Some, however, prefer an intermediate course, and propose a _partial_ abolition of the duty. Mr. Charles Dickens has favoured us with a suggestion to this effect: he says, “In England, where _coloured_ paper is so little used, the Chancellor of the Exchequer might as well, as not, take off the duty altogether from coloured paper. It would cost the revenue a mere trifle, while it would be a vast boon to the public.” But what induces this assertion? If coloured paper is so little used, the trifling reduction could not be considered a _vast boon_. And one would like to know how or where it would be possible to draw a line of distinction between such papers as are coloured and those which are not. I happen to be in a position to assert that there is no class of paper whatever, which is not tinted more or less by different manufacturers. To suggest then a partial repeal of the duty upon such grounds, is, I apprehend, useless. If it had been confessed that the reduction would be a boon to the publisher, I should promptly have assented, simply because I am equally well aware that printing paper may be slightly tinted, with considerable advantage both as regards setting off the type, and the general appearance of a work; consequently if such really were to the public a boon, to the publisher it would be very considerably increased. However, in order that we may not be supposed to lean to the present regulations, I shall refer to one or two clauses of the Act which I have no doubt will suffice to show, that while in itself it is very far from perfect in its operation, as protecting the interests of those concerned, it is equally unsatisfactory, and in some respects unjust. I shall observe, that with regard to the Tax itself, I simply question whether it would be possible to impose one less injurious to the well-being of society, and against which, as of necessity, fewer persons could have cause to murmur, than the existing duty on paper. The sections of the Act to which I content myself with calling attention, are _three_, affecting the convenience and interest of the manufacturer, and _one_ which offers a ready opportunity for an act of seeming dishonesty. Every step of the manufacture of paper must be conducted under the surveillance of the Excise, and the provisions as to entries, folding, weighing, sorting, labelling, removing, and so on, are not only exceedingly numerous and vexatious, but enforced under heavy penalties. For instance, every paper maker is required by sections 20 & 21, to provide suitable scales and weights for the use of the Excise, and also to assist the officer in what we might conceive to be the execution of his peculiar duty, under the penalties, in the former case of £100., and in the latter, £50. for every refusal or neglect. To many manufacturers the cost of this extra labour alone becomes an important consideration.