We cannot be expected to express much sorrow at the approaching departure of the Imperial sufferer from the present Session of existence, already protracted beyond the usual span; and, in fact, will not pretend to say that we shall not consider it a very happy release. * * * * * THE REVIEW AT SPITHEAD.--It is wonderful that this affair was not a sad mistake; for there is no doubt that the Reviewers were all at sea. [Illustration: SHAM FIGHT AT SPITHEAD. _Boarder._ "AH! IT'S ALL WERRY WELL; BUT O, JACK--IF YOU HAD BEEN A ROOSHIAN!"] * * * * * WHO SENDS ALL THE CONSCIENCE-MONEY? [Illustration: T] There is a question we would ask the reader: Did ever he meet with a person who had sent any "conscience-money" to the CHANCELLOR OF THE EXCHEQUER? We have met with many curious people in our lifetime, but we must say we never came in contact with an eccentric individual, who indulged in any peculiarity half so strange as the above. We do not believe such an individual exists. If ever there was a myth, we should say that individual is fairly entitled to call himself one. He must be the myth of all myths; unless perchance it is the CHANCELLOR OF THE EXCHEQUER himself, who sends all these conscience-moneys. We have long had a suspicion of this nature; firstly, because we never see any return of these numerous sums of money entered in the Quarter's Revenue; and, secondly, because we believe he does it to decoy others to do the same. If you notice, these conscientious offerings are generally made in favour of the income-tax. Now, the CHANCELLOR OF THE EXCHEQUER knows very well that this tax is not a popular one. He also knows that, on account of its unpopularity, there is a very large class of HER MAJESTY'S subjects who particularly dislike paying it. Give them but a chance of evading the payment, and they do not in the least scruple availing themselves of it. We do not say whether the practice, so pursued, is honest or not, but such is the fact! The CHANCELLOR OF THE EXCHEQUER, therefore, hits every now and then upon the "conscience-money" expedient in order to reproach every man who has been a defaulter with the fact of his non-payment. It is only another way of saying to him, "Why don't you follow his example? Look at A. B.; what a noble-minded fellow he is! By some accident he has neglected to pay £50 for his share of the Income-Tax, and here, by Jove, he has sent it! Now, if _you_ have any conscience, you will immediately do the same." We cannot say whether any one does send anything. A few pounds may drop in occasionally, but we suspect that the majority of the sums, sent in the name of A. B., or X. Y. Z., and the other popular initials of the alphabet, are forwarded by the CHANCELLOR OF THE EXCHEQUER himself. It is a financial dodge for inducing reluctant tax-payers to do that as a matter of "conscience," which they will not do as a pleasure.