Upon wages and salaries the tax is somewhat less.
The income tax is also apportioned over a three years' average.

The supertax raises the contribution of the wealthy to one fourth of their incomes, although on the average it is figured to take only an eighth.
It is expected that the income tax may be further increased, possibly doubled, next year.

I was not surprised therefore to find American millionaires with houses in London returning to New York and making sure of their American citizenship.
Every penny in the pound in the tax rate produces 2,500,000 pounds sterling, or $12,500,000, nearly one half the national income tax of the United States for 1913.

Indeed, the English income tax for the year ending March 31,1915, is estimated to produce 75,000,000 pounds sterling, or about twelve times the income tax of the United States and from less than half the number of people.

In other words, the income tax of Great Britain per capita is this year twenty-five times that of the United States.
But still the United States is really in no need either of income tax or of war-machinery.