persons that Ministers felt the greatest reluctance in imposing the tax--at least to its present extent, only under an absolute compulsion of state policy. The total, or even partial exemption of this class of persons from the operation of the income-tax, would have been attended with consequences that were not to be contemplated for a moment, and into which it is impracticable here satisfactorily to enter. The tax undoubtedly pinches severely men of small and uncertain incomes, who are striving, on slender means, to maintain a respectable station in society; the man who, with a large family to be supported _and educated_, and who moves in a respectable sphere of society, has to pay his L.9 or L.12 out of his precarious L.300 or L.400 a-year, is an object of most earnest sympathy. Still, let him not lose sight of the undoubted hardships borne by his wealthier brethren. Is it nothing for a man--say the Duke of Buccleuch, the Marquis of Westminster, the Duke of Sutherland, or Lord Ashburton, or Mr Rothschild--to have to pay down their L.3000, L.4000, or L.5000 clear per annum, as the per-centage on their magnificent incomes, in sudden and unexpected addition to the innumerable and imperative calls upon them already existing, such as compulsory upholding of many great establishments in different parts of the country--various members of their families--married and single--to support in a style adequate to their rank and position in the country? It is needless, however, to pursue the matter further. The plain truth is, there is no help for it; the burthen is one that must be borne, and it is being borne bravely.