A charge of sixpence a week upon an artisan who earns twenty-five shillings a week may be the difference between sufficiency and insufficiency. A charge of L1,000 a year upon the head of a family who earns, or receives without earning, L20,000 a year leaves him with everything which could be required for the fullest development of all his natural capacities. Taxation of poverty cripples life. Taxation of wealth does not. The new Liberalism, seeking to extend life, must draw upon abundance and superfluity. In their economic proposals the Liberal Governments since 1906 have thus advanced along the old line towards the more complete emancipation of the individual. If they have interfered with liberty, they have interfered with liberty on one side only to enlarge it on another, and the money required for reform has been so provided as to reduce by as little as possible individual capacity for growth. Whatever the particular defects of these {344} social reforms may be, their general character has been as Liberal as that of the reforms of 1832 and 1868. In other matters they have met with varied success. Their repayment of debt and their refusal to continue the wasteful policy of borrowing for the construction of works have followed the best traditions of Peel and Gladstone, though Mr. Lloyd George's treatment of the surplus of 1912 affords a vicious precedent for less economical successors. The Irish University Act, the Home Rule Bill, and the Welsh Disestablishment Bill are partly recognitions of the principle of nationality, concessions to the demand that matters of local concern shall be regulated by local opinion. They also express the other Liberal principle, that sects shall be equal in the State. Recent demonstrations in Ulster, the persecution of Catholic and Liberal workmen in the shipyards of Belfast, and speeches which reveal a ferocity of religious bigotry equal to that of the seventeenth century, have confirmed rather than weakened Liberal belief in Home Rule. So long as one section of Irish society looks to England as the successor of an ancient enemy, and the other looks to her as a protector against the descendants of those whom their fathers kept beneath their heel, so long will incompatibility of temper exist. As soon as possible Liberals intend to put the inhabitants of Ireland in such a position that, ceasing to batten upon the exhumed remains of mediaeval controversies, they may discover, in the course of managing their joint affairs, that they are only Irishmen after all. The various Education Bills seem to have only partially expressed Liberal principles. It is impossible, in a country where sharply divided sects exist side by side, to establish a system which shall completely satisfy any party. Denominationalists and undenominationalists must agree upon mutual concessions. No practical hardship is done where denominational schools, with teachers subjected to