News and Views

Abstract

THE letter from the president and treasurer of the Chemical Society, printed on p. 859 of this issue, raises a question that is of considerable direct import ance to learned societies in Great Britain and of no small moment to the cause of science. Hitherto the Inland Revenue has allowed the Society's claims for repayment of income-tax deducted at source, and now such claims are to be disputed. The grounds upon which the Inland Revenue is changing its attitude are not stated, but presumably it will contend that the societies in question (for other societies are also involved) are not described as “charitable institu tions” in their charters, and, perhaps, also that they lose any right to this appellation by making profits from advertisements inserted in their publications. On the other side, the societies will rightly contend that they should not be classed with purely commercial undertakings; their work is not undertaken for pecuniary profit, and it is of educational nature and of national importance. Remembering Napoleon's gibe and the saying that “a country has the government it deserves,” our national neglect of science is not surprising, but it would not have been so persistent if scientific organisations had learned to speak with one voice. Here is an excellent opportunity for united action, and if a test-case comes into court, it is to be hoped that the scientific societies will stand together, possibly under the leadership of the Royal Society, which is a “charitable institution” by the terms of its charter.