a painful but imperative duty. We repeat that the outcry in question, however, was principally occasioned by those who had least real cause, on personal grounds, to complain; who (unfortunately, it may be, for themselves) never yet approached, nor have any prospect of infringing upon, the fatal dividing point of L. 150 a-year, in spite of their long and zealous literary services, under the very best-conducted and truly liberal Radical newspapers, which they have filled, with persevering ingenuity, day after day, with eloquent descriptions of the awful state of feeling in the country on this most atrocious subject. Where, patriotic, but most imaginative gentlemen! where have been the great meetings summoned to condemn the principle of the tax? The great landholders, the great capitalists, the great merchants, are pouring their contributions into the exhausted Treasury, with scarce a murmur at the temporary inconvenience it may occasion them!—thus nobly responding to the appeal so earnestly and nobly made to them by the Prime Minister. So, moreover, are the vast majority of those persons on whom the tax falls with peculiar severity—we allude to the occupants of schedule D—who must pay this tax out of an income, alas! evanescent as the morning mist; which, on the approach of sickness or of death is instantly annihilated. These also suffer with silent fortitude; and we think we have heard it upon sufficient authority, that it was on these persons that Ministers felt the greatest reluctance in imposing the tax—at least to its present extent, only under an absolute compulsion of state policy. The total, or even partial exemption of this class of persons from the operation of the income-tax, would have been attended with consequences that were not to be contemplated for a moment, and into which it is impracticable here satisfactorily to enter. The tax undoubtedly pinches severely men of small and uncertain incomes, who are striving, on slender means, to maintain a respectable station in society; the man who, with a large family to be supported and educated, and who moves in a respectable sphere of society, has to pay his L. 9 or L. 12 out of his precarious L. 300 or L. 400 a-year, is an object of most earnest sympathy. Still, let him not lose sight of the undoubted hardships borne by his wealthier brethren. Is it nothing for a man—say the Duke of Buccleuch, the Marquis of Westminster, the Duke of Sutherland, or Lord Ashburton, or Mr Rothschild—to have to pay down their L. 3000, L. 4000, or L. 5000 clear per annum, as the per-centage on their magnificent incomes, in sudden and unexpected addition to the innumerable and imperative calls upon them already existing, such as compulsory upholding of many great establishments in different parts of the country—various members of their families—married and single—to support in a style adequate to their rank and position in the country? It is needless, however, to pursue the matter further. The plain truth is, there is no help for it; the burthen is one that must be borne, and it is being borne bravely.
But why must this dreadful income-tax be borne? What has led to it? The vast majority of honest and thinking men in the nation have but one answer to give to the question. That the income-tax is the penalty the nation must pay for its weakness and folly, in permitting a Whig Ministry to get into power, and continue in power, "playing such fantastic tricks" as theirs, for the last ten years, both at home and abroad, as the nation ought to have foreseen would be inevitably followed by some such grievous results as the present. This income-tax, however, let our opponents know, will serve for many years to come, long after it may have been removed, as a memento to prevent the country from tolerating the return to power of men whose reluctant and compulsory exit from power, after again doing enormous mischief, will be followed by a similar result—will impose on their Conservative successors the bitter necessity of imposing another income-tax. "The evil that they do," does indeed "live after them;" and without any "good, interred with their bones!" With the frightful deficit exhibited by Sir Robert Peel still staring us in the face; the war in the East yet to be paid for; faith to be kept with the public creditor both at home and abroad: a revenue of a million a-year recklessly sacrificed in
