"Inasmuch, however, as there is no wealth in this country of any amount, but what has been derived either from agriculture or manufactures, nor any of which the value is not determined by the success of these, so again this consumer, whatever his rank or position in society may be, is mainly dependent on them. The rental of land, the income from houses, or investments in the public funds, are merely the representatives of so much labour; and the means necessary to pay them are principally drawn from either agriculture or manufactures. "Our annual creation of wealth may be thus stated:-- Agriculture, £250,000,000 Manufactures, deducting the } value of the raw material, } 127,000,000 Money interest, 37,000,000 Colonial interest, 18,000,000 Foreign commerce, (including } shipping interest,) 10 per } 15,000,000 cent on amount of exports } and imports,} Fisheries, 3,000,000 ------------ £450,000,000" ------------ _And from one or other of these does every individual in the land derive his income or means of support._ The Peer of the realm, the landed proprietor, the Government annuitant, the clergyman, the medical and the legal adviser, with the banker, merchant, dealer, and handicraftsman of every class and kind,--derive what is necessary to support their state and condition, and their daily sustenance, from these spring-heads of national wealth. This is the substance of the nation, and what we call money consists merely of the counters we use to denote and measure the value of this substance as it passes from one to another. "To do equal justice to all classes, the legislation of a country ought, therefore, to keep steadily in view their relative importance, not only as regards numbers, but also their powers of production, and the proportion which they severally bear of the national burdens. Unless this is the governing principle, it strikes at the root of their prosperity, and the injury inflicted on a class is evinced in the gradual decay of the whole community." Acting upon these distinct, and, we submit, perfectly sound principles, Mr Spackman has compiled his tables in the following manner. The Government returns are quite explicit as to the number of those engaged directly in agriculture and in manufactures. Mr Spackman takes each county separately; and having set down the relative numbers of each class, he divides the remainder of the population between these according to their proportion. For example, let us instance his table of the county of Lanark, which is the great seat of Scottish manufactures. We find, from the official returns, that the following numbers are directly engaged:--