P e g ST ST : 14 Fallacies Mathematics is an exact science. The number 2, multiplied by the number g, will always give a result equivalent to the number 6. That is incontrovertible fact, but there are numer- ous pitfalls for the unwary. In all scientific laws there is the proviso: ‘all other things being equal’. Numbers will always behave towards each other in a fixed and certain manner provided they are treated purely as numbers; when they are used to represent something else, this ‘something’ may intro- duce certain complicating extraneous factors. In mathematics, as all who have struggled through exam- inations will agree, everything is not always what it seems. Thus, although it is a fact that twice times x will always be equivalent to 2x, it does not necessarily follow that the doubling of an excise rate on tobacco will inevitably result in the doubling of the total revenue derived from the tax. This is because the amount of revenue will depend upon the amount of tobacco purchased as well as on the actual excise rate. The raising of the rate of tax might conceivably reduce the total revenue if it resulted in a heavy drop in tobacco consumption. In the same way, it must be remembered that the use of mathematical devices for the solution of problems will give ridiculous results, when applied to practical matters, if cer- tain factors are ignored. If a man can plough two fields in one day, then two men—with equal facilities and at equal speeds—will be able to plough the same two fields in half a day. In the circumstances quoted, the doubling of the labour force will halve the time taken to complete the task in hand. It does not necessarily follow however that twenty men will I35