“There's a new coachman a-going to try 'em, and I 'll leave him a precious legacy.” This is precisely what the Whigs did in their surrender of power to the Tories. They, indeed, left them a precious legacy:--without an ally abroad, with discontent and starvation at home, distant and expensive wars, depressed trade, and bankrupt speculation, form some portion of the valuable heritage they bequeathed to their heirs in power. The most sanguine saw matter of difficulty, and the greater number of men were tempted to despair at the prospects of the Conservative party; for, however happily all other questions may have terminated, they still see, in the corn-law, a point whose subtle difficulty would seem inaccessible to legislation. Ah! could the two great parties, that divide the state, only lay their heads together for a short time, and carry out that beautiful principle that Scribe announces in one of his vaudevilles:-- “Que le blé te vend cher, et le pain bon marché.” And why, after all, should not the collective wisdom of England be able to equal in ingenuity the conceptions of a farce-writer? Meanwhile, it is plain that political dissensions, and the rivalries of party, will prevent that mutual good understanding which might prove so beneficial to all. Reconciliations are but flimsy things at best; and whether the attempt be made to conciliate two rival churches, two opposite factions, or two separate interests of any kind whatever, it is usually a failure. It, therefore, becomes the duty of every good subject, and, _à fortiori_, of every good Conservative, to bestir himself at the present moment, and see what can be done to retrieve the sinking fortune of the state. Taxation, like flogging in the army, never comes on the right part of the back. Sometimes too high, sometimes too low. There is no knowing where to lay it on. Besides that, we have by this time got such a general raw all over us, there isn't a square inch of sound flesh that presents itself for a new infliction. Since the first French Revolution, the ingenuity of man has been tortured on the subject of finance; and had Dionysius lived in our days, instead of offering a bounty for the discovery of a new pleasure, he would have proposed a reward to the man who devised a new tax.