Why not foretell? Was it not certain that when a tax on an article of consumption was increased, the consumption fell off in a definite proportion? Quite certain; but then came in another sort of disturbance. When duties rose very high, smuggling was the next thing; and there was no calculating how smuggling might keep up the demand. “Nor what new taxes it may lead to,” observed Henry. “If the consumption of taxed articles falls off, the revenue suffers; and if, at the same time, smuggling increases, new expenses are incurred for guarding the coast. The people must pay both for the one and the other; and so, the next thing is to lay on new taxes.” “Ah!” groaned the old man. “They begin to talk of an income tax.” Whatever Henry’s opinion of an income tax might be, he was aware that few inflictions could be so dreadful to his father. Mr. Farrer, possessed, it was supposed, of nearly half a million, managed to pay less in taxes than most of his neighbours who happened to have eight hundred a year, and spent it. Mr. Farrer eschewed luxuries, except a few of the most unexpensive; he was sparing of comforts, and got off paying more to the state than any other man who must have common food, clothing, and house-room. His contributions must be prodigiously increased if he was to be made to pay in proportion to his income. It was a subject on which none of his family dared to speak, even on this morrow of a piece of good fortune. The most moderate income tax would sweep away more than the addition gained by the dropping of the two lives in the joint annuity. “They had better mend their old ways than try new,” said Michael. “If they knew how, they might get more by every tax than it has yielded yet. Peek says so. He says there is not a taxed article eaten or drunk, or used, that would not yield more if the tax was lowered; and Peek ought to know.” “And you ought to know, Mike, that you are the last man that should wish for such a change,” said his father, with a sly wink. Michael’s laugh made his brother uneasy; he scarcely knew why. “It is a great wrong, I think,” said Henry, “to keep the poorer classes from the use of comforts and luxuries that they might have, if the state managed its plan of taxation better.” “Well, and so it is, Henry; and I often say so when I see a poor man come for his tobacco, and grumble at the price, and threaten it shall be the last time; and a poor woman cheapen her ounce of tea, and taste the butter and smell at the cheese, and go away without buying any of them. As long as good management would serve to satisfy such poor creatures as these, without bringing an income tax upon their betters, it is a shame there is no such management.” “How much more would be consumed in your family, sir, if taxes on commodities were lowered as you would have them?”