One or two Government measures were passed into law. District and Parish Councils were established by an Act of 1893 to do the less important work of rural government under the County Councils, and this Act was more Liberal than that of 1888 in that it permitted the election of women. The Budget {309} of 1894 greatly increased the death duties on landed property and at last put an end to the advantages which it enjoyed in comparison with other forms of wealth. The same Budget emphasized and extended the principle of taxation according to ability to pay. Where money was required by the State for public purposes, it was reasonable that those who had large accumulations should pay at a higher rate than those who had small. Equality of rate was not equality of taxation. The estates of deceased persons were thus directly taxed upon a graduated scale, and the first step was taken in the process of shifting fiscal burdens from the poorer to the richer classes, which is so marked a feature of modern Liberal policy. This reform, the House of Lords not having yet the boldness to interfere with taxation, was carried without much difficulty. A more direct attempt to improve economic conditions failed. The Employers' Liability Bill, compensating workmen for injuries caused by the neglect of fellow-workmen under the rank of foreman, was so amended by the Lords that it had to be dropped. The second Home Rule Bill passed the Commons, but was beaten in the Lords by ten to one. Gladstone resigned in March, 1894, and his place was taken by Lord Rosebery, a splendid orator, who could never lead the people because he could never understand them. Welsh Disestablishment and Local Veto Bills were introduced and dropped, because even the House of Commons would not pass them. The party collapsed in a few months, and the Tories came back to office and to power. The tide had been but little checked, and it now resumed its steady course away from Liberal ideals. The examination of the current of events requires some preliminary investigation of prevailing modes of thought.