from them. We are vastly mistaken if Lord John does not regard them with secret scorn, and experience a shudder of disgust from any momentary contact with them; and shall not be surprised if, during the ensuing session, he should be at no particular pains to conceal the state of his mind. One circumstance highly honourable to the national character, in relation to the income-tax, should not escape observation: that comparatively little or no real opposition, certainly no clamorous opposition, has been offered to the _principle_ of the tax, and the policy of its imposition, by those on whom its pressure falls heaviest, namely, the great capitalists and landed proprietors of the kingdom. "The grasshopper," said Mr Burke, "fills the whole field with the noise of its chirping, while the stately ox browses in silence." The clamour against the income-tax comes mainly from those who are unscathed by it; those who suffer most severely from it, suffer in silence. The inferior machinery of the income-tax is unquestionably very far from attaining that degree of perfection, which we had a right to look for from the able and practised hands which framed it. The outcry raised, however, against the income-tax on this score, particularly on the ground of the heedlessness of subordinate functionaries, is subsiding. There is evident, as far as the Government itself is concerned, an anxious desire to enforce the provisions of the act with the greatest possible degree of delicacy and forbearance, consistent with the discharge of 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