Mr. Howitt describes his warehouse as a dingy, and not very extensive place, heaped with iron of all sorts, sizes, and forms, with barely a passage through the chaos of rusty bars into the inner sanctum, at once, study, counting-house, library, and general receptacle of odds and ends connected with his calling. Here and there, to complete the jumble, were plaster casts of Shakspeare, Achilles, Ajax, and Napoleon, suggestive of the presidency of literature over the materialism of commerce which marked the career of this singular being. By dint of great industry he began to flourish in business, and, at one time, could make a profit of 20_l._ a-day without moving from his seat. During this prosperous period he built a handsome villa-residence in the suburbs. He now had leisure to brood over the full force and effect of the Corn Laws. The subject was earnestly discussed then in all manufacturing circles of that district. Reverses now arrived. In 1837 he lost fully one-third of all his savings, getting out of the storm at last with about 6000_l._, which he wrote to Mr. Tait of Edinburgh, he intended, if possible, to retain. The palmy days of 20_l._ profits had gone by for Sheffield, and instead, all was commercial disaster and distrust. Elliott did well to retire with what little he had remaining. In his retreat he was still vividly haunted by the demon “Bread Tax.” This, then, was the period of the Corn Law Rhymes, and these bitter experiences lent to them that tone of sincerity and earnestness—that fire and frenzy which they breathed, and which sent them, hot, burning words of denunciation and wrath, into the bosoms of the working classes,—the toiling millions from whom Elliott sprang. “Bread Tax,” indeed, to him, was a thing of terrible import and bitter experience: hence he uses no gentle terms, or honeyed phrases when dealing with the obnoxious impost. Sometimes coarse invective, and angry assertion, take the place of convincing reason, and calm philosophy. At others, there is a true vein of poetry and pathos running through the rather unpoetic theme, which touches us with its Wordsworthian feeling and gentleness. Then he would be found calling down thunders upon the devoted heads of the monopolists, with all a fanatic’s hearty zeal, and in his fury he would even pursue them, not merely through the world, but beyond its dim frontiers and across the threshold of another state. Take them, however, as they stand—and more vigorous, effective, and startling political poetry has not graced the literature of the age.