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 By whom, let us ask, had this Minister been brought into power? by whom most furiously and unscrupulously opposed? The former were those on whom he instantly imposed this very severe and harassing tax; the latter, those whom he entirely exempted from it: the former, those who could, with a little inconvenience, make the effort requisite to protect themselves in the tranquil enjoyment of what they possessed, the latter, those who were already faint, oppressed, and crushed beneath burdens they were unable to bear. Was this justice, or injustice? It then must be very contradistinctive—was the Minister, in this instance, the poor man's friend, or the rich man's friend? Was he exhibiting ingratitude and insanity, or a truly wise and honest statesmanship? We need not "pause for a reply." It has been sounding ever since in our ears, in the accents of national concord, and of admiration of the Minister who, in his very zenith of popularity and success, perilled all, to obey the dictates of honour and conscience, fearlessly proposed a measure which seemed levelled directly at those gifted and powerful classes by whom he had been so long and enthusiastically supported; of the Minister who, in fine, looked, and made the country look, a frightful danger full in the face—till it turned and fled. In spite of all that could be done by his bitter unscrupulous factious opponents in the House of Commons, and of the eloquent and conscientious opposition of Lord Brougham in the House of Lords, backed, all the while, by the immediate self-interest of those who were to smart under the tax, Sir Robert Peel carried his great and salutary measure in triumph through both Houses, without one single material alteration, till it became the law of the land, amidst the applause of the surrounding nations; for even those, alas! too frequently bitter and jealous censors of English conduct and character, the French, "owned that the English people had exhibited a signal and glorious instance of virtue, of fortitude, of self-denial, and sagacity." We have reason to believe that, on quitting the House of Commons after hearing the speech of Sir Robert Peel, from which we have been quoting, Lord John Russell asked a gentleman of brilliant talent and independent character, but of strong liberal opinions, "what he thought of Peel's financial scheme?" The answer was, "It is so fine a thing, that I only wish it had been prepared by Lord John Russell instead of Sir Robert Peel!" On which, unless we are mistaken, Lord John shrugged his shoulders in silence. His opposition to the income-tax, on going into, and while the bill was in, committee, was temperate, and even languid; and he stood in the dignified attitude worthy of his ancient name, and of personal character, far aloof from those who, throughout the session, pursued a line of conduct unprecedented in parliamentary history, degrading to the House of Commons, but possibly in keeping with all that might have been expected from them. We are vastly mistaken if Lord John does not regard them with secret scorn, and experience a shudder of disgust from any momentary contact with them; and shall not be surprised if, during the ensuing session, he should be at no particular pains to conceal the state of his mind.

One circumstance highly honourable to the national character, in relation to the income-tax, should not escape observation: that comparatively little or no real opposition, certainly no clamorous opposition, has been offered to the principle of the tax, and the policy of its imposition, by those on whom its pressure falls heaviest, namely, the great capitalists and landed proprietors of the kingdom. "The grasshopper," said Mr Burke, "fills the whole field with the noise of its chirping, while the stately ox browses in silence." The clamour against the income-tax comes mainly from those who are unscathed by it; those who suffer most severely from it, suffer in silence. The inferior machinery of the income-tax is unquestionably very far from attaining that degree of perfection, which we had a right to look for from the able and practised hands which framed it. The outcry raised, however, against the income-tax on this score, particularly on the ground of the heedlessness of subordinate functionaries, is subsiding. There is evident, as far as the Government itself is concerned, an anxious desire to enforce the provisions of the act with the greatest possible degree of delicacy and forbearance, consistent with the discharge of