The assertion of employers that tipping is the spontaneous impulse of patrons and that they cannot afford to pay living wages in addition is seen to be without foundation in conspicuous instances. Such spontaneity as exists they stimulate and exploit for their own profit. Conceding that the development of tipping has thrown employment upon an abnormal basis, the question arises, if tipping is abolished should the increase in wages be borne exclusively by the employer? To the extent that employers make extraordinary dividends out of the custom the extra cost of operation through normal wages should be borne by them without increased tariffs to patrons. Competition in the hotel business, for example, has been adjusted to the custom of tipping and the sudden throwing of a bona fide wage system upon such employers, without an increase in revenues, would be disastrous. A REASONABLE SOLUTION The solution in certain instances might be found in a joint obligation of patron and employer. The employer says: "I have been able to give you food at such and such a price because I have not had to charge to it the cost of waiter hire. If the public discontinues gratuities to my employees, I must raise the price of food to cover this deficit." The patron replies: "Upon proof that your food tariffs have not included the item of waiter-hire, I will pay more for my meals if they are served free." The goal of a reform in tipping is to make one payment--and that one to the employer--cover every expense of the patron. Even if the public should have to pay more for food, lodging and other service, if tipping is abolished, an immense advance in sound economics and democratic ethics would be made in eliminating the double-payment system. Where two payments are made--to employer and employee--it is inevitable that the patron will lose. It should be understood, however, that a large part of the $200,000,000 or more given annually by Americans in gratuities is sheer waste because it is given for absolutely nothing in return. Such waste should be eliminated without consideration of employer or employee. So long as employers assume that the public will pay part or all of the wages of employees, so long will the employees be under the necessity of resorting to outrageous tactics--coddling the patron who does tip, insulting and neglecting the one who does not tip--in order to obtain pay for their services. Employers must come to the viewpoint that tipping is morally wrong, and therefore of necessity, economically unsound. The money they make out of tipping is tainted money. Employees should be engaged on wages that are adequate without regard to any gratuities that may be given. XII ONE STEP FORWARD