The interesting analysis of the resources of the different orders of the community contained in Mr W. H. Mallock's 'Classes and Masses' supplies tolerably conclusive evidence that the results of mining and railway enterprise have been distributed not very unequally between the rich and the poor, or, as Mr Mallock rather puts it, between income tax payers on £1,000 or upwards a year and those who, earning less than £150 a year, pay no income tax at all. His estimate is that the population of England contains seven hundred thousand families, equal to a total of three million souls, 'with means of subsistence, insufficient, barely sufficient, or precarious.' Although these figures represent the entire population at the Norman conquest, Mr Mallock is able to show that relatively to all inhabiting this realm the necessitous class has decreased, not increased. In the seventeenth century, one-third of the dwellers in Sheffield, then (1615) as to-day a great manufacturing centre, were dependent on charity. Thirteen years after the Queen's accession (_i.e._ 1850), out of every two hundred of our population nine were paupers. In 1882 the proportion of pauperism was only five. Between 1850 and 1897 the population has increased from twenty-eight millions to thirty-eight millions. The income-tax payers have increased from one million and a half to nearly eight millions.[8] Incomes between £150 and £1,000 have increased from three hundred thousand to nine hundred and ninety thousand. Incomes above £1,000 have increased from twenty-four thousand to sixty thousand; or, as this authority finds it more convenient to put it, the middle class has grown by six hundred and ninety thousand. The rich have been re-inforced by only thirty-six thousand. On the other hand Mr Mallock is able to dispose of the fallacy that during the present reign the very richest class have grown richer still. In 1850 the incomes of fifty thousand pounds and upwards were seventy-two thousand; in 1897 they are nearer a hundred thousand; thus while the fairly well-to-do middle classes have increased by hundreds of thousands, the professional plutocrats measure their increase only by a few simple thousands. Briefly summarized, the arithmetical argument of Mr Mallock is as follows. In 1800 the whole wealth of the country was two hundred and forty million pounds. Of that amount the workers took one hundred and eleven million pounds, leaving for the middle classes and the rich one hundred and thirty million pounds. Three quarters of a century later, or more exactly in 1881, Mr Mallock's latest date, making his argument still more applicable to 1897, the total of national wealth was one thousand three hundred millions. Of this the workers had six hundred and sixty millions. The working classes had thus, from being twenty millions behind the rich at the opening of the century, advanced twenty millions beyond the rich towards its close. From these figures, the inference is fair, and indeed