Cambridge attracted him even more than Oxford: ’It smells of learning all over, and I breathe a fragrancy most congenial to me.’ As if he had foreseen Girton and Newnham, he said, ’The very women have an air of academic mildness and simplicity.’ He preferred it to Oxford, apparently because its objects of interest were not so concentrated, but really, in all probability, because it was the great sanctuary of mathematical study. ’In Cambridge, everything wears a simplicity and chasteness allied to the character of philosophy, and the venerable name of Newton gives it an interest that can never die.’ The glories of York Minster entranced him. Wherever he went he made careful observation alike of all that was beautiful and all that was instructive. He returned to Kilmany in July (1807), after an absence of nearly three months. Immediately after his return, Mr. Chalmers set himself to prepare for the press a work of considerable size and research, entitled an _Inquiry into the Extent and Stability of National Resources_. Political economy had always attracted him. At the time of this publication, much fear was expressed that the continued war with Bonaparte, implying the shutting against Britain of all the ports of the countries to which his influence extended, and the confiscation of all cargoes of British goods, would exhaust the resources of the country and ruin its foreign traders. Mr. Chalmers held strongly an opposite opinion. Whether he succeeded in proving his contention may be a question; certainly his position was paradoxical. But his sagacity, as the result has proved, came out in more than one indirect form. With reference to the income-tax, he contended strongly that it ought not to be charged on the whole of a man’s income, but only on the part that remained after providing for the necessaries of life. It was only a few years ago that effect was given to this view in the case of small incomes. Another matter for which he contended strongly was our obligation to provide a better living for our soldiers. He denounced the compulsory system of enlistment—it ought to be a voluntary service. And it ought to be a service of limited duration; the nation had no right to make an exception against soldiers and sailors when all other servants were engaged for a limited number of months or years. ’Let it no longer be a slavery for life, and let the burning ignominy of corporal punishment be done away.’ It was many years before these suggestions were acted on; Chalmers lived to see his proposal of limited enlistment carried out, when a friend of his own (Lord Panmure, afterwards Earl of Dalhousie) was Secretary at War.