So that out of £1,685,977, which was the sum received from persons in trades and professions in Great Britain that year, no less than £677,000 came from 125,371 persons whose incomes were under £500 a-year, while only one thousand five hundred and eighty-one persons were assessed as having incomes above £4000! This dreadful tax therefore is, par excellence, the shopkeeper's, manufacturer's, and professional man's tax; and they are assessed for it in numbers sixty times more numerous than the rich. And yet the assessment of all is laid on at the same rate! Is it surprising that the Chancellor of the Exchequer said, in support of this tax, that it was so unjust to all, that no one was worse off than his neighbour, or had any reason to complain? And let every tradesman, manufacturer, clerk, and professional man, who pays this odious and unjust tax for the next three years, recollect that he owes the burden entirely to the Free-Traders; for if they had not been in a majority in the House of Commons, Lord Stanley would have come in and taken it off.

Two statesmen, belonging to different schools, have come prominently forward during the late Ministerial crisis; and to one or other of them, or perhaps to both alternately, if they live, the destinies of the empire, for a long period of time, will in all probability be intrusted. These are Lord Stanley and Sir James Graham. Both are men of great ability, vast application, extensive experience, tried business habits, great oratorical and debating power; but, in other respects, their characters are as opposite as the poles are asunder. As usual, in such cases, while their characters bear the marks of distinct individuality, they are the types or representatives of the two great parties which now divide the British empire. The first is straightforward, intrepid, and manly—patriotic, but not vacillating—willing to undertake the burdens of office, but unwilling to do so unless he can carry out the principles which he deems essential to the salvation of his country. The second is ambitious, cautious, diplomatic, desirous of power, but fearful of the shoals with which it is beset; and desirous so to shape his policy and conceal his intentions, as to avoid shipwreck by coming openly into collision with any powerful party in the state. The device of the one is the steady polar star of duty; the guide of the other the flickering light of expedience. The first refused the Premiership when offered to him by his sovereign, because he thought the time had not yet arrived when he could carry out his principles; the latter has so often changed his side, and held office under so many parties, that no man alive can tell what his principles are. The first broke off from Sir Robert Peel in office, when he deserted his principles; the latter deserted his principles to join Sir Robert Peel when entering on power. The first, while still in opposition, has already announced to the country what line of policy he is determined to adopt if placed in power; the last has talked of a mutiny in the army as a reason for continuing the ruin of agriculture, and a rebellion in Ireland as a reason for tamely submitting to Papal aggression. The one is of the true breed of the British lion, the other a mongrel cross between the Whig and the Free-Trader.

Printed by William Blackwood and Sons, Edinburgh.

FOOTNOTES:

[1]

Longfellow's Poetical Works.
Bryant's Poetical Works.
Whittier's Poetical Works.
Poems. By James Russell Lowell.
Poems. By O. W. Holmes.

[2] "What was the star I know not, but certainly some star it was that attuned me unto thee."

[3] Lettres sur l'Amérique. Par X. Marmier. 2 volumes. Paris, 1851.

The United States and Cuba. By John Glanville Taylor. London, 1851.

[4] La Havane. Par Madame la Comtesse Merlin.