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 wisely resolved to let us, as long as possible, feel the weight of only one of them,—and that the one which can get at us most readily, and, at the same time, be most easily and promptly controlled by our votes. It is a plain, convenient, and, on the whole, satisfactory division of domain, though the responsibility which it throws on state legislatures is more apt to pinch and prove vexatious than is that which it lays upon Congress. Mr. Gladstone, the greatest of English financiers, once playfully described direct and indirect taxes as two sisters,—daughters of Necessity and Invention,—“differing only as sisters may differ,. . . the one being more free and open, the other somewhat more shy, retiring, and insinuating;” and frankly owned that, whether from “a lax sense of moral obligation or not,” he, as Chancellor of the Exchequer, “thought it not only allowable, but even an act of duty, to pay his addresses to them both.” But our chancellors of the exchequer, the chairmen of the Committee of Ways and Means, are bound by other traditions of courtship, and have, besides, usually shown no susceptibility to the charms of the blunt and forward elder of these two sisters. They have been constant, even if now and again a little wayward, in their devotion to the younger.

I suppose that no one ever found the paths of