The fiscal oppression is nearly as unbearable as the political and social. The taxation, both as regards its amount and the mode of enforcing it, is ruinous to the individual, and operates as a fatal check to the progress of industry. The country is eaten up with foreign soldiers. The great hotels in all the principal towns resemble casernes. The reader may judge of my surprise on opening my bed-room door one morning, to find that a couple of Croats had slept on the mat outside of it all night. It might be a special mark of honour to myself; but I rather think that they are accustomed to bivouac in the passages and lobbies. The eternal drumming in the streets is enough to deafen one for life. To the traveller it is sufficiently annoying; how much more so to the Bolognese, who knows that that is music for which he must pay dear! Since 1848, the aggregate of taxation between Leghorn and Ancona has been increased about 40 per cent.; and the taxes are levied upon a principle of arbitrary assessment which compels the rich to simulate poverty, as in Turkey, lest they should be stripped of their last farthing. In Bologna, the payments of the house and land tax, which used to be made every two months, are now collected for the same sums every seven weeks; and a per centage is added at the pleasure of the Government, of which no one knows the amount till the collector calls with his demand. In other towns an income-tax is levied upon trades and professions, framed upon no rule but the supposed capabilities of the individual assessed to pay. Bologna, I may note, although in the Papal States, is now quite an Austrian town. The Austrians have there six-and-twenty pieces of artillery, and are building extensive barracks for cavalry and infantry. Bologna belongs to that part of the Papal States called the Four Legations, where, whether it pleases the Pope to be so protected or not, it is now quite understood that the Austrians have come to stay. The officer in command at Bologna styles himself its civil as well as military governor.