72 A LEVY ON CAPITAL bear in order to make the war sacrifice of all classes equal. For instance, -the Emergency Workers' pamphlet, quoted above, states that, " in view of the fact that the Government has not shrunk from Compulsory Conscription of Men/1 the Committee demands that " for all the future money required to carry on the war, the Government ought, in common fairness, to accompany the Conscription of Men by the Conscription of Wealth/' This contention seems to imply that the con- scription of men and the conscription of wealth apply to two different classes; in other words, that the owners of wealth have been able to avoid the con- scription of men. This, of course, is absolutely untrue. The wealthiest and the poorest have to serve the country in the front line alike, if they are fit. The proportion of-those who are fit is probably higher among the wealthy classes, and, consequently, the conscription of men applies to them more severely,, Again, the officers are largely drawn from the com- paratively wealthy classes, and it is pretty certain that the proportion of casualties among officers has been higher during the war than among the rank and file. Thus, as far as the conscription of men is con- cerned, the sacrifice imposed upon all classes in the community is alike, or, if anything, presses rather more heavily upon those who own wealth. Con- scription of wealth as well as conscription of life thus involves a double sacrifice to the owners of property. This double sacrifice, in fact, the owners of pro- perty have, as is quite right, borne throughout the