saddled with his entire income tax and then moved on to a current basis, he would have a terrific load to carry in the year 1943. He would be paying the 1943 tax, and he would be paying the whole of the unpaid1 part, which might be fifty per cent, sixty per cent or seventy per cent, of the 1942 tax. Because he is earning a $10,000 income he is paying at a high rate, and I think it would be simply class legislation to draw a line on the basis of income. However, I think it is sound legislation to draw a line between investment income and earned income on account of the fact I have mentioned, namely, that presumably the source of the investment income is constant. It is there; it is not dissipated; it does not disappear when death, retirement, illness or loss of position takes place.