The present historical moment is of such magnitude that it can be compared only with the Napoleonic wars. But at that time also the higher classes had to contribute to the war expenditures. In 1810 an income tax was put upon the landed nobility. Wishing to make it appear that the war tax is a voluntary contribution, the Government levied it according to the declarations of the taxpayers and refused to listen to informers as to tax-dodging. The tax rate was progressive, with a maximum of 10 per cent. All incomes below 500 rubles ($250)[1] were exempt. It is to be hoped that the great memory of the year 1812 will induce the well-to-do classes to contribute their share to the expenditures inflicted upon us by the war. An income tax and possibly a temporary property tax should be accepted by them. A. SOKOLOV. [Footnote 1: It should be noted that the purchasing power of money was then approximately four times higher than at present.] Our Russian Ally By Sir Donald Mackenzie Wallace. LAIDLAWSTIEL, Oct. 5, 1914. The Publications Committee of the Victoria League, which is endeavoring to enlighten the general public on the origin and issues of the war, has suggested to me that, as Russia is now in alliance with us, I might write an article on her recent advance in civilization and the ideals of her people. To condense satisfactorily such a big subject into a few pages seems to me hardly possible; but, considering that we are embarked on a great national undertaking in which it is the sacred duty of every loyal subject to lend a hand according to his abilities, I cannot refuse to comply with the committee's suggestion. To many thoughtful observers of current events it must seem strange that in the present worldwide convulsion we should be fighting vigorously on the same side as Russia, who has long been regarded as one of our natural enemies. Some worthy people may even feel qualms of conscience at finding themselves in such questionable company, and may be disposed to inquire how far we are politically and morally justified in thus putting aside, even for a time, our traditional convictions. It is mainly for the benefit of such conscientious doubters, who deserve sympathy, that I have undertaken my present task; and I propose to place before them certain facts and considerations which may help them in their difficulties. For this purpose, I begin by examining the grounds on which the traditional conceptions are founded. If we were to question a dozen fairly intelligent, educated Englishmen why Russia has usually been regarded as a hereditary enemy and an impossible ally, they would probably give two main reasons: First, that she is the modern stronghold of barbarism, ignorance and tyrannical government, and, secondly, that she threatens our interests in Southeastern Europe and Central Asia. Let us examine dispassionately these two contentions.