No, the more I think of it, the more it is borne in upon me that authors should be exempted from income tax altogether--if, indeed, the income itself should not rather be provided for them (free of duty) by a grateful Government. Carlyle is said to have claimed exemption on the ground that the earnings of a writer are incalculable: it seems to me that it is rather the working expenses which are incalculable. "I sometimes sit and yearn for anything in the shape of an income that would come in," wrote poor sick Stevenson on a languorous summer afternoon,--by the way, I hope his doctors' expenses were deducted from his gross returns, as incurred in order to keep the writing machinery going; or did he perchance fly to Samoa to escape the tax altogether?--"Mine has all got to be gone and fished for with the immortal mind of man. What I want is the income that really comes in of itself, while all you have to do is just to blossom and exist, and sit on chairs." Poor R. L. S.!--does it not make you think of "mighty poets in their misery dead"? Does it not--if you are more prosaic--bring home to you the absurdity of taxing professional incomes as though they were akin to those which "come in" to the happy folk who have but "to blossom and exist and sit on chairs"? And will you not, whoever you are, rejoice that the work done with so much art and conscience and suffering, obtained, in Stevenson's latter days, its highest possible money-reward through the much-abhorred Agent? Why do not millionaires hear of the woes of authors and send them anonymous bank-notes? Why do not "national testimonials" happen in the author's lifetime in the shape of purses of gold? They are more digestible than posthumous stones. Alas! the author's path is thorny enough. And it is against this jaded, unhappy creature that the publishers have had to make a Union! Well, well, there will soon be no Authors' Union except the Workhouse. XXVI THE PENALTIES OF FAME