Indeed, if the income-tax is really to become permanent, it must be placed upon an entirely different basis, and undergo a thorough revision. It cannot be suffered to pass in that light and easy manner which Lord John Russell seems to contemplate. His former colleague, Mr Baring, feels this, and does not hesitate to say it. We quote from his remarks upon the subject:--"It might be very well in times of great difficulty, or in time of war, to do that under the pressing necessity of the circumstances, which they were prepared to justify solely on the grounds of such necessity, but which would not be justifiable without it. When, then, they proposed for two or three years to lay on an income-tax in time of war, they might not be very nice in seeing that the tax pressed equally on all classes; but when they came to raise all income-tax of five per cent, and made it part of the permanent system of taxation, he thought they were bound to make it a more equable and fair tax than it was at present. He alluded to the different manner in which the tax pressed upon incomes derived from property, and from those which depended on the exertions of individuals. He did not think this tax, as it was at present imposed, could long stand the test of fair reasoning." It may be very well for the premier to state, with Whig glibness, that "we propose, therefore, to take the tax exactly as it has been imposed in late years--on the same principles on which it was proposed and defended by Mr Pitt, on the principles on which it was increased by Lord Grenville and Lord Lansdowne." He is utterly wrong, both in his history and in his inference. The present tax is, in its most important features, defencible upon no principle that ever was enunciated before; and he is mistaken if he supposes that the British nation will consider a permanent impost in the same light as one which was merely temporary. We maintain that the measure, as a whole, is in the highest degree dangerous and unconstitutional; but if we are compelled to submit to it as the product of wild and reckless experiment, it is absolutely necessary that it should be reconstructed in accordance to the dictates of justice. The late act was neither so framed nor administered. Upon what principle, we should like to know, is the English landed proprietor assessed upon a rental from which all parochial and other burdens are deducted, whilst in Scotland the landlord is charged upon the gross amount? The Englishman is entitled to deduction of poor, county, highway, church, and police rates; whilst the Scotchman is very coolly handed over to the tender mercies of the commissioners under schedule A, and assessed to the uttermost farthing! This is but one instance of the inequality which pervades the act of 1842; and although it might have been passed over without much notice in a scheme of taxation which was only to last for a limited time, it must not be suffered to remain unaltered when a