The Life of the Rt. Hon. Sir Charles W. Dilke, Volume 2

by Stephen Lucius Gwynn

CHAPTER LVII

DEATH OF LADY DILKE—PARLIAMENT OF 1905

In 1903, Chamberlain, by raising the question of Tariff Reform and putting himself at the head of a movement for revising the Free Trade policy which had been accepted by both the great political parties since 1846, practically broke up the Conservative Government. It survived, indeed, under the leadership of Mr. Balfour; but it was only a feeble shadow of the powerful Administration which Lord Salisbury had formed in 1895.

On the motion for adjournment before the Whitsuntide recess (May 28th, 1903), Sir Charles raised the whole question of commercial policy, directing himself chiefly to the speeches that had been made by Mr. Balfour and by Mr. Bonar Law. But it was Mr. Chamberlain's policy that was in question. Years later, after the whole subject has been incessantly discussed, it is difficult to realize the effect produced by the sudden and unexpected onset of that redoubtable champion. Free Trade had been so long taken for granted that the case for it had become unfamiliar; what remained was an academic conviction, and against that Chamberlain arrayed an extraordinary personal prestige backed by a boldness of assertion to which his position as a business man lent authority. To meet an onset so sudden and so ably conducted was no easy task, and for Dilke there was the unhappy personal element of a first angry confrontation with his old ally. Mr. Chamberlain described Sir Charles's motion as gratuitous and harassing, "an affair of spies," for a day had been fixed for the regular encounter. Yet what was needed then was to show on the Liberal side that confidence which anticipates the combat. The temper of the time is well indicated by a letter from an old friend, the Bishop of Hereford:

"I hope you will stick to the business, and protect ordinary people from the new sophistry both by speech and writing. So few people have any intellectual grip that everything may depend on the leadership of a few men like yourself, who can speak with knowledge and authority, and will take the trouble to put concrete facts before the public."

Meanwhile Tariff Reform had begun to act as a disintegrant on the Unionist party, and by the end of October, 1903, Lord James was writing to Sir Charles Dilke as to the position of Unionist Free Traders: "Can nothing be done for these unfortunate men?" There is no evidence that their state moved Sir Charles to compassion, but it is clear that he feared lest a regrouping of parties should destroy the commanding position which Radicals had gained, and as soon as Parliament reassembled he took action.

'Thursday, February 11th, 1904.—I sought an interview with John Redmond, to whom I said that there seemed a rapidly increasing risk of the speedy formation of a Whig Administration dominated by Devonshire influence, and that it might be wise that he, with or without Blake, should meet myself and Lloyd George for the Radicals, J. R. Macdonald for the Labour Representation Committee, and with him either Snowden or Keir Hardie. Redmond assented, and I then saw Lloyd George. Lloyd George was at first inclined to assent, but on second thoughts asked for time, which I think meant to see Dr. Clifford.

'Friday, February 12th, 1904.—Lloyd George had not made up his mind either way, but thought that it would be wise to meet except for the fact that trouble might happen afterwards as to what had passed. I pointed out that this could be easily guarded against by his writing me a letter making any conditions or reservations which he thought necessary, which I should show to Redmond, and write to him that I had so shown. On this he promised to let me know on Monday what he thought, and probably would prepare a draft letter.

'_February 18th, 1904.—Further talk with George. A little afraid of being attacked by Perks for selling the pass on education. I said that I must go on alone to a certain extent, and he then consented to come in, and on my suggesting reservations—as, for example, on education—he said: "No, I can trust the Irish as regards the personal matter, and, as I come in, I will come in freely without any reservations."'

Through the general unsettlement which Chamberlain's new policy had created, a dissolution and a change of Government were now possibilities of a not distant future, and speculations were rife as to the future position of Sir Charles. Lady Dilke, who regarded the admission of her husband to office as a proof of his public exoneration from the charges brought against his character, was ardently desirous that he should accept without reserve any offer of a place in the Cabinet, and it was much against her wish that Sir Charles imposed conditions, in conversation with a political friend who had been a member of the last Liberal Cabinet. So far as anxiety again to hold office existed on his part, it was more because of her wishes in the matter than from any strong political ambition of his own. [Footnote: He wrote to Mr. Deakin from Geneva, December 9th, 1904: "Only one word of what you say on 'too tardy rewards in higher responsibilities'! I was in the inner ring of the Cabinet before I was either a Cabinet Minister or a Privy Councillor, 1880-1882, and I am not likely to have the offer of the place the work of which would tempt me. The W.O. would kill me, but I could not refuse it. I have been told on 'authority' that it will not come to me.">[

But the motive which in this, as in all else, swayed him so strongly was now to be taken away.

Lady Dilke's wish for her husband's return to office was shared by many Radical politicians, and in the course of the summer Captain Cecil Norton, one of the Liberal Whips, in a speech expressed his opinion of the value of Sir Charles Dilke's services, and his anticipation that the fall of the Tory Government would bring back the Radical leader of 1885 to his full share of power. This utterance was enough to set the old machinery in motion against him. A series of meetings had been organized by the advanced Radical section of the House of Commons, and the first was to have been held in Newington, Captain Norton's constituency, with Sir Charles for the chief speaker. Threats of a hostile demonstration reached the Newington committee, and it was decided—though Sir Charles Dilke was opposed to any change—that the series should be opened with a speech from him in his old constituency, the place where he was best known and where he had most friends. It was fixed for October 20th, 1904.

Nothing of the reason for this change was told to Lady Dilke. Her health had given some cause for anxiety, though at Dockett Eddy in August and at Speech House in September she had been more bright, more gay, than ever. She herself wrote to friends that she had "never been so happy in her life," but felt need of rest, and was going to Pyrford for a long rest.

She reached Pyrford with her husband on October 15th, and he wished her to see a doctor, but she refused. "He would stop my going up with you on Thursday, and I want to go. I think I ought to be there."

It was long since Dilke had stood before those whom he once represented, and she was determined to be with him; she assisted at the triumphant success of this meeting; but the strain of coming up to London and the excitement justified her forecast of the doctor's opinion. That night she was taken ill, yet till the morning would make no sign, for fear of disturbing her husband. She admitted then that she was very ill; to Pyrford, however, she was set on returning; in London she "could not rest." By Sunday she seemed to be on the highroad to recovery, but on that Sunday night the end came.

Those last days and hours have been fully described by Sir Charles in the memoir prefixed to her posthumous book. All that he has written in his own Memoir is this: 'October 23rd, 1904: Emilia died in my arms after one of our happiest Sunday afternoons.'

So ended the marriage which, contracted under gloomy auspices in 1885, had resulted in nineteen years of unbroken felicity. Her praise has been written in love and reverence by her husband, who was her equal comrade. The union between them was so complete as to exclude the thought of gratitude, but whatever man can owe to a woman Sir Charles Dilke owed to his wife; and though she died without achieving that end on which she had set her heart, of utterly and explicitly cancelling by public assent all the charges that had been brought against him, yet she had so lived and so helped him to live that he was heedless of this matter, except for her sake.

Over her grave many hands were stretched out to him. Chamberlain wrote from Italy:

"My Dear Dilke,

"I have just seen with the deepest sympathy and sorrow the news of the terrible loss you have sustained.

"Consolation would be idle in presence of such a blow, but I should like you to feel that as an old friend, separated by the unhappy political differences of these later years, I still share your personal grief in losing a companion so devoted to you, and so well qualified to aid and strengthen you in all the work and anxiety of your active life.

"When the first great shock is past, I earnestly trust that you may
find in the continued performance of your public duties some
alleviation of your private sorrow, and I assure you most earnestly
of my sympathy in this time of trial.
"Believe me,
"Yours very truly,
"J. Chamberlain."

Mr. Morley wrote also:

"My Dear Dilke,

"I did not hear the news of the unhappy stroke that has befallen you until it was a fortnight old. You need not to be told what a shock it was. I think that I had known her longer than anybody—from the time of a college ball at Oxford in 1859; a radiant creature she then was. To me her friendship was unwavering, down to the last time I saw her, when she gave me a long and intime talk about the things that, as you know, she had most at heart. I am deeply and sincerely sorry and full of sympathy with you. Words count little in such a disaster, but this I hope you will believe. "Ever yours, "John Morley."

When after his wife's death Sir Charles again took up his life in London, those who saw him off his guard recognized keenly the effect of this last sudden blow, heavier because unexpected. The very mainspring of his life had been weakened. But he exerted himself to prepare Lady Dilke's unpublished writings, and to write the memoir which prefaced them. Of this he says:

'I put my whole soul into the work of bringing out her posthumous book with a proper memoir, and it nearly killed me. I was never so pleased with anything as with the success of the book. To hundreds of the best people it seems to have meant and said all that I wished it to say and mean.'

Probably, also, to many readers it gave for the first time a true image, not of her only for whose sake it was written, but of him who wrote. One letter of this moment deserves to be put on record. Mr. Arnold-Forster wrote:

"Dear Sir Charles,

"In a very few days the Session, with all its conflicts, its misunderstandings, and its boredom, will be upon us. Before it comes let me take advantage of one of the few remaining days of calm to write a line to you.

"It is inevitable, and no doubt right, that you and I should find ourselves on different sides; we shall probably differ on a good many points, and on some we shall very likely express our differences. But I trust that nothing in the rough and tumble of public work will interrupt the pleasant relations which have so long existed between yourself and me, and the existence of which I have so greatly valued.

"You have been a good and kind friend to me ever since I entered the House, and I have always valued both your friendship and your good opinion, when you could give it me. I have known well enough that I owed much to Lady Dilke's friendship and affection for my wife; but I shall never forget how generously that friendship was extended to me. I was very deeply sensible of the privilege of receiving the confidence and the good-will of a very noble and wonderfully able woman.

"But I must not weary you with too long a letter. All I want to tell you is that I cherish the hope that even now that this bond of union, this comprehending and reconciling presence, is no longer here to keep our tempers wise and sweet, you may still count me among your warm friends, and—despite the estrangement of party politics—may continue to give me your good-will and may believe in the continuance of mine."

The Administration of Mr. Balfour fell in the last days of 1905. Sir Henry Campbell-Bannerman was entrusted with the formation of a Liberal Government, and the question was at once eagerly asked, in political circles, whether Sir Charles Dilke would be a member of it. In February, 1905, he had written to Lord Edmond Fitzmaurice expressing a hope that he would be outside the next Government, so as to be free to oppose the deal with Russia which in his opinion Sir E. Grey was contemplating.

The feeling of the Conservative party on the question of his return to official life is sufficiently shown by the fact that he had previously been sounded as to his willingness to accept the chairmanship of the Royal Commission on the Poor Law. That the attitude of the Court towards him had changed is also clear. Not only was his attendance at Levees approved, but he and Lady Dilke had received the royal command to the Queen's Garden Party at Windsor. The attitude of his own party was, however, the determining factor.

Before the critical time actually arrived, there had been tentative conversations, and, although Sir Charles did not expect that any invitation would come to him, Mr. Labouchere thought otherwise, and a letter from him describes conversations which he had held with Sir Henry Campbell-Bannerman: "I thought then from his general observations that you would be War Minister."

In Labouchere's opinion the determining factor was a public correspondence in which Dr. Talbot, then Bishop of Southwark, took the lead in protesting against any such appointment. But this was probably a mistaken view. There is no reason to believe that the Liberal leader had any wish to include Sir Charles in his Ministry. The Cordite vote was not forgotten by the members of the Liberal Administration of 1892-1895. No office was offered to Sir Charles. His answer to the letter written by Labouchere on January 6th was:

"I never thought C.-B. could possibly offer me the War Office, and I could not have refused it or made conditions for the post, and it would have killed me. I did not expect him to offer me any place. Had my wife lived, that would have hurt her, and, through her, me. As it is, I prefer to be outside—a thing which, though often true, no one ever believes of others.

"But when in office—April, 1880, to June, 1885—I was exceptionally powerful, and nearly always got my own way in my department. That could never have been repeated—a strong reason why I have all along preferred the pleasant front seat in the house to a less commanding position on the stage."

When Mr. Haldane's name was announced for the War Office, Mr. Arnold- Forster sent a message agreeing with Sir Charles's high estimate of the new War Minister's abilities. "By far the best appointment they could possibly make—with the one exception." And Mr. T. R. Buchanan, Financial Secretary to the War Office, wrote in reply to Sir Charles's congratulations:

"I have taken the liberty of showing your letter to Haldane, and he desires me to thank you for what you say about him, and he values it all the more highly because of your generosity. You would certainly have been the natural man to be now in his place, and it is a public loss that you are not in it."

At the election which followed Sir Charles was re-elected by an enormous majority for his old constituency, after issuing this, the shortest of all his habitually short addresses:

"Gentlemen,—I solicit with confidence the renewal of your trust.

"Believe me, your devoted servant,
"Charles W. Dilke."

In the autumn of 1905 he had delivered a series of addresses, mainly to audiences of Labour men, advocating a general co-operation of Radicals with the Irish and Labour groups. For Ireland he urged a return to the "Parnell-Chamberlain scheme of 1885," but applied as a part of Home Rule all round. His proposal was that the Irish members should in the autumn sit in Dublin, the Scottish members in Edinburgh, the Welsh in Wales, and the English at Westminster, and should then transact local affairs, their decisions being ratified or rejected by the United House when it met in spring as an Imperial Parliament.

In December, 1905, he wrote to Mr. Deakin:

"The composition of the new Ministry seems to me, as to everybody else, good. The Imperial question will slumber, I think, until the Irish question has become again acute. The Ministry ought to be able to do very well in 1906; two Sessions up to Christmas. In 1907 I expect a row with Redmond, in which I shall be more or less on Redmond's side. The Liberal party will not face the fact that they cannot avoid dealing with the Irish question without the certainty of the Irish moderates, of whom Redmond is the most moderate, being forced to say: 'We can no longer keep Ireland quiet for you.' The Liberal party will not have coercion, and, that being so, they have no alternative except to do what they ought to do. It would be wiser to do it before they are compelled; and if they did it before compulsion was applied, they would have more chance of carrying the country with them."

In a lighter vein he wrote to Lord Edmond Fitzmaurice, commenting on the extraordinary predominance of Scottish members in the Cabinet, on December 15th, 1905:

"I had already, before I received your criticism on the Scotch, suggested to Hudson (who is with me) the things that Labouchere is likely to say about his friends, and had yesterday got as far as his turning round and asking us in a loud whisper: 'Who is it who represents England in this Government?'

[Footnote: The Cabinet consisted of nineteen persons. Of these, the Prime Minister (Sir H. Campbell-Bannerman); the Chancellor (Lord Loreburn); the Chancellor of the Exchequer (Mr. Asquith); the Secretary of State for the Colonies (Lord Elgin); the Secretary of State for India (Lord Morley); the Secretary of State for War (Mr. Haldane); the First Lord of the Admiralty (Lord Tweedmouth); the Chief Secretary for Ireland (Mr. Bryce); the Secretary of State for Scotland (Mr. Sinclair)—nine in all—were Scottish Peers or represented Scottish constituencies. It was also observed that Sir Edward Grey's constituency was the Scottish Borderland; and it was jestingly said that John Burns was put into the Cabinet because he had persuaded the Premier that he descended from the poet!

Mr. Birrell, when the Government was formed, was not in Parliament, but his last constituency had been Scotch, The Lord Lieutenant of Ireland was Lord Aberdeen.]

"We used to think that the value of Randolph was that he gave to politics the constant pleasure of the unexpected. Rosebery now does this in the Lords, and Charles II.'s truthful saying about the House of Commons, 'It is as good as a play,' becomes on account of Rosebery temporarily true of the House of Lords. We shall all of us be drawn there very often, and even such a House of Commons man as your humble servant, grumbling the while, will nevertheless find himself attracted to that 'throne.'"

When the new Parliament met in 1906, Labour had for the first time a really important representation. [Footnote: See Chapter LII., "Labour," p. 346.]

Sir Charles noted in his Diary: 'The Labour party was my original scheme for the I.L.P. as developed in talks at Pyrford, before its formation, with Champion and with Ben Tillett. To join it or lead it was never my thought.'

His purpose was rather to be a connecting link between the varying groups in the development of a legislative programme which he forecast with shrewd prevision. On January 6th, 1906, he wrote to Labouchere:

"As I now seem to have the confidence of Balfour, Redmond, and Keir
Hardie, the position will be difficult; but in the present year
Redmond and Keir Hardie will, I think, join with me in supporting
Government. Next year it will be different, unless, as I expect,
Grey goes for H.R. The small Budget of 1906 will be a
disappointment, and so, I fear, will be the big one of 1907.

"The really weak point is that the Government is damned unless it fights the Lords in 1907, and that the promise of 'five years in power' will prevent the hacks from fighting."

Holding these views, it was natural that he should seek to maintain that organization of a Radical group which had existed continuously since Fawcett established, or rather revived, it on first entering the Parliament of 1865-1868. The Radical Club, of which Sir Charles himself was the first secretary, grew out of this, and was largely directed by him till 1880, when he ceased, on taking office, to be a member. [Footnote: For earlier mention of the Radical Club, see Vol. I., Chapter VIII., p. 100.] His brother succeeded him in the secretaryship; but with Ashton Dilke's death the club died also, being replaced by a loose committee organization which lasted till 1893, and then came to an untimely end because the party Whips attempted to pack the meeting which elected this committee. The elected body was then replaced by a virtually self-chosen group. In 1904 an emergency committee of this group was appointed; and when the new Parliament met, Sir Charles was the only member of the committee left. Mr. Harcourt and Captain Norton had taken office, Mr. Stanhope had gone to the Lords, Mr. Labouchere had retired. It therefore fell to Sir Charles to reassemble surviving atoms of this organism, to attract new ones, and to make known its nature and purpose.

It had always been essential, in his view, that there should be no "party," no chairman, and no whips; but simply a grouping for the purpose of stimulating the Government by pressure as to practical and immediate Parliamentary objects on which advanced men think alike or harmoniously, and for current arrangements, such as balloting for motions and generally making the best use of private members' time.

There was at the outset a great influx of members, and three secretaries were appointed. At all meetings at which he was present Sir Charles took the chair, and through this centre exercised much influence, committing the House of Commons to a series of resolutions—abstract indeed, but none the less important.

The various objects which Radicalism should have before it in 1906 are sketched in a kind of shorthand summary:

"Good understanding with Irish Nationalist members, based on at least the Parnell-Chamberlain National Council scheme of 1885, and with the Labour party for common objects.

"So far as further political reforms are needed no registration reform worth having, but principle of adult suffrage of all grown men and women carries simplification and single vote.

"Payment of members and expenses.

"Single Chamber, or restriction of power of House of Lords (i.e., no 'Reform' of = stronger). [Footnote: Sir Charles always maintained that "Reform" of the House of Lords would result in strengthening its position.]

"Fiscal reform, capable of being dealt with by Budget or administratively, and money to be saved by … increased revenue provided by increased graduation of death duties and by relieving the Imperial Exchequer of the local grants, substituting taxation of land values by the local authorities for the latter.

"This last point is closely connected with full power to local authorities to acquire land for all purposes, and this with municipal trading and other forms of municipal Socialism. The heads of the Labour policy are now so universally embraced as not to be specially Radical; Taff Vale, for example, being supported by all Liberals and some Tories, and the Miners' Eight Hours receiving the support of nearly all Liberals and of some Tories."

On the question of electoral reform, and specially of woman's suffrage, all his action was guided by one conclusion thus expressed, and embodied in the Franchise Bill introduced by him each Session:

"The limited franchise, if it is ever carried, will be carried as a party Conservative measure intended to aid Conservative opinions and to rest the franchise upon an unassailable limited base, and it will be carried in that case against the counter-proposal of the suffrage of all grown men and women, made by those representing the advanced thought of the country." [Footnote: Memorandum by Sir Charles Dilke on "Suffrage of All Grown Men and Women," issued by the People's Suffrage Federation.]

It is unnecessary to emphasize the completeness with which political evolution has followed the lines here marked out by him. Others reaped the harvest. But no man then living had done more to sow the seed.

The Parliament in which he found himself was one of singular interest.
He wrote:

"The old form of party divisions is, in the great majority of constituencies, not yet much affected by recent events. In the House of Commons it is almost dead for the present year….

"The future cannot be foreseen, and in politics it is always foolish to attempt to prophesy. I have frequently myself made or quoted the remark that in politics a year is equivalent to eternity. I have now limited myself to 1906. Whether the party system, in which British statesmen of our time and of past generations have been nurtured, will ever be restored is another matter. Whether the birth of a definite Labour party, in addition to a definite Irish Nationalist party, will be followed by any further division, or whether, as I expect, it will not, yet the division into four parties—of which three will compete actively for the favour of the British electorate—will, I think, continue, and we follow here the line of political development in which first the Australian Colonies, and now the Commonwealth, have led the way." [Footnote: Potentia, 1906.]

Writing in the Financial Review of Reviews for April, 1906, he spoke of the "extraordinarily interesting nature of the debates," of which example had already been given, and he foreshadowed no less interesting action. The changes which he had in view, mainly financial, were "not likely to be popular in the City, with solicitors, with the organized representatives of the employing class," but none the less they would probably be carried into law. The old assumption that democratic movements would be carried into legislation "by capitalist members steeped in Radical pledges" had ceased to correspond with the facts. A new type of member of Parliament had appeared, and Sir Charles welcomed the change.

"It is possible that the members are more Radical than the constituencies. This is an arguable question; but that they are convinced upon such questions, not by pressure, but by training and by thought, is a conclusion which no one who knows the present House of Commons can resist.

"There has probably never sat so interesting a House of Commons in the history of this country. With a good deal of experience of Parliaments and of their inner life and thought, and with the opportunity of frequent discussion with those who, like Mr. Gladstone, remembered all the Parliaments back to the early thirties, and those, like Mr. Vernon Harcourt, [Footnote: George Granville Vernon Harcourt, elected to the House of Commons as member for Oxford in 1831. He held his seat till 1859.] who remembered much earlier Parliaments, I am certain that there has never met at Westminster an assembly so able and at the same time so widely different in intellectual composition from its predecessors as that which is now there gathered. The development of opinion, however, is less of a surprise to those who have watched Australia and New Zealand than to those who have confined their studies to the United Kingdom and the Continent." [Footnote: In 1911, when Lord Hugh Cecil described with violent rhetoric the alleged degradation of the House of Commons, Mr. Balfour was moved to protest, and cited in support of his own view "a man whose authority had always been admitted." "I remember," he said, "talking over with Sir Charles Dilke the question of general Parliamentary practice, and he said, and I agree, that there has been no deterioration either in his or in my Parliamentary experience.">[

Payment of members he did not live to see, but he always regarded it as "an extraordinary anomaly that payment should have been discontinued in this country."

"Members are paid in every other country in the world, and in every British colony (I believe without exception). Non-payment means deliberate preference for moneyed oligarchy, as only rare exceptions can produce a democratic member under such a system. It excludes all poor men of genius unless they can get themselves paid by parties like the Irish, which makes them slaves. It throws undue power into the hands of the capital as the seat of the legislature, and it leads to poor members selling their souls to rotten compromises."

Despite the advance of age and a growing weakness of the heart, the impression which he produced was always one of commanding vigour. His habit of fencing kept him alert and supple in all his movements. Notwithstanding his elaborate preparation for the work, no man's appearances in debate were less premeditated; he spoke when he felt inclined: had he spoken for effect, his interpositions would have been much less frequent. But when tactics required it, no man was more willing to efface himself. Especially was this so in all his relations with Labour; when he could leave to the Labour party the credit of moving an important amendment, he gladly left it to them. Yet when he was more likely than they to secure Liberal support, he was prepared to move against the Government, and in one notable amendment on the Trade Disputes Bill brought down their vast majority to the bare figure of five. [Footnote: For a fuller account of Sir Charles's work connected with the Taff Vale Decision and the Trade Disputes Act, see "Labour," Chapter LII, pp. 345 and 365.]

The work which in these last years cost him most labour—in view of his failing health, it would have been well for his friends had he never undertaken it—was that given to the Committee on the Income Tax, of which he became chairman in 1906. Sir Bernard Mallet (now Registrar- General) writes in 1916:

"In the spring of 1906 the Government decided to appoint a strong Committee to inquire into the questions of graduation and differentiation of the income tax, which had for some Sessions been coming into prominence in consequence of the financial difficulties caused by the South African War. Mr. Asquith, then Chancellor of the Exchequer, offered the chairmanship to Sir Charles Dilke, who had never claimed to be an expert in finance, and only accepted it after strong pressure, and the Select Committee set to work accordingly early in May. Having taken up the work, which occupied most of the summer, Sir Charles threw himself into it with immense energy. He familiarized himself with all the literature bearing on the question, and he made a point of calling, as witnesses, not only the usual officials, but also as many outside economists and statisticians as might be able to throw light upon questions which, as he rightly conceived, lay at the root of any proper consideration of the problem before the Committee. He attached special importance to all the evidence bearing upon foreign and colonial methods and principles in the taxation of income and property, and to the endeavour he made to get at statistics bearing on the distribution of income—two vitally important factors introduced by him, for the first time, into any official handling of the subject.

"But the result of all the knowledge, thoroughness, and enthusiasm, which, as his friends could testify, he lavished without stint (and, it is to be feared, to the serious detriment of his health) upon the work, must have somewhat disappointed him. Sir Charles's attempts to deal with the matter in a comprehensive spirit and produce a report which would rival in interest the famous reports of two previous Select Committees on the subject, those of 1851 and 1861, were hampered by the necessity, under which the Committee lay, of devising a means to increase the yield of the income tax with the least political friction. The two expedients which came most prominently before the Committee were those of differentiating the rate of the income tax in favour of earned or precarious incomes, and of imposing a supertax upon the larger incomes. Both of these were included in the recommendations of the report which was ultimately adopted, [Footnote: Report of the Select Committee on Income Tax, II. of C. 365 of 1906.] and carried into effect in the Budgets of 1907 and 1909 respectively. [Footnote: See British Budgets, by Bernard Mallet (1913), pp. 262, 263, 274, 277-281, and 305, where also some comments on the recommendations of the Committee are to be found.] Sir Charles's own view was opposed to both these methods. He would have preferred to differentiation, even in the limited form (up to £2,000 a year) in which it became law, the method of separate taxation of property, or income from property, as in Prussia and Holland, if death duties were not considered as sufficient taxation upon property.

"He was certainly impressed by the unscientific character of the proposed differentiation; by the difficulty of distinguishing between 'earned' and 'unearned' incomes, and by the possibilities of abuse which this method of dealing with the question offered. Supertax he would have reserved for a national emergency, but it should not be supposed that his opposition to it implied opposition to graduation either in principle or in practice. He was, indeed, strongly in favour of a graduated income tax, but, in his judgment, a supertax was a somewhat clumsy way of effecting the purpose aimed at. In his opinion the universal declaration of all taxable incomes was an indispensable preliminary to the full and just graduation of the income tax, and written notes of his are in existence showing how much importance he attached to this point.

"Holding these views, he could not produce a report sufficiently decisive in its acceptance of the methods favoured by the majority of his colleagues.

"The stupendous increases which have taken place in the rates of the income tax owing to the present war, increases far surpassing anything contemplated by the Committee over which Sir Charles presided ten years ago, have thrown all such controversies as these into the shade; but apart from the practical results of its recommendations, which for good or ill left at the time a very decided mark on fiscal legislation, this investigation succeeded, owing mainly to his influence, in eliciting a quantity of evidence which will always make it of historical interest to students of taxation."