Another highly immoral view of taxation is that of "plucking the goose so that it feels it least." Such a maxim was appropriate and excellent for an opportunist minister of an autocratic sovereign. But the first necessity for the political health of a democracy is that the individual shall feel every tax; such is the only way to prevent the squandering of public money by the votes of ignorant taxpayers. It would be very wholesome if the national expenditure was presented as a series of personal bills, showing how much was spent on each department by an average £50, or £100, or £200 householder. He would then be as much ashamed of the smallness of some items as of the largeness of others. What is needed in place of the tax upon industry is a tax upon extravagance. We are accustomed to taxes which far exceed the prime cost upon tobacco and alcohol; and other luxuries should also be similarly taxed. If instead of taxing income (which is often requisite for reasonable living, or else usefully spent on improvements of the world), we had the luxuries taxed, the only people to complain (if the change were gradual) would be those who wasted instead of using their income. Let all ostentation be taxed very heavily, spacious rooms, large numbers of servants, costly food, motor cars (not professionally needed), entrance money for amusements, and tailors' and milliners' bills; and then a much smaller amount of such extravagance will equally bespeak wealth, and gain as much social consideration as at present. Such would be a moral taxation in place of the present wholly immoral and indefensible system of taxing industry and leaving waste unchecked. We will now look to other eventual results of small continual action. The effect of transferring little by little the property in Irish land to the present occupiers has not been sufficiently noticed. For the present generation such a transference was merry enough to the tenant. But when he sells to another tenant what is to happen? Will a future tenant enter and gradually expropriate the present tenant, by treating him as a landlord? Certainly the present tenant will not be so foolish as to be thus trapped, he will demand money on the nail. How then is the future tenant to get his capital to buy the land? In most cases he will have to get it by borrowing on mortgage. And if the government is not prepared to always keep open a loan office for every incoming tenant to the end of time, a loan society or company must be his resort. Then if he should not pay this rent to the distant intangible society, his mortgage will be foreclosed. In place of a body of landlords, and landlords' agents who could always be personally approached, Ireland will fall into the hands of a landlordism of distant money-lenders without souls or feelings, and whom neither blandishments nor bullets can affect.