A Socialist member of the Sheffield Board of Guardians named Alphonso Samms recently took it into his head to visit officially the Union Hospital, •where there wcro some wounded soldiers. In the courso of conversation with one of tho patients (a Canadian), he tactfully remarked : "I don't think it's a very good job you ar© on, butchering people for other people's benefit." He then went on to say that it was a capitalists' war, and that tho workers would be as well under German rule. In support of those contentions he quoted from tho "Labour Leader." These sentiments were not received sympathetically by the soldiers, who, for tho sake of the egregious Samms, among others, had been suffering hardship in tho trenches, and had come back wounded, whilo he remained comfortably at home, and now practically told them they had been fools for their pains. A Canadian soldier warned him to "move on,"' or he would move him. Another soldier who was in bed, said that if he had been able to do so. ho would put him out of tho building.by the lire escape, and that ho would like to have him in tho trenches, and would not hesitate to shoot him if he wore, adding: "It's no use trying to poison our minds against doing our duty." We arc very glad to learn that subsequently Mr Samms was brought before the Magistrates under tho Defence of the Realm Regulations, and sentenced to two months' imprisonment. The Bench commended the soldiers tor "the manly way in which thev had tackled a very unpleasant business."

The English Income Tax Department is noted for the carolulncss with which it looks after its revenue, but most people will agree that in its treatment of a patriotic clergyman tho other day, it overshot the mark. In the Church -of England, as our readers arc aware, tho offerings on Koster Day aro usually handed over to tho clergyman for his own use and benefit. In tho case under notice the clergyman niado no mention in his income. tax this year of any Easter offering, as tho offertories on Easter Day were for " 'The Times' Sick and Wounded Fund.'' This waj explained to the Surveyor of Taxes, who wrote, in reply: "While this Department has no dc-

sire to discourage contributions to charitable objects, it U necessary to point out that the Income Ta-i Acts make no provision for any allowance in respect of suck contributions. The Easter offerings for tho past three years average alKogt, £48, and this amount must be taken a3 the measure of your liability in TOspect of this source of income for l'Jlo-L'l although in effect you have mad* r. gift of tho amount to 'The Times" Sick and Wounded Fund." To the unfortunate clergyman it seemed that in effect lie was asked to pay hnlf-a-crown in the £' on £4-S which he never r<-<:eived. That may be the law. but, it will strike most people as being unfair." It was pointed out that if the vicar had asked his parishioners not to make to >.:m their tis>;al Easter offerings, but to send the money direct to "The Times" Ofr.ce. as contributions to the Fund, he would have escaped the ! impost. However, it says much for the

public spirt of the clergyman that having stated his case he accepted tho position. "This is not the time." no said "to resist tho payment of incomo tax, wiien the Stato requires every farthing it can get to end this beastly war. Had it been a normal year I should have frit it my duty to protest." The King, on the recommendation of tho President of the Board of Trade., has awarded the silver medal for gallantry in saving lifo at sea to a boy of IS, named Leslie X. Morton, who was one of tho survivors from the Lusitania when she was torpedoed, and we should say that never was such a distinction better bestowed. In the report on the loss of tho Lusitania young Morton was specially commended for "great courage, self-possession, and resource." As a look-out he was the first to observe tho approach of the two torpedoes, and before they touched the ship he had reported them to tho bridgo by megaphone. When the shock occurred ho was knocked off Lis feet, but at onco got up and went to help in filling and lowering the boats. Having done nil thftt could bo done on board he had. ns he expressed it, "to swim for it." In the water he managed to g"t hold of a floating collapsible lifeboat, and with the assistance of Joseph Parry, another seaman, lit- ripped the canvas cover off it, boarded it, and succeeded in drawing into it oO or 00 passengers. Hn and Parry rowed the lifeboat some miles to a fishing-sm.uk, and having put the rescued passengers on board the smack, they re-entered the lifeboat and succeeded in rescuing 20 or 30 more people. The boy Morton and his mate Parry (who was awarded a bronze medal) were instrumental in saving nearly 100 lives. Could there be any greater contrast to the cowardice and treachery which caused the loss of the Lusitania. than this splendid etory of courage, sclf-sacrifico and resourcefulness on the part of a more boy of IS?