If, says Gladstone, you have not got wealth to be mulcted, your poverty will answer me quite as well. For the purchasing power of £150 is greater in a poor country than a rich one; whence he argues that, as Ireland is poor, an Irish income of £150 is a fitter subject of taxation than an income of equal amount in England. The peculiar beauty of this argument is, that the poorer a country is, the stronger is the force of argument for taxing it.’ Evidently Mr. Gladstone’s Budget found more favour in English than in Irish eyes. The income-tax, said Mr. Gladstone, was to expire in 1860. Alas! he did not then foresee the Crimean War. On the contrary, everything seemed to betoken a happy future. In May, 1853, Mr. Greville records an interview he had with Sir James Graham. ‘Graham seemed in excellent spirits about their political state and prospects, all owing to Gladstone and the complete success of the Budget. The long and numerous Cabinets, which were attributed in the _Times_ to disunion, were occupied in minute consideration of the Budget, which was there fully discussed; and Gladstone spoke in the Cabinet one day for three hours, rehearsing his speech in the House of Commons, though not quite at such length. . . . He talked of a future head, as Aberdeen is always quite ready to retire; but it is very difficult to find anyone to succeed him. I suggested Gladstone. He shook his head, and said it would not do. He spoke of the great mistakes Derby had made. Gladstone’s object certainly was for a long time to be at the head of the Conservative party in the House of Commons, and to join with Derby, who might, in fact, have had all the Peelites, if he had chosen to ally himself with them instead of Disraeli. The latter had been the cause of the ruin of the party.’ In the same year Bishop Wilberforce wrote: ‘Lord Aberdeen is now growing to look upon Gladstone as his successor, and so told Gladstone the other day.’ A little while after we find Lord Aberdeen saying: ‘Gladstone intends to be Prime Minister. He has great qualifications, but some serious defects. The chief is that when he has convinced himself, perhaps, by abstract reasoning of some view, he thinks that everyone ought at once to see as he does, and can make no allowance for difference of opinion. Gladstone must thoroughly recover his popularity. The Queen has quite got over her feeling against him, and likes him much. . . . I have told Gladstone that when he is Prime Minister I will have a seat in his Cabinet, if he desires it, without an office.’ CHAPTER V. MR. GLADSTONE’S ECCLESIASTICAL OPINIONS.