Various
Blackwood's Edinburgh Magazine, Volume 63, No. 389, March 1848
Hudson's Bay not being a colony, but a great waste country, sprinkled with a few European dwellings, dealings are carried on by barter rather than by cash payments, and of money there is little or none. But, to facilitate trade with the Indians, there is a certain standard of value known as a castor, and represented by pieces of wood. We may conjecture the term to have originated in the French word castor, signifying a beaver – of which animal these wooden tokens were probably intended to represent the value. It stands to reason that such a coinage is too easily counterfeited for its general circulation to be permitted, and it consequently is current only in the Company's barter-rooms. "Thus an Indian arrives at a fort with a bundle of furs, with which he proceeds to the Indian trading-room. There the trader separates the furs into different lots, and valuing each at the standard valuation, adds the amounts together, and tells the Indian, who has looked on the while with great interest and anxiety, that he has got fifty or sixty castors; at the same time handing him fifty or sixty little bits of wood in lieu of cash, so that he may, by returning these in payment of the goods for which he really exchanges his skins, know how fast his funds decrease. The Indian then looks around upon the bales of cloth, powder-horns, guns, blankets, knives, &c., with which the shop is filled, and after a good while makes up his mind to have a small blanket. This being given him, the trader tells him that the price is six castors; the purchaser hands him six of his little bits of wood, and selects something else. In this way he goes on till the wooden cash is expended. The value of a castor is from one to two shillings. The natives generally visit the establishments of the Company twice a-year; once in October, when they bring in the produce of their autumn hunts, and again in March, when they come in with that of the great winter hunt. The number of castors that an Indian makes in a winter hunt varies from fifty to two hundred, according to his perseverance and activity, and the part of the country in which he hunts. The largest amount I ever heard of was made by a man named Piaquata-Kiscum, who brought in furs, on one occasion, to the value of two hundred and sixty castors. The poor fellow was soon afterwards poisoned by his relatives, who were jealous of his superior abilities as a hunter, and envious of the favour shown him by the white men."
Mr Ballantyne visits and describes Red River settlement, the only colony in the extensive district traded over by the Hudson's Bay Company. It contained in 1843 about five thousand souls – French Canadians, Scotchmen, and Indians – and since then the population has rapidly increased. In the time of the North-West Company, since amalgamated, with that of Hudson's Bay, it was the scene of a smart skirmish or two between the rival fur-traders, in one of which Mr Semple, governor of the Hudson's Bay Company, lost his life, and a number of his men were killed and wounded. We find some curious particulars of the stratagems and manœuvres employed by the two associations to outwit each other, and get the earliest deal with the Indian hunters. But to this we can only thus cursorily refer; whilst to many other chapters of equal novelty and interest we cannot even do that. We are obliged to refuse ourselves the pleasure of a piscatorical page, in which we would have shown the brethren of the angle, roaming by loch and stream on trout and salmon intent, how in the land of Hendrik Hudson silver fish are caught whose eyes are living gold. All we can do, before laying down the pen, is to commend Mr Ballantyne's book, which does him great credit. It is unaffected and to the purpose, written in an honest, straightforward style, and is full of real interest and amusement, without the unnecessary wordiness and impertinent gossip with which books of this description are too often swollen. We are glad to learn, whilst concluding this paper, that the public will soon be enabled, by a second edition of the volume, to form a better idea of its merits than it has been possible for us to give by these few brief extracts.
THE BUDGET
The budget has just been produced, and the country has heard the lamentable exposure which the prime minister of the United Kingdom has been forced to submit to parliament. Such is the state of our financial affairs and future prospects, under the operation of the free-trade mania: and it is matter of congratulation that the mischievous and anti-national doctrines of the Manchester school should have been refuted at so early a period of their practice, and that the results of democratic rule are already made apparent even to the dullest understanding. Since warning has failed – or rather, let us say, since deep and deliberate treachery has combined with ambition and selfishness to alter the system through which Britain obtained and maintained its greatness, it is well that the hard but wholesome admonitions of experience should be felt. Better, surely, now than hereafter; before we have become familiarised to the annual tale of a declining revenue, and before we have lost heart and courage to meet the danger with a front of defiance!
The balance-sheet of last year exhibits the deplorable fact, that there is an excess of expenditure over income to the amount of very nearly Three Millions. For such a result our readers must have been perfectly prepared. We have pointed out, over and over again, the disastrous effects which were certain to follow upon the adoption of the new theories; the depreciation of property, and the depression of industry, inevitable as the consequence of such measures: and the defalcation of the revenue is the best proof of the soundness and accuracy of our views. Not that such defalcation is to be taken in any degree as the measure of our loss. It is a mere trivial fraction of the injury sustained in consequence of misguided legislation; a little proof, but a sure one, that we have entered upon the path which we must retread, unless we are to move on deliberately towards ruin. Three millions is of itself an inconsiderable sum to be provided for by the British nation, if the exigency were only temporary, and the resources of the country augmenting. But three millions may be a serious matter, if the demand is to be annual and increasing, and if, withal, our means are dwindling and notoriously on the wane.
We write at so late a period of the month, that our remarks must necessarily be contracted. Before these sheets can issue from the press, the debate will have commenced in earnest, and the proposed financial measures be thoroughly discussed in parliament. We have no wish at present to fall back upon the earlier question, or to resume consideration of the causes which have led to this extraordinary deficiency. We are content to take Lord John Russell's figures and apology as we find them. His estimates may very possibly be within the mark, and we believe he has been cautious in framing them. Warned by the experience of last year, he has not ventured to calculate upon any increase in the cardinal items of the customs and excise, thereby tacitly renouncing his faith in the realisation of the Cobdenite prophecies; and the result of the whole is, that the yearly revenue of the country, even including the present income-tax, will be, short of the expenditure by more than three millions. It may be right to subjoin Lord John Russell's own calculations.
Estimated Ordinary Revenue.
Estimated Expenditure.
The calculated deficit will therefore amount to £3,263,781.
This is a lamentable enough exposition, more especially as it follows upon a year of singular hardship and depression. Burdened as we are already, both with state and with local burdens, we are now required to submit to a further pressure: the credit of the nation must be maintained, and in some way or other this additional impost must be levied. And here we shall state, at once, that, all things considered, we see no just grounds for charging Lord John Russell – or his Chancellor of the Exchequer, who seems, on this occasion, to have been superseded as incompetent – with any undue want of economy. An outcry will, of course, be made by the furious and fatuous fanatics of the League against the increase of the army and navy estimates, amounting altogether to about £300,000. This charge, for reasons which we have stated before, we believe to be just and reasonable, and it is certainly nothing more than the situation of the country demands. But supposing that not one additional shilling were to be laid out on the strengthening of either service, there would still remain a sum of nearly three millions to be provided for; and we have now to consider the means by which that additional impost may be fairly and equitably levied.
The system pursued of late years in this country, with regard to revenue matters, has been cowardly, dangerous, and, in one instance at least, deliberately deceptive. It has been cowardly, because ministers have not chosen to abide by principles which they have acknowledged to be just; but, on the contrary, for the sake of popularity and the retention of power, they have invariably yielded to clamour, and surrendered, one after another, many of the surest means of raising an adequate revenue. All idea of reducing the amount of the national debt has long since been abandoned. The moment any surplus appeared, some minor tax was remitted. If the consumer did not gain thereby, as in most instances has been the case, the ministry at least could claim credit for their desire to remove burdens; and these reductions, however profitless to the public, looked well in a financial statement. It has been dangerous, because, as a natural consequence, the remissions made in a prosperous year, when the revenue was full, caused a corresponding defalcation in another when the scales had turned against us. It is easy and popular to remove an existing tax; but difficult and decidedly obnoxious to levy a new one. We had gradually cut down our indirect taxation so far, that any further reductions became impossible, without reverting to direct taxation, which is the most grievous and oppressive, as it is usually the most unequitable method of collecting a public revenue.
We were in this position when the great financial juggle of the age was attempted; and, we are sorry to say, successfully carried through by its schemer. The history of the imposition of the income-tax in 1842, must, hereafter, to the exclusion of all minor matters, be considered the point upon which the posthumous reputation of Sir Robert Peel will rest. No minister of this country ever assumed the reins of office under auspices more favourable, if his practice had been equal to his profession. In 1841 – and the coincidence is singular – the Whigs found themselves placed in nearly the same financial difficulty as now. They had a deficit of about three millions to provide for, and they fell in consequence. All eyes were turned to Sir Robert Peel, whose prestige as a commercial minister was then at its very height. He was at the head of a great, concentrated, and enthusiastic party, whose chief fault was the consummate reliance which they were disposed to place in their leader; and the destinies of the nation were committed with extraordinary confidence into his hands. He had but to dictate his course, and every one was ready to obey. It was then that he came forward with the proposition of an income and property tax – not, be it remarked, as a permanent measure, but as the means of removing the temporary and pressing difficulty, and of sustaining the revenue until the ordinary sources should produce the necessary supply. It is needless, now, to recount the process of persuasive rhetoric employed by the minister to ensure the adoption of his scheme. The injustice of the tax was admitted; the sacrifice lauded as an example of public patriotism; and that portion of the community who were selected as the victims, so hugged, coaxed, and wheedled, that it was almost beyond the power of human nature to deny a boon which was implored in such terms of seducing endearment. And, in truth, the scheme did involve a sacrifice; because it amounted to nothing less than a partial confiscation of property. One class of the community were to be directly taxed, whilst another was allowed to go free. What was still worse, two of the united kingdoms were to be subjected to a burden from which the third was altogether relieved. On principle, the income-tax was indefensible, nor did Sir Robert Peel attempt to place his measure so high. With much seeming candour he anticipated all objections, and his scheme was carried on the faith of its merely temporary endurance.
Instead of producing three millions, as was anticipated, the income-tax returns amounted to considerably more than five; and, as trade did revive, it was within the power of Sir Robert Peel to have redeemed his pledge with honour, and to have relieved the class which had been subjected, voluntarily, to this unusual burden, at the termination of the first period of three years. It then, however, appeared that the revenue so raised had been diverted from its proper purpose. It was not used as the substitute for a temporary deficiency, but as the means of making that deficiency absolutely permanent. More indirect taxes were taken off, more duties repealed; so that, at the end of three years, it was impossible to dispense with the income-tax. In fact, the minister had broken his word. The horse, says Æsop, being desirous to avenge himself on his old enemy the stag, allowed the man to clap a saddle on his back, and to ride in pursuit. He had his revenge, indeed, but the saddle has never been removed to the present day. It would be well if, in this age, when prevarication and disingenuity are so rife in high places, the fables of the shrewd Phrygian were consulted more frequently, for the sake of the morals which they convey.
Of all the gorgeous promises held out in 1842, and since repeated, not only by ministers, but by the accredited organs of free-trade, not one has been fulfilled. Instead of the Pactolus which was to flow in to us, we find that the ordinary streams of commerce have shrunk alarmingly in their channel: instead of being relieved from the temporary income-tax, there is another deficit of three millions staring us in the face. The statutory period of the income-tax expires in April next: we are now asked to renew it for another period of five years, and to augment it, for two of these years, from three to five per cent. The income-tax, therefore, has changed its character. It is no longer a voluntary grant, but has become part and parcel of our national system of taxation. It is to be maintained and levied in order to make up for the deficiencies occasioned by the late commercial experiments; and Lord John Russell does not propose to modify or alter its arrangements in any degree whatever. It is to be drawn from the same class as before, with this difference, that whereas we have hitherto paid seven-pence in the pound, we are now to contribute a shilling.
This is, indeed, a most serious matter; and we shall look forward to the financial debate with feelings of the greatest anxiety. This is no ordinary crisis, and it must be met with corresponding fortitude and promptness. A measure, admittedly unjust in its principle, is now to be recognised as a law; and the faith which was plighted, a few years ago, to the most important section of the community, is now to be deliberately broken. Property is at last assailed, not covertly but openly; and the worst anticipations of those who deprecated our departure from the older system, are upon the eve of being realised.
Two considerations now arise, and each of them is of the utmost importance. The first concerns the policy of this measure: the second relates to its injustice. On both points we have a few words to say.
And first, as to its policy. A direct property or income-tax has hitherto been considered and acknowledged by all governments of this country as the very last which can be resorted to in cases of extraordinary emergency. In the event of danger, of war or of invasion, unusual imposts will be submitted to without a murmur: in time of peace it has always been held as a principle, that the ordinary expenditure should be met by the ordinary methods of taxation; and these have been for the most part indirect. Of all our sources of revenue, that derived from the customs, which has been most tampered with, is the easiest of collection. It amounts to much more than one-third of the whole, and in time of peace is capable of contraction and of expansion. That is the mark at which the free-traders have discharged the whole of their battery, and certainly they have succeeded in effecting a notable reduction. In consequence, we are now called upon in time of peace to submit to a war-tax, which is in effect a sort of monetary conscription. By adopting it, we sacrifice the power of falling back in any case of emergency upon a strong existing reserve. It will be conceded on all hands, that in time of war we cannot look to the customs and excise for any additional support; and if we go on multiplying direct taxation in the time of peace, to what source can we turn in the event of in unforeseen emergency? This is perhaps the most mischievous result of our adoption of the free-trade doctrines, because it leaves us utterly fettered, at the moment when freedom of action is most necessary for the safety of the whole state. We are extremely glad that on this point we are corroborated by the opinions of Mr Francis Baring, formerly Chancellor of the Exchequer under the Melbourne administration, whose clear and forcible denunciation of the proposed financial policy must have been listened to by his former colleagues with feelings of considerable shame. "At a time," said Mr Baring, "when we talk of preparing our defences, I deeply regret that we should be throwing away that which is the most powerful financial weapon in our whole armoury in the case of a war. If you now lay on a tax of five per cent, in case of a war to what source of taxation would you turn? Do you think you could raise the income-tax above five per cent? or are you prepared, at a time when you shall be in difficulty and distress, to have recourse to the taxes on customs and excise which you have so lavishly thrown away? I opposed the income-tax at its first introduction, because I thought it a dangerous course to accumulate in direct taxation any very large amount of taxation of a different kind." With these sentiments we entirely coincide; nor could such a tax, we venture to say, have been originally imposed, unless it had been broadly and explicitly stated that it was only temporary in its duration. At every step we encounter the effects of Sir Robert Peel's indefensible and cruel want of candour. Had he acted in that noble and upright spirit which has characterised British statesmen of a former age, we should have been spared that distress and difficulty; but he chose to prefer the crooked path to the straight one; he hatched and harboured commercial designs which he did not dare to impart to his colleagues, and he asked the support of a large body of the community on the strength of representations which he never intended to fulfil. It is not surprising that Lord John Russell should adopt without hesitation the legacy of his predecessor, and attempt to profit by the income-tax when he has the machinery ready to his hand. But we warn the people of this country – we warn those who were betrayed into yielding by specious promises, but who now find to their cost that they in reality are to become the bearers of the burden of the state – we warn them that the same game will be continued, and that, if they consent to this augmentation, it will not be by any means the last. If the proposals of the ministry should unfortunately be adopted, and if once more the defalcation in the national revenue should be made good – if trade again revives, and a surplus is exhibited in the balance sheet, more indirect taxes will be repealed, more tampering with our ordinary revenue be resorted to; free-trade will progress as it has begun, crippling our native industry, destroying our means, and sacrificing the British labourer even in the home market to the foreigner, until the defalcation again arises, and another attack is made directly upon property. When that time shall arrive – and unless prompt resistance is now made, we do not think it is far distant – the limits of taxation will have been reached. It will be no longer possible to go on. The lesser confiscation will give way to the greater, and the sponge be propounded as the remedy.
But the second point – that of the injustice of this measure – is most glaring, and demands immediate attention. Opposed as we are to the substitution of direct for indirect taxation, we can yet understand the motives of a minister who comes forward with a distinct and equable plan for an entire remodelment of the system. We believe that no such scheme can possibly be reduced to practice; and that, if attempted, it would prove utterly obnoxious and subversive of the national interest: we think that it would be unwise, but at the same time it might not be unjust as between man and man in the community. There is a certain burden to be borne by the whole of the nation, and the great problem is, to find out how every man can be made to contribute his proper share. Laws are framed and institutions founded for the protection of property and person; and, strictly speaking, every one is bound to bear the expense according to his means. The only effectual method which has ever yet been discovered for securing this, is the system of indirect taxation. By that system each man contributes to the revenue in proportion to the amount of taxed articles which he consumes. Wealth, in the aggregate, superinduces luxury, and the higher classes pay proportionably for the increased comforts they enjoy. Such were the principles of indirect taxation before Sir Robert Peel began to alter it, and even yet many of the original features remain. But we cannot recognise in his tariffs any thing of a consistent plan. That foreign luxuries, which cannot be produced in this country, should be brought in at as low a rate of duty as the state of the revenue will allow, is admitted on all hands. Wine, for example, which is no product of ours, is a case in point. But when we find him deliberately fostering foreign industry at the expense of home manufactures – reducing or abolishing the duties upon such articles as ornamental glass, boots, gloves, or made-up fancy silks, which, from their natures, are consumed by the higher classes only, our belief in his sagacity vanishes. The time is fast approaching when the artisan will feel severely the effects of that departure from our older system, which regarded home industry with peculiar favour, and refused to sacrifice it for the sake of increasing the yearly amount of our imports. Every curtailed or superseded branch of employment in this overpeopled country is a national loss and a misfortune.
Direct taxation might be accepted as a substitute if it only could be adequately enforced. This, however, we know to be impossible. The expense of collection below a certain limit would entirely swallow up the profit; and besides, it is clearly beyond the power of human ingenuity to ascertain, with any thing like accuracy, the means of the whole population. The only approximation to the direct system which has ever been suggested, is through a regulated house-tax; but even that would fail in accomplishing its end, and the inequality would still prevail. Direct taxation is liable to infinite abuse. It is odious and inquisitorial in its nature, and no minister has been bold enough to propound a plan for making it supersede the other.
If, therefore, this income-tax, palmed upon us through fraudulent representation, and now proposed as perpetual on the plea of pressing emergency, is to be continued for ever, it will be necessary for us to consider how far it is levied on those benefited by the removal of indirect taxes – how far it applies to all classes – and whether it is one-sided and unjust, or fair and equitable, in its operation. Before we consent to an impost which must affect us and our children, it is well that we should thoroughly understand the nature of the obligation we undertake. The income-tax was originally proposed to supply the loss of revenue sustained in consequence of an over-reduction of the indirect taxes; and as a matter of equity it follows, that the supplies should be drawn, though in a different form, from the same portion of the community.
Is this the case? Can any man venture to say that the income-tax, as we have known it for the last five years, has been borne with equal fairness by all classes of the community? Is it not, on the contrary, the most unequal, the most unjust, and the most oppressive tax that ever yet was levied? We hardly believe that on this point there can be any difference of opinion: and we shall now proceed to notice the separate considerations upon which our decided and determined hostility to the measure is based.
By exempting from taxation all incomes below £150, a glaring act of injustice is committed. There is no reason whatever why that amount should be fixed upon as the lowest point – why the tradesman, clerk, or rising professional man, who barely clears that amount of profit, should be made to pay permanently for the others who are not so industrious or so fortunate. It is not, however, difficult to understand why Sir Robert Peel, in proposing the tax as a mere temporary relief, should have been cautious to avoid any agitation of the masses on a question so vitally important to their well-being, had justice been the foundation of his plan. He probably thought that, by exempting that portion of the middle classes whose incomes did not reach the above amount, he would at all events secure their neutrality, and perhaps purchase their support in any subsequent attempt to render the tax perpetual. This view is fortified by the exposition contained in the famous Elbing letter, and though we may admire the ingenuity of the scheme, we cannot commend it for morality. If this tax is to be continued and augmented, we are in justice entitled to demand that it shall be carried down to the very lowest point at which the amount of revenue drawn may exceed the cost of collection. In 1798, according to Mr Porter, "an income tax was imposed at the rate of ten per cent upon all incomes amounting to £200 and upwards, with diminishing rates upon smaller incomes, down to £60 per annum, below which rate the tax was not to apply." If we are to persevere in this unwholesome style of taxation, there is no reason whatever why some such arrangement as the above should not be adopted. It is contrary to the constitution of a free country, that any class should be selected as the subjects of isolated taxation, and doubly so when the selection is made for the almost avowed purpose of relieving some other class from the impost. Equal laws and equal rights can only be maintained where there is a proper equality of burdens; and if it be difficult to arrange the scale, as it undoubtedly is, the difficulty must be met by those who propose to substitute this unconstitutional mode of taxation for that which applied equally to all classes of the community. Why should each and all of us, who subsist by our own industry, and who are ready to pay our own share of the national expenditure, be forced in addition to pay the quota of others whose incomes do not amount to £150? Surely, there is less difference in position between the man who clears £140 a-year by his trade, and another whose gross profits amount to £155, than between the latter and the possessor of a revenue of £10,000 per annum? And yet, the two last are to be charged five per cent on their incomes, whilst the other, who has the sense to moderate his industry, is to be entitled to escape scot-free!
Another monstrous hardship of the income-tax is its pressure upon professional men, and upon those whose incomes are precarious. No distinction is made by the act of 1842, between profits accruing from realised property, and those which are entirely the product of individual and personal exertion; and yet, in every point of view, there is a vast difference between the parties so situated. The man who derives an income of £1000 a-year from landed property, or from the funds, is in a far better position than the divine, the lawyer, the physician, or the military officer, whose incomes perish with their persons. That most pressing duty of life, the necessity of laying by Some provision for a rising family, is in the one case already fulfilled – in the other it is urgent; and yet no distinction whatever is made between the two. The professional man is compelled year after year to lay aside a large portion of his income, for the sake of securing, by insurance or otherwise, the means of subsistence for his family in the case of sudden death. He may not be able to spend one half of his apparent income, and yet no deduction is allowed on this account. He must pay for burdens not his own, and for ministerial folly in which he was no participator, an amount equal to that which is levied from the fund-holder or the man of acres, in the full knowledge that, when he dies, his capital is buried with him, whilst that of the other class remains tangible and available by inheritance. This is another ground upon which we decidedly object to the continuance and augmentation of the income-tax.
But the worst and most intolerable feature of the whole remains behind. Unjustly apportioned as this tax undoubtedly is among ourselves, the total exemption of Ireland from its operation is a matter which cannot fail to excite throughout Great Britain a feeling of universal and bitter indignation. Ireland, as we all know, is already exempted from several of our heaviest burdens: she is by far the greatest pensioner of the public purse; and the charities and bounties which have been so indiscriminately lavished upon her, are beyond all bounds disproportionate either to her wants or her gratitude. But when it is seriously proposed to make this tax – which is a class one – permanent, and to exempt from its operation all persons of property and income in Ireland, it is full time that we should speak out boldly, and declare, that at all hazards we shall not submit to so gross and flagrant an injustice. This is no time for puerile remonstrance. We have already borne and suffered more than we are able to endure; and we must not permit ourselves to be sacrificed, in order that Lord John Russell may command the Irish votes; we must not be impoverished, in order to give a new impetus to the cause of turbulence and sedition. In particular, let us impress upon our representatives, that this is a matter in which Scotland is vitally concerned. We have submitted very tamely and quietly to much neglect, and to a good deal of palpable injustice; we have abstained from making that outcry which the notorious neglect, by each succeeding government, of our institutions and foundations rendered almost a national duty. We have allowed ourselves, though the poorer country of the two, to be taxed on the same scale with England; but we cannot, and must not, be silent sufferers under this crowning act of oppression. Ireland must not be permitted any longer to benefit by our patience and our thrift. On this part of the subject, Lord John Russell is peculiarly weak. He feels, and by implication admits, the impropriety of the Irish exemption; and he took refuge from the derisive cheering of the House in some general, but useless axioms, to the effect that the prosperity of Ireland involved the prosperity of the United Kingdom. All we can say upon that topic is, that if the well-being of Britain depends upon the exertions and tranquillity of Ireland, our existence as a great empire at the present day may be counted as the most stupendous of modern miracles. But this, even in the most favourable point of view, affords no argument at all. We presume it is admitted, that the prosperity of Scotland has something to do with the welfare of the United Kingdom; but are we on that account entitled to demand that the people of England shall bear at least one half of our proper fiscal burdens? The pretext is so flimsy, that we wonder how any prime minister could find courage to state it in his place. This is avowedly not a tax which is to affect the working or pauper population: it does not wring the pence from the hands of the peasant. It spares all incomes under £150; and are we now to be deliberately told, when this impost is sought to be made permanent, that the lawyers, physicians, and tradesmen of Dublin are to be exempted from an assessment, occasioned by a general defalcation of the revenue, to the gross injury of their professional brethren who have the misfortune to reside in Edinburgh? But we go a great deal further than this. We say, that if exemption is to be given to the Irish landlords, a stronger case for the same immunity may be preferred in behalf of the landowners throughout the greater part of Scotland. The cruel suppression of the kelp manufacture has long ago reduced a vast portion of the population located in the Western Highlands and Islands to a state of pauperism. Poor-rates have been enormously increased; and the failure of the potato-crop was felt in those districts at least as severely as in Ireland. Very scanty indeed was the relief doled out by government here, at the time when large supplies were forced into the turbulent island; the burden of maintaining the poor was thrown upon our proprietors; and their reward is to be an augmented income-tax of five per cent, whilst the Irish, as usual, are to go free! Really, when we consider this matter in its broad and open bearing, the injustice appears so enormous, that we can hardly bring ourselves to believe that it is seriously intended to perpetrate it. At all events our course is clear. There can be no party distinctions in such a matter as this. Whatever difference of opinion may exist as to the policy of continuing the income-tax, there can be none as to the propriety of its just and equal distribution throughout the empire. The voice of Scotland must be heard upon this point, and loudly too, else our fragmentary representation is nothing more than a shadow and a dream. We trust that both the counties and the towns will bestir themselves to oppose this meditated act of spoliation; and by a ready and united resistance, compel the ministry to remember that higher and weightier considerations than the command of some Irish votes are involved in a question so momentous and so vital to the whole community.