We speak of "the moral courage" to establish an efficient system of taxation, more in deference to the traditionary unpopularity of the tax-gatherer than because, in the present state of affairs, there is any just cause to doubt the willingness of the people to make the necessary sacrifices for the support of the Government and the defence of the country. In peaceful times and in an ordinary state of affairs, it may be admitted that the tax-gatherer is an unwelcome visitant. Mr. Jefferson relied upon him in 1799 to bring about a change of parties and administrations. But the country was then poor, the parties equally divided, and the political issues matters of temper and theory, on which men delight to differ and to argue, rather than those stern realities in which, at the present time, the very being of the State is wrapt up. Accordingly, it is a most remarkable fact at the present day, and one certainly without example in this country, perhaps in any country, that the unanimous desire of the people is for taxation, adequate, efficient taxation. Although the emergencies of the service, and the large amounts which it requires, are daily commented on by the public journals, and are perfectly well understood, not a voice has been uttered on the subject which does not call for taxation. The Secretary of the Treasury is censured, the Committee of Ways and Means rebuked, the patriotism of Congress called in question, because the absolute necessity for heavy taxation is not urged with sufficient warmth by the Executive, and the requisite laws for laying the tax are delayed in their introduction and passage. And reason good; for, while the legislation required to impose a tax lingers, the whole mass of the country's property is incurring the fearful peril of a prostration of the public credit.