cradle to grave knew not what happiness meant, or made the start from a higher elevation, upon which destitution was impossible, there would still continue the climbing of myriads to greater heights and the resting on plateaus of infinitesimally few; indeed, as poverty tended to crush ambition, there would be a larger range of aspiration accompanying an improvement in the condition of the lowliest class. And so it proved. The system of government and taxation followed the theory of the range above destitution. Taxes were exacted in proportion to the ability to pay them. The payments for the many services the Post Office rendered were not regarded as taxation. The customs duties were looked upon as payments made in proportion to the desires of the people to use dutiable goods. If high customs duties meant high prices, they also meant high wages. The Empire, following the practice of other countries, was utterly averse to giving employment to the peoples of foreign nations. Every separate local dominion within the Empire was at liberty to impose by its legislature what duties it pleased as between itself and other parts of the Empire, but it was imperatively required to collect three times the same duties on commodities from foreign countries. This was of course meant to be prohibitive of foreign importations, and was practicable because the countries within the Empire could supply every commodity in the world. It was argued that to encourage foreign importations merely meant to pit cheap labour against the price for labour within the Empire. Besides the customs duties, the revenue was almost entirely made up of income tax and succession duties. Stamp duties, as obstacles to business, were considered an evidence of the ignorance of the past. The first five hundred pounds a year of income was free; but beyond that amount the State appropriated one clear fourth of all incomes. Similarly one quarter of the value of all successions, real or personal, in excess of ten thousand pounds, was payable to the State; and disposition by gifts before death came within the succession values. A man or woman was compelled to leave half his or her property, after payment of succession duty, in defined proportion to the children and wife or husband, as the case might be, or failing these to near relations; the other half he or she might dispose of at pleasure. It was argued that to a certain extent the amasser of wealth had only a life interest in it, and that it was not for the happiness of the successors of deceased people to come into such wealth that the ambition to work and labour would be wanting. The system did not discourage the amassment of wealth; on the contrary, larger fortunes were made than in former times. Higher prices gave to fortunes of course a comparatively less purchasing power; but taking the higher prices into consideration, the accumulation of wealth became a more honourable ambition and a