Mr. Reynolds also took a warm interest in the success and introduction of the steam engine, which he adopted in 1778. “For no one,” observes his daughter, “did he entertain sentiments of more affectionate esteem than for James Watt,” with whom, as well as with Wedgwood and Wilkinson, he was associated in several public movements of the time. Being a Friend he was opposed to war and refused Government orders for cannon; and he was stung to the quick when Pitt’s ministry proposed to lay a war tax upon coal. The country had been carrying on wars—wars everywhere, and with everybody, and to meet the lavish expenditure, the popular minister of the day, on whom Walpole tells us, “it rained gold boxes” for weeks running, “the pilot that weathered the storm,” sought to replenish the exchequer by a tax of 2s. per ton, to be paid on all coal without exception raised to the pit’s mouth. The iron-masters of Shropshire, Staffordshire and Yorkshire, as well as those of other English and Scottish counties were alarmed; it was felt to be an important crisis in the history of the trade. Deputations and petitions were sent up, but the wily premier had so carefully yet quietly surrounded himself with facts, that he knew of every pound of iron made and of every ton of coal that was raised. Pitt received the gentlemen connected with the trade with the greatest freedom and affability; bowed them in and out; appointed hours and places to meet their convenience, and left them dumbfounded at his knowledge of details of their own business. Mr. Reynolds entered the field in opposition to the tax, gave evidence before the Privy Council, and by petitions to the House and letters to members of the Cabinet, materially aided in defeating the attempt. The gravity of the occasion is, perhaps, even more evident to us, on whom the advantages of a cheap and plentiful supply of iron have fallen. We can better measure the consequences that must have followed. A tax upon coal at that period would have paralysed the trade, checked its development in this country, and thrown into the lap of others benefits we ourselves have derived; would have disendowed the island of advantages in which it is peculiarly rich,—upon which it is mainly dependent for its wealth, its progress, and its civilization. A tax upon coal would have been a tax upon iron, upon the manufacture of iron, upon its consumption, and its use in the arts and manufactures of the kingdom,—a tax upon spinning, weaving, and printing,—a tax upon the genius of Watt and Arkwright, whose improvements it would have thrown back and thwarted,—upon the extension of commerce at home and abroad. The immense advantages possessed by the manufacturers of the New World would then have given them the lead in a race in which, even now, it is as much as we can do to keep up. Our energies, just at a time when the iron nerves of England were put to their greatest strain, would have been paralysed, and we should have been