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lic Finance 'Abdu'l-Baha suggests that each town and village or district should be entrusted as far as possible with the administration of fiscal matters within its own area and should contribute its due proportion for the expenses of the general government. One of the principal sources of revenue should be a graduated income tax. If a man's income does not exceed his necessary expenditure he should not be required to pay any tax, but in all cases where income exceeds the necessary expenditure a tax should be levied, the percentage of tax increasing as the surplus of income over necessary expenditure increases. On the other hand, if a person, through illness, poor crops, or other cause for which he is not responsible, is unable to earn an income sufficient to meet his necessary expenses for the year, then what he lacks for the maintenance of himself and his family should be supplied out of public funds. There will also be other sources of public revenue, e.g. from intestate estates, mines, treasure trove and voluntary contributions; while among the expenditures will be grants for the support of the infirm, of orphans, of schools, of the deaf and blind, and for the maintenance of public health. Thus the welfare and comfort of all will be provided for.(26) Voluntary Sharing In a letter to the Central Organization for a Durable Peace, written in 1919, 'Abdu'l-Baha says:-- Among the teachings of Baha'u'llah is voluntary sharing of one's property with others among mankind. This voluntary sharing is greater than (legally imposed) equality, and consists in this, that one should not prefer oneself to others, but rather should sacrifice one's life and property for others. But this should not be introduced by coercion so that it becomes a law which man is compelled to follow. Nay, rather, man should voluntarily and of his own choice sacrifice his property and life for others, and spend willingly for the poor, just as is done in Persia among the Baha'is. Work for All One of the most important instructions of Baha'u'llah in regard to the economic question is that all must engage in useful work. There must be no drones in the social hive, no able-bodied parasites on society. He says:-- It is enjoined on every one of you to engage in some occupation--some art, trade or the like. We have made this--your occupation--identical with the worship
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