No sign of the times is more alarming,—more excusably alarming,—to the dreaders of change, than the prevailing unwillingness to pay taxes,—except such as, being indirect, are paid unawares. The strongest case which the lovers of old ways have now to bring in opposition to the reforming spirit which is abroad, is that of numbers, who enjoy protection of life and property, being reluctant to pay for such protection. This reluctance is a bad symptom. It tells ill for some of our social arrangements, and offers an impediment, at the same time, to their rectification; and thus gives as much concern to the reformers as to the preservers of abuses. This eagerness to throw off the burdens of the state is a perfectly natural result of the burdens of the state having been made too heavy; but it does not the less exhibit an ignorance of social duty which stands formidably in the way of improvements in the arrangement of social liabilities. We are too heavily taxed, and the first object is to reduce our taxation. Indirect taxes are proved to be by far the heaviest, and the way to gain our object is therefore to exchange indirect for direct taxes, to the greatest possible extent. But the direct taxes are those that the people quarrel with. What encouragement is there for a government to propose a commutation of all taxes for one on property, when there is difficulty in getting the assessed taxes paid? How is it to be supposed that men will agree to that on a larger scale which they quarrel with on a smaller? How can there be a stronger temptation offered to our rulers to filch the payment out of our raw materials, our tea, our beer, our newspapers, and the articles of our clothing? The more difficulty there is in raising the supplies, the more risk we run of being made to yield of our substance in ways that we are unconscious of, and cannot check. The less manliness and reasonableness we show in being ready to bear our just burden, the less chance we have of the burden being lightened to the utmost. It is more than mortifying to perceive that an overburdened nation must, even if it had a ministry of sages, submit for a long time to pay an enormous tax upon its own ignorance.