"Of the number of persons actually employed by the agriculturists and manufacturers, no difference of opinion can exist, as we have adopted the Government classification in every instance, and copied the figures given in the returns. We believe this classification to be correct in principle, and but slightly erroneous in details. "Political economists may exercise their ingenuity by calling in question this classification, but we believe it is the only one that accurately traces the dependence of an individual on the one or the other interest; and, as this is the primary object of all such matters, if it attains this end, it is sufficient for all purposes. By the landed interest we mean not only the proprietors of the soil, but all that are engaged in its cultivation, and all the interests that are dependent on and supported by both landlord and tenant. An agriculturist is one who grows the raw material. The manufacturer changes the fabric from cotton into calico, flax into linen, wool into cloth, raw into manufactured silk, mineral ores into various combinations of metals, and the skin of an animal into leather. "All besides the agriculturists and the manufacturers are auxiliaries, not principals. Thus the handicraftsman alters the form, but not the substance, and adapts the article to the use of the consumer,--so the miller, baker, and butcher; the tailor, milliner, and shoemaker. "There is also a very numerous class, who neither produce, manufacture, nor alter the shape or substance of an article, and these are called merchants, if they buy and sell in a wholesale manner, or shopkeepers and retail dealers if they sell by retail. The business of these is to distribute all articles imported from abroad or produced at home, through every city, town, and village, in the United Kingdom; and the Government definition of all these auxiliaries is 'engaged in trade and commerce.' "The dependence of any particular class engaged in trade and commerce, or in handicraft, is not upon the party who produces, alters, or supplies the article, but on the individual who consumes it; and if there is any tax whatever on the raw material, or on anything used in its manufacture, adaptation, or distribution, it is on him that all and every item of such tax, together with all profits and charges, must ultimately fall.