(5) This proposal would give to one particular class, i.e. the property owner, a prior lien on the national resources. There is an obvious objection to giving property a more assured position than life. Why should the owner of a claim for £100 in respect of lost property be placed in a more favourable position than the claimant for £100 for lost life? (5) Although this charge is in form on property it will, in fact as are all taxes, be paid eventually by individuals. There is no special reason why the holder of a certain form of property should pay for enemy damage.