process of persuasive rhetoric employed by the minister to ensure the adoption of his scheme. The injustice of the tax was admitted; the sacrifice lauded as an example of public patriotism; and that portion of the community who were selected as the victims, so hugged, coaxed, and wheedled, that it was almost beyond the power of human nature to deny a boon which was implored in such terms of seducing endearment. And, in truth, the scheme did involve a sacrifice; because it amounted to nothing less than a partial confiscation of property. One class of the community were to be directly taxed, whilst another was allowed to go free. What was still worse, two of the united kingdoms were to be subjected to a burden from which the third was altogether relieved. On principle, the income-tax was indefensible, nor did Sir Robert Peel attempt to place his measure so high. With much seeming candour he anticipated all objections, and his scheme was carried on the faith of its merely temporary endurance. Instead of producing three millions, as was anticipated, the income-tax returns amounted to considerably more than five; and, as trade did revive, it was within the power of Sir Robert Peel to have redeemed his pledge with honour, and to have relieved the class which had been subjected, voluntarily, to this unusual burden, at the termination of the first period of three years. It then, however, appeared that the revenue so raised had been diverted from its proper purpose. It was not used as the substitute for a temporary deficiency, but as the means of making that deficiency absolutely permanent. More indirect taxes were taken off, more duties repealed; so that, at the end of three years, it was impossible to dispense with the income-tax. In fact, the minister had broken his word. The horse, says Æsop, being desirous to avenge himself on his old enemy the stag, allowed the man to clap a saddle on his back, and to ride in pursuit. He had his revenge, indeed, but the saddle has never been removed to the present day. It would be well if, in this age, when prevarication and disingenuity are so rife in high places, the fables of the shrewd Phrygian were consulted more frequently, for the sake of the morals which they convey.