It is therefore needful to leave the way open for gradual changes. In every new law, the changes of circumstance which are likely to arise should be anticipated, by leaving the way open for them to begin to act gently and gradually. The principle of fixed fines (based on income tax), regardless of any reflection on character, for various infractions of a civil law (or even of some criminal laws) should be always open, so that, as necessities arise, the prevalence of such fines would call attention to the need of some change. An excellent system has been found in allowing a department a large latitude in interpreting a law, or a dispensing power in administering it; and this system might well be extended so far as it was not seriously abused by favouritism. Another mode of change is to permit a variety of types in different places, as in local administration, and then allow a large latitude for the adoption of any type found to work well in another place. This is partly reached by varying bye-laws; but this might well be extended higher in the scale, and with local liberty to adopt any bye-law already sanctioned elsewhere. The ways would thus be open for gradual movements, which could extend until they produced such pressure on the larger and more organic laws as to cause a serious legislative step. We will now turn to observe the far-reaching actual and probable effects of various laws, which at first might seem quite inadequate to cause such changes. Some years have passed since the graduation of death-duties, and we can begin to see the effects. The simple action of a tax, without any compulsion, has produced a profound change in a family system which centuries or thousands of years had left unaltered. The notorious clinging to power and money among the aged, has given way before the screw of the State. The custom which left the control of large estates to men generally between fifty and eighty years of age, and hampered their development by the dying hand, has largely yielded to the Indian custom, of the division of property among sons on their marriage or entry on public life. It is becoming habitual for a father to establish his sons with the family property, and only to retain such a portion of the estate as he may wish to fill his declining activities. This is a very beneficial change, though by no means a grateful one to the Exchequer which has brought it about. In lesser properties the same action occurs; a father will buy an annuity for himself, and distribute the remaining capital, each son being at liberty either to place his portion at compound interest, so as to replace at the probable date of his father's death the full amount which he would have received otherwise, or else to trust to replacing the amount when he may be at his most remunerative age.