There were voices in the next compartment, and presently their conversation was forced on Mr. Wynn's attention by the strongly stated sentiment, 'The finest country in the world—whips all creation, it does.'

Some rejoinder ensued in a low tone.

'Cold!' with a rather scornful accent, 'I should think so. Gloriously cold! None of your wet sloppy winters and foggy skies, but ice a yard and a half thick for months. What do you think of forty degrees below zero, stranger?'

Robert could fancy the other invisible person shrugging his shoulders.

'Don't like it, eh? That's just a prejudice here in the old country; natural enough to them that don't know the difference. When a man hears of seventy degrees below the freezing-point, he's apt to get a shiver. But there, we don't mind it; the colder the merrier: winter's our time of fun: sleighing and skating parties, logging and quilting bees, and other sociabilities unknown to you in England. Ay, we're the finest people and the finest country on earth; and since I've been to see yours, I'm the steadier in that opinion.'

'But emigrants in the backwoods have so few of the comforts of civilisation,' began the other person, with a weak, irresolute voice.

'Among which is foremost the tax-gatherer, I suppose?' was the triumphant rejoinder. 'Well, stranger, that's an animal I never saw in full blow till I've been to the old country. I was obliged to clear out of our lodgings yesterday because they came down on the furniture for poor-rate. Says I to the landlady, who was crying and wringing her hands, "Why not come to the country where there's no taxes at all, nor rent either, if you choose?" Then it would frighten one, all she counted up on her fingers—poor-rate, paving-rate, water-rate, lighting, income-tax, and no end of others. I reckon that's what you pay for your high civilisation. Now, with us, there's a water privilege on a'most every farm, and a pile of maple-logs has fire and gaslight in it for the whole winter; and there's next to no poor, for every man and woman that's got hands and health can make a living. Why, your civilisation is your misfortune in the old country; you've got to support a lot of things and people besides yourself and your family.'

'Surely you are not quite without taxes,' said the other.

'Oh, we lay a trifle on ourselves for roads and bridges and schools, and such things. There's custom-houses at the ports; but if a man chooses to live without tea or foreign produce, he won't be touched by the indirect taxes either. I guess we've the advantage of you there. You can't hardly eat or drink, or walk or ride, or do anything else, without a tax somewhere in the background slily sucking your pocket.'

'A United States citizen,' thought Robert Wynn. 'What a peculiar accent he has! and the national swagger too.' And Mr. Wynn, feeling intensely British, left his box, and walked into the midst of the room with his newspaper, wishing to suggest the presence of a third person. He glanced at the American, a middle-aged, stout-built man, with an intelligent and energetic countenance, who returned the glance keenly. There was something indescribably foreign about his dress, though in detail it was as usual; and his manner and air were those of one not accustomed to the conventional life of cities. His companion was a tall, pale, elderly person, who bore his piping voice in his appearance, and seemed an eager listener.