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 landlords, larger farmers, and industrial capitalists. It is reflected in the rise and fall of the Income-tax. It may be remembered that Schedule D (profits with the exception of those of farmers), includes also the so-called, “professional” profits—i.e., the incomes of lawyers, doctors, &c.; and the Schedules C. and E., in which no special details are given, include the incomes of employés, officers, State sinecurists, State fundholders, &c.

Under Schedule D. the average annual increase of income from 1853-1864 was only 0·93; whilst, in the same period, in Great Britain, it was 4·58. Table E, p. 772, shows the distribution of the profits (with the exception of those of farmers) for the years 1864 and 1865.

England, a country with fully developed capitalist production, and pre-eminently industrial, would have bled to death with such a drain of population as Ireland has suffered. But Ireland is at present only an agricultural district of England, marked off by a wide channel from the country to which it yields corn, wool, cattle, industrial and military recruits.