budget relief on small incomes

1
986 accelerated and 8 months after the commencement of treat- ment the eczema had completely cleared up. That was three months ago and James’ skin is still clear and there have been no further attacks of asthma. ETHEL was the elder of two girls with a young, hearty mother and an affectionate father. She wept most of the day, started when spoken to and was terrified of the dark. No medical reason for her pale face and thin body and the dark rings under her eyes could be discovered. At school she was said to be exceedingly slow and unable to con- centrate. During her work at the Institute, layer upon layer of fear and struggle were shown to be in her mind. The bluff, hearty mother, having no other outlet for her practical emotions, had found it impossible to allow Ethel to grow out of that state of babyhood in which everything had to be done for her. The violent revolt of the child’s nature resulted in the fears and nervousness. When Ethel first came to the Institute she sat about list- lessly and was unable to carry out any task calling for concentration. Later, she quickly improved. Interviews with the mother modified her attitude to the child. Through the work carried out in the playroom the inhibitions in Ethel’s mind slowly cleared away, her physique and appear- ance improved, and, from being a backward child, she became, by the time she was discharged, equal in ability to any normal child of her age. Further information may be obtained from the Secretary of the Institute at 26, Warwick-avenue, London, W.9. BUDGET RELIEF ON SMALL INCOMES CHARTERED ’ACCOUNTANT, who as a member of a recognised professional body does not subscribe his name, writes : "With reference to the paragraph in your journal of last week drawing attention to the limited relief given by the Budget to those with small incomes, much of the point made by the income-tax consultant was lost in the choice of examples which he gave. The emergency budget of 1931-32 increased the standard rate from 4s. 6d. to 5s., at the same time cutting severely the allowances; in 1934-35 the standard rate is again reduced but none of the allowance cuts are restored, entailing a definite hard- ship. Taking a married man with one child whose income is all earned, the following table shows that .the load on moderate incomes is still a severe one and, further, that the lower the income the greater the hardship still endured. The taxation burden of the £1250 a year man is 15 per cent. greater than in 1930-31, whereas his poorer countrymen at ;13650 and £400 bear an increased load .for the current year of no less than 97 per cent. and 181 per cent. respectively compared with pre- emergency conditions. The restoration of the allow- ances to 1930-31 figures would have given greater benefit to the professional classes as a whole than the 6d. cut in the standard rate of tax." FUN IN BED 1 WE have here brought together a number of essays, rhymes, jokes, and problems with the view of cheering the later stages of the sojourn in the hospital or nursing-home by suitable reading. The menu is so varied that every palate must find in it some item that is agreeable, and as a whole a ludicrous feast is provided. Some of the old facetiae were worth reproducing, some were not, but even in such a comment it should be remembered that there is no 1Fun in Bed: The Convalescents’ Handbook. Edited by Frank Scully. London: Wm. Heinemann, Ltd. 1934. Pp. 271. 7s. 6d. standard by which what is generally amusing can be assessed. " The secret of a quick cure," says the editor to the patient, " is to relieve your boredom but not to increase your fatigue," and he and his distinguished collaborators, alive and dead, have done much in the indicated directions. The fun for the intelligent reader lies in the malicious fact that both he and his illnesses, and his doctors, nurses, and their ministrations, are all being mocked at. As a rule the gibes are either in themselves good-natured, or are related to such preposterous circumstances that no serious wound is inflicted. But this is not always so, and the portrait of Miss Lyons as drawn by Mr. Ring Lardner, is a loving piece of cruelty. IN reference to Prof. E. H. Kettle’s article on the Detection of Dangerous Dusts, published in our last issue, it should have been stated that this work was done under a grant for expenses from the Medical Research Council. THE MAKING OF MODERN SPECTACLES.-Theodore Hamblin, Ltd., have issued an invitation to ophthalmic surgeons to their works at 28-32, Aybrook-street, London, W. 1 (near High-street, Marylebone), for a demonstration in the making of modern spectacles and ophthalmological instruments. The production of lantern slides for teaching purposes will also be shown. Up to the end of June the demonstration takes place on any week-day at 10.30 A.M. or 2.30 P.M. ; Saturdays at 10.30 A.M. only. A tour of the works takes a little under two hours. Appointments HARVEY, R. S., M.B., B.S. Lond., has been appointed Hon. Medical Officer in Charge, Injection Clinic, Royal Waterloo Hospital for Children and Women. MILLER, ARTHUR, F.R.C.S. Edin., D.L.O., Assistant Auriat, London County Council. NIXON, WILLIAM C. W., M.D. Lond., F.R.C.S. Eng., M.C.O.G., Assistant Obstetric Surgeon, with Charge of Out-patients, to St. Mary’s Hospital. Sheffield Royal Infirmary : WAYNE, E. J., M.B., Ch.B. Leeds, M.R.C.P., Hon. Associate Physician ; and RAYNER, G. H., L.D.S. Sheff., Hon. Asst. Dental Surgeon. Certifying Surgeons under the Factory and Workshop Acts: GRANT, R., M.B., Ch.B. Edin. (Falkirk); MILLER, A., M.B., Ch.B. Glasg. (Larkhall, Lanarkshire); and SAVAGE, E., L.R.C.P. Lond., M.R.C.S. (Caerphilly). Births, Marriages, and Deaths BIRTHS ASERMAN.—On April 24th, at St. John’s Wood-terrace, N.W., the wife of Dr. David Aserman, of a daughter. FORD.—On April 26th, at a nursing-home, the wife of Dr. R. Kelson Ford, St. Olave’s Hospital, Rotherhithe, S.E., of a son. KNOX.—On April 23rd, at High-street, Tring, Herts, the wife of Dr. Norman Knox, of a daughter. SWINDELL.—On April 28th, at Westwood-road, Southampton, the wife of Dr. R. S. Swindell, of a son. MARRIAGES NIXON-YSEBRAND.-On Feb. 19th, William Nixon, M.D., F.R.C.S., to Miss Vroukje (Vennie) Ysebrand, daughter of the late Mr. and Mrs. Hendrick Ysebrand, of The Hague, Holland, and Durban, South Africa. DEATHS RIDDELL.—On April 26th, at Holly House, Plumstead Common- road, Woolwich, Dr. D. F. Riddell, M.C., M.A., M.B., Ch.B., D.P.H. RUTHERFORD.—On April 25th, suddenly, from heart failure, at Budleigh Salterton, Vickerman H. Rutherford, M.A., M.B., of Cumberland-terrace, Regent’s Park, N.W., aged 73. SPREAT.-On April 24th, at Burrington, Oakleigh Park, Frank Arthur Spreat, F.R.C.S., aged 72. STURGE.—On April 23rd, the result of an accident, William Howard Sturge, M.D., of Hoddesdon, Herts. 1V.B.—A fee of 7s. 6d. is charged for the insertion of Notices of Births, Marriages, and Deaths.

Upload: lyhuong

Post on 31-Dec-2016

214 views

Category:

Documents


1 download

TRANSCRIPT

986

accelerated and 8 months after the commencement of treat-ment the eczema had completely cleared up.

That was three months ago and James’ skin is still clearand there have been no further attacks of asthma.

ETHEL was the elder of two girls with a young, heartymother and an affectionate father. She wept most of theday, started when spoken to and was terrified of the dark.No medical reason for her pale face and thin body and thedark rings under her eyes could be discovered. At schoolshe was said to be exceedingly slow and unable to con-

centrate. During her work at the Institute, layer upon layerof fear and struggle were shown to be in her mind. The bluff,hearty mother, having no other outlet for her practicalemotions, had found it impossible to allow Ethel to growout of that state of babyhood in which everything had tobe done for her. The violent revolt of the child’s natureresulted in the fears and nervousness.When Ethel first came to the Institute she sat about list-

lessly and was unable to carry out any task calling forconcentration. Later, she quickly improved. Interviewswith the mother modified her attitude to the child. Throughthe work carried out in the playroom the inhibitions inEthel’s mind slowly cleared away, her physique and appear-ance improved, and, from being a backward child, shebecame, by the time she was discharged, equal in ability toany normal child of her age.

Further information may be obtained from theSecretary of the Institute at 26, Warwick-avenue,London, W.9.

BUDGET RELIEF ON SMALL INCOMES

CHARTERED ’ACCOUNTANT, who as a member of arecognised professional body does not subscribe hisname, writes : "With reference to the paragraphin your journal of last week drawing attention to thelimited relief given by the Budget to those with smallincomes, much of the point made by the income-taxconsultant was lost in the choice of examples whichhe gave. The emergency budget of 1931-32 increasedthe standard rate from 4s. 6d. to 5s., at the sametime cutting severely the allowances; in 1934-35the standard rate is again reduced but none of theallowance cuts are restored, entailing a definite hard-ship. Taking a married man with one child whoseincome is all earned, the following table shows that.the load on moderate incomes is still a severe oneand, further, that the lower the income the greaterthe hardship still endured.

The taxation burden of the £1250 a year man is 15 percent. greater than in 1930-31, whereas his poorercountrymen at ;13650 and £400 bear an increased load.for the current year of no less than 97 per cent. and181 per cent. respectively compared with pre-emergency conditions. The restoration of the allow-ances to 1930-31 figures would have given greaterbenefit to the professional classes as a whole thanthe 6d. cut in the standard rate of tax."

FUN IN BED1

WE have here brought together a number of essays,rhymes, jokes, and problems with the view of cheeringthe later stages of the sojourn in the hospital ornursing-home by suitable reading. The menu is sovaried that every palate must find in it some itemthat is agreeable, and as a whole a ludicrous feast isprovided. Some of the old facetiae were worthreproducing, some were not, but even in such acomment it should be remembered that there is no

1Fun in Bed: The Convalescents’ Handbook. Edited byFrank Scully. London: Wm. Heinemann, Ltd. 1934.Pp. 271. 7s. 6d.

standard by which what is generally amusing can beassessed. " The secret of a quick cure," says theeditor to the patient, " is to relieve your boredombut not to increase your fatigue," and he and hisdistinguished collaborators, alive and dead, havedone much in the indicated directions. The fun forthe intelligent reader lies in the malicious fact thatboth he and his illnesses, and his doctors, nurses, andtheir ministrations, are all being mocked at. As arule the gibes are either in themselves good-natured,or are related to such preposterous circumstancesthat no serious wound is inflicted. But this is notalways so, and the portrait of Miss Lyons as drawnby Mr. Ring Lardner, is a loving piece of cruelty.

IN reference to Prof. E. H. Kettle’s article on theDetection of Dangerous Dusts, published in our lastissue, it should have been stated that this work wasdone under a grant for expenses from the MedicalResearch Council.

THE MAKING OF MODERN SPECTACLES.-TheodoreHamblin, Ltd., have issued an invitation to ophthalmicsurgeons to their works at 28-32, Aybrook-street,London, W. 1 (near High-street, Marylebone), fora demonstration in the making of modern spectaclesand ophthalmological instruments. The productionof lantern slides for teaching purposes will also beshown. Up to the end of June the demonstrationtakes place on any week-day at 10.30 A.M. or 2.30 P.M. ;Saturdays at 10.30 A.M. only. A tour of the workstakes a little under two hours.

AppointmentsHARVEY, R. S., M.B., B.S. Lond., has been appointed Hon.

Medical Officer in Charge, Injection Clinic, Royal WaterlooHospital for Children and Women.

MILLER, ARTHUR, F.R.C.S. Edin., D.L.O., Assistant Auriat,London County Council.

NIXON, WILLIAM C. W., M.D. Lond., F.R.C.S. Eng., M.C.O.G.,Assistant Obstetric Surgeon, with Charge of Out-patients,to St. Mary’s Hospital.

Sheffield Royal Infirmary : WAYNE, E. J., M.B., Ch.B. Leeds,M.R.C.P., Hon. Associate Physician ; and RAYNER, G. H.,L.D.S. Sheff., Hon. Asst. Dental Surgeon.

Certifying Surgeons under the Factory and Workshop Acts:GRANT, R., M.B., Ch.B. Edin. (Falkirk); MILLER, A., M.B.,Ch.B. Glasg. (Larkhall, Lanarkshire); and SAVAGE, E.,L.R.C.P. Lond., M.R.C.S. (Caerphilly).

Births, Marriages, and Deaths

BIRTHSASERMAN.—On April 24th, at St. John’s Wood-terrace, N.W.,

the wife of Dr. David Aserman, of a daughter.FORD.—On April 26th, at a nursing-home, the wife of Dr. R.

Kelson Ford, St. Olave’s Hospital, Rotherhithe, S.E., ofa son.

KNOX.—On April 23rd, at High-street, Tring, Herts, the wifeof Dr. Norman Knox, of a daughter.

SWINDELL.—On April 28th, at Westwood-road, Southampton,the wife of Dr. R. S. Swindell, of a son.

MARRIAGESNIXON-YSEBRAND.-On Feb. 19th, William Nixon, M.D.,

F.R.C.S., to Miss Vroukje (Vennie) Ysebrand, daughter ofthe late Mr. and Mrs. Hendrick Ysebrand, of The Hague,Holland, and Durban, South Africa.

DEATHSRIDDELL.—On April 26th, at Holly House, Plumstead Common-

road, Woolwich, Dr. D. F. Riddell, M.C., M.A., M.B., Ch.B.,D.P.H.

RUTHERFORD.—On April 25th, suddenly, from heart failure,at Budleigh Salterton, Vickerman H. Rutherford, M.A.,M.B., of Cumberland-terrace, Regent’s Park, N.W., aged 73.

SPREAT.-On April 24th, at Burrington, Oakleigh Park, FrankArthur Spreat, F.R.C.S., aged 72.

STURGE.—On April 23rd, the result of an accident, WilliamHoward Sturge, M.D., of Hoddesdon, Herts.

1V.B.—A fee of 7s. 6d. is charged for the insertion of Notices ofBirths, Marriages, and Deaths.