"Gentlemen," answers the coal-dealer, with a hardness not equalled by the hardest clinker in his own anthracite,--"gentlemen, it's true the war is over, but there are taxes on cars, engines, repairs, and gross receipts, that add fifty per cent to transportation, while for five years past the nation has required so much coal and iron to carry on the war and to repair Southern tracks that few coal railways have been built and few mines opened. There must be rivalry and increased production to put down prices. New mines and railways cannot be opened with gold at the present rates, or while the internal taxes, direct and indirect, add fifteen dollars to the cost of each ton of bar-iron. Nor can there be a great fall while there is a prospect that the coal from Nova Scotia is to be excluded or raised in price by the repeal of the Reciprocity Treaty. Freights have risen to the unprecedented rate of four or five dollars per ton between Philadelphia and Massachusetts and Maine; and if we wish for former freights of two dollars per ton and lower prices, we must build steam colliers like those which run between Newcastle and London, and bring back the coasters that left the trade and took shelter under the flag of England. But the first thing is to bring down the price of gold, which will bring down both freight and profits, and enable the poor to enjoy the sparkle of the black diamonds. And now, Mr. Smith, let me say that what with the city, the State, and the national taxes, I am obliged to raise my rents, and I take the liberty to notify you that houses are scarce; and although I regret to disturb an old tenant and customer, I must add another hundred to the rent of the house you occupy. Houses are in demand; few dare to build while materials are so dear. And there are the Shoddies, who would take mine to-morrow at any rent." Not in the least consoled, but rather exasperated by this suggestion, Mr. Smith fails to recover his spirits, even on the assurance of the city official whom we meet, that the city, impoverished by payment of soldiers' bounties and allowances to soldiers' families, as well as the payment of the interest of her debt in gold throughout the war, still hopes to reduce the interest to five per cent, and, when gold falls, to diminish the taxes. But if our course of inquiry into the causes of the present ruinous cost of living has not given much solace to Mr. Smith, we may, nevertheless, from the facts elicited and from the arguments of the different tradesmen draw a few useful conclusions and decide what are the evils to be removed or obviated before we can reduce the cost of living; and the chief of these, we have learned, are the following:-- The premium on gold. The taxes on productions. The duties on materials. The charges on transportation. The duties and taxes which absorb income.