But, unfortunately, sewerage and its concomitants form but a small part of the considerations connected with the government of this country. A ministry may ask some popularity, but it can hardly found a claim for permanency on the fact of its attention to drains. In the first place, Lord John Russell and his colleagues have serious difficulties before them in the state of the public revenue. The late fiscal changes cannot but have the effect of causing a most serious defalcation, which must be immediately and summarily supplied. It will not do to attribute this defalcation to the acts of the late government, since the Whigs were not only the cordial supporters of these measures, but were ready to have taken the initiative. They are as much answerable as Sir Robert Peel, if, at the end of the present year, the accounts of Exchequer shall exhibit a large deficiency, which cannot, consistently with their own policy, be remedied by any new indirect taxation. The moment that free-trade is adopted as a broad principle, there can be no going back upon former steps. There is no resource left except a direct appeal to the purse, which may, indeed, be made by an additional income-tax, if the country are of a temper to submit to it. But we apprehend that a good deal of negotiation will be necessary before any such measure can be carried. The agriculturists are not in a mood to submit to any further burdens. The eyes of the productive classes are by this time a little opened to the effects of foreign importation, and their trade has been already much crippled by the influx of manufactured articles from abroad. Above all, a strong conviction is felt, both in England and in Scotland, of the gross injustice of the system which throws the whole burden of the direct taxation upon the inhabitants of these two countries, whilst Ireland is entirely free. It is a system which admits of no excuse, and which cannot continue long. The immunities which Ireland already enjoyed were any thing but reasons for exempting her from the operation of income-tax. It is not a question of relative poverty, for the scale is so adjusted that no man is taxed except according to his possession; and it does seem utterly inexplicable, and highly unjust to the Scotsman who pays his regular assessments, and a per centage besides upon his income of L150, that the Irishman, in similar circumstances, should be exempt from either charge. It was this feeling, we believe, more than any other, which rendered the increased grant to Maynooth college obnoxious to the greater part of the British nation; and which, setting aside all other considerations, would at once seal the fate of any ministry that might be rash enough to propose the endowment of the Romish clergy out of the consolidated fund. An increased direct taxation, therefore, would, under present circumstances, be a most dangerous experiment for the Whigs; and yet, if they do not