(To the Editor of "The Daily News.")

     Sir,--On two points only of those raised by you on the subject of land taxation do I care to express an opinion:

     (1) That the new valuation of land, and whatever rate of taxation shall be fixed upon it, shall be inclusive of the existing "Land Tax" and "House Tax," which as at present levied are bad in principle and often extremely unjust. We want simplification of taxes, not further complication.

     (2) That in the case of all existing or future dwelling houses a fair amount of surrounding land as garden, shrubbery, etc., shall not be separately valued and taxed. This should be exempt on grounds of health, beauty, and to prevent overcrowding. To force such land to be sold for building would be injurious rather than beneficial to the community, and is not the object of the new Act. Again, such land is often quite unproductive, and its chief use is that it should not be built upon, even in the interest of the public.--Yours, etc.,

Alfred R. Wallace.
Old Orchard, Broadstone, Wimborne.