theory which should be in harmony with itself. He was so far neither more nor less 'theoretical' than his predecessors, but simply more impressed by the necessity of having at least a consistent theory. There was never a time at which logic in such matters was more wanted, or its importance more completely disregarded. Rash and ignorant theorists were plunging into intricate problems and propounding abstract solutions. The enormous taxation made necessary by the war suggested at every point questions as to the true incidence of the taxes. Who really gained or suffered by the protection of corn? Were the landlords, the farmers, or the labourers directly interested? Could they shift the burthen upon other shoulders or not? What, again, it was of the highest importance to know, was the true 'incidence' of tithes, of a land-tax, of the poor-laws, of an income-tax, and of all the multitudinous indirect taxes from which the national income was derived? The most varying views were held and eagerly defended. Who really paid? That question interested everybody, and occupies a large part of Ricardo's book. The popular answers involved innumerable inconsistencies, and were supported by arguments which only required to be confronted in order to be confuted. Ricardo's aim was to substitute a clear and consistent theory for this tangle of perplexed sophistry. In that sense his aim was in the highest degree 'practical,' although he left to others the detailed application of his doctrines to the actual facts of the day. II. THE DISTRIBUTION PROBLEM