"

"Naturally I would have it fall on the unjust alone," he replied.

"Why not on the just alone?" I asked, suddenly aware of the birth of
an idea.

"Of course you want exemption."

"You miss my point. You grant that taxation is necessary?"

"For the sake of argument," said Peter, "I grant that, with
reservations."

"Since then there must be taxes, why not have taxes that it would be a