"Without regard to the original value of the soil, the gross amount of property in land is the fittest subject of taxation; and could it be made to support the whole expense of the public, great advantages would arise to all orders of men. What then, may it be said, would not, in that case, the proprietors of stock in trade, in manufactures, and arts, escape taxation, that is, the proprietors of one half of the national income? They would indeed be so exempted; and very justly, and very profitably for the state; for _it accords with the best interests of the community through successive generations, that_ ACTIVE PROGRESSIVE INDUSTRY SHOULD BE EXEMPTED, IF POSSIBLE, FROM EVERY PUBLIC BURTHEN, _and that the whole weight should be laid on that quiescent stock, which has been formerly accumulated, as the reward of an industry which is now no longer exerted_."--P. 207. In another work on political economy, Sir James has also recorded his opinion, and indicated some passages, which have been copied by Godwin. The work is: _Doutes Proposés aux Philosophes Economistes sur l'Ordre Naturel et Essentiel des Sociétés Politiques, par M. l'Abbé de Mably_: à la Haye, 1768, 8vo. "This book is a greater mixture of sense and nonsense than any other I ever read. What he says against the _Political_ jargon of the Economists, their evidence and their _despotisme légal_, is perfectly well reasoned. His own system of ascribing all evils to the Institution _of Separate Property_ is too absurd for any serious discussion." It is pleasant to have these recorded opinions of such a man as Mackintosh on books the subjects of which he had deeply meditated. Indeed, to me there is a great charm in such private memoranda of a distinguished and able man, giving the passing impression on his mind in the course of his reading. S. W. SINGER. Mickleham, June 7. 1851. NOTES ON IRELAND, NO. I. _Notes on Ireland's Freedom from Serpents._ That Ireland was infested with venomous reptiles before St. Patrick's time, that he banished them, "_and that serpents cannot survive in Ireland_," is a well-known tradition, and one universally received amongst the native Irish. In Christian symbolism it was usual to designate sin or Paganism by a serpent or dragon, and saints who converted heathen nations, or subdued the evil promptings of their own nature, were represented with a serpent or dragon beneath their feet. Thus, St. Patrick, by preaching the doctrine of the Cross, and uprooting Paganism, may be said to have banished venomous serpents from Ireland. In his case, however, the symbol may have had a deeper meaning, if, as many (and with great probability) think, _serpent worship_ formed part of that Oriental heathenism which obtained in early times in Ireland.