We would therefore suggest, 1st, That a general poll-tax should be raised on the country, without distinction of person, or age, or sex, for the purposes of education; and, in order that people might not murmur at it for its oppressiveness, we would fix it at the value of one day's work of an adult agricultural labourer. 2d, On all the acreage of the country we would recommend a land-tax to be levied, with the same intent, and without exception for any class of property whatsoever. This we would fix at some small fractional part of the annual value of the land in rent charge,--say at one penny per acre. 3d, On all household property in towns, for tenements, belonging to persons not in the condition of labourers, we would lay a similar tax of a small fractional portion of the annual rent; and on all mining and manufacturing property, wherever situated, we would impose a certain small annual charge. To fix ideas, we will suppose that the sum produced by this latter class of property should be equal to one-half of that charged for the same purpose on the landed proprietors. The sums to be raised may be thus calculated:-- 1st., The entire population of North and South Wales, as ascertained by the census of 1841, is 911,603: and the average rate of wages for an able-bodied agricultural labourer may be safely estimated at 1s. 6d. per diem, as a minimum throughout Wales, A poll-tax, therefore, of 1s. 6d. per head on the _whole_ population, would produce a sum of £68,375. 2d., The entire acreage of Wales is very nearly 5,206,900 acres; and a land-tax of 1d. per acre would therefore produce £21,695. 3d., Estimating a tax on houses, and mining and manufacturing property throughout Wales, at only half the amount of that raised on the land, we should have a sum of £10,847. The whole would stand thus:-- Poll-tax L.68,375 Land-tax 21,695 House-tax, &c. 10,847 --------- L.100,917 Now assuming that, whether by adhering to the old division of parishes for the formation of educational districts--and for many reasons, religious as well as political, we should be sorry to see this arrangement disturbed--there would be required, at the rate of at least one school for each parish, the total number of 863 schools. But on account of the increased size of some of the towns, and the accumulation of mining population in several mountainous districts, it might be necessary to provide more than this number. We will therefore, at a guess, fix it at 1000, and this would furnish at least one school for every 1000 of the whole population, adult as well as infantine--a proportion which will be allowed to be abundantly sufficient, when it is considered that such schools are intended only for the lower classes.