Earl Roberts's funeral took place on November 19 with simple but impressive ceremony. The remains, which had been brought back to his house at Ascot, were conveyed thence by special train to Charing Cross, whence they were borne on a gun carriage by the Embankment and Ludgate Hill to St. Paul's Cathedral, escorted by troops representing the Territorials, the Guards, Infantry, Cavalry, and Artillery, a naval detachment, and a mountain battery; and Earl Kitchener, Sir Evelyn Wood, Lord Methuen, and Lord Charles Beresford, were among the pall-bearers, who attended the remains from the Embankment to the Cathedral. At the door the Cathedral choir and clergy met and preceded the coffin, which was followed by the pall-bearers, the Primate, and the King. Many hundreds of the public visited the grave in the afternoon. A memorial monument was to be erected at the public cost. To return to Parliament: on November 17 the War Budget was introduced by the Chancellor of the Exchequer. After giving figures (to be found in the appended table) showing that he had to provide for a deficit by March 31 of 339,571,000_l._, he argued that a substantial part of this must be raised by taxation, justifying this course by the precedents set by Pitt in the French wars and Gladstone in the Crimean War. This war would cost at least 450,000,000_l._ in the first full year; not to tax heavily for it would be a serious departure from honoured and unbroken national tradition. If Great Britain now rose to the heroic level of 1798, she would be raising a revenue of from 450,000,000_l._ to 700,000,000_l._, and no borrowing would be needed. It was wisest to assume that the war would be long; it would be folly to borrow to meet interest on loans and loss of revenue; four-fifths of the money raised would be spent in Great Britain, and during the war and after reconstruction there would be practically no competition in neutral markets, except from America. For four or five years, therefore, British industries would be artificially stimulated; but afterwards our customers' purchasing power would be crippled and much capital would have been exhausted. During the period of inflation, therefore, as much as possible should be raised by taxation. War, too, was a time of sacrifice and self-denial, and readiness to bear taxation would strengthen British credit. No taxes would be levied interfering with productive industries, but all classes would be reached. The income tax would be doubled, but in the current year would be collected on only one-third of the income, so that it would be 1_s._ 8_d._ from December 1 on unearned and 1_s._ on earned income. Arrangements would be made to meet serious cases of loss of income through the war. As to the class that did not pay income tax, Ministers had regretfully abandoned the idea of a tax on wages, owing to the difficulties of dealing with varying rates, casual labour, and half-timers, and