% One little publicised effect of the reversion, after six years, to a 7s. 9d. in the £ standard rate of income tax, proposed by the present Chancellor, is that upon the revenues of bodies such as the R.N.L.I.

On payment of a net £58 15s. under deed of covenant, the Institution presently receives £100, but after April next this will fall to £95 18s. by reason of the tax rate change. At a crucial time in the Institution's financial history and with further cost increases forever in prospect, this means on total covenanted donations of say a quarter of a million pounds, a loss of over £11,000 revenue.

Readers who contribute by this means may like to consider the addition of 4 per cent, to their net donations (Is. lOd. only on £2) to help offset the effect of the change and to some small extent also that of increasing costs.—I. J. Crow, Hurworth Place, Hurworth-on-Tees, Darlington.All contributions for the Institution should be sent to the honorary secretary of the local branch or guild, to Captain Nigel Dixon, R.N., Secretary, Royal National Life-boat Institution, 42 Grosvenor Gardens, London, S.W.I (Tel: 01-730 0031), or direct to the Institution's bankers, Messrs. Coutts & Co., 440 Strand, London, W.C.2, or National Giro account number 545 4050.

All enquiries about the work of the Institution or about this journal should be addressed to the Secretary..