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and this section of the volume will enhance the | Professor Aytoun. We do not concur fully with literary fame of their author ; but we will include all the author's theology, but the subjoined verses the volume in a future paper on Poets and Poetry. are a fitting accompaniment to the preceding

qnotation :-
Would'st thou, if haply so thou may'st, advance

That blessed consummation ? Wouldst thou speed Ina, and other Poems. By Mary E. LESLIE. The lingering hour of Earth's deliverance ?

Arise--the naked clothe, the hungry feed, London and Calcutta : G. C. Hay and Co.

The sick and wounded tend,-soothe the distressed, Pp. 200.

If thy weak arm cannot protect, yet plead ANGLO-INDIAN society produces a full proportion With bold rebuke the cause of the oppressed, of poets, in the higher meaning of the title.

Kindling hot shame in Mammon's votaries, Within twelve months we have noticed several Abashed, at least, lucre's grovelling guest; volumes written in India, of great promise and

And, in the toil-worn serf, a glad surprise

Awakening-when, from brute despondency, high performance. Major McGregor's and Mrs.

Taught to look up to hearen with dazzled eyes.-Ogilvie's might be mentioned as examples. Miss

Thus may'st thou do God service,-ihus apply Leslie's “Ina” for depth of thought and expres. Thyself, within thy liinit to abate sive language, will occupy a very high place in the What wickedness thou see'st, or misery ;

Thus in a Sacred Band associate poetry of the period. We purpose, however, to

New levics, from the adverse ranks of sin notice it again, along with the preceding and some

Converted, -against sin confederate. other volumes. But we take the following fore- Or- if by outward act to serve, or win shadowing of that happy time, for which all should Joint followers to the standard of thy Lord, hope and anxiously long, because it is extremely Thy lot forbid,--turn, then, thy thought within :

Be each recess of thine own breast explored : pretty :

There, o'er the Passions be thy victories won : “For thou shalt see the white face of the year

There, be the altar of thy faith restored, Thou hast been watching for so long. O, Earth,

And thou a living sacrifice, thereon Standing upon thy hills one morning-tide;

Present thyself. This ever may'st thou do,
Her lily hands with glowing gifts all filled,

Nor, doing this, wilt aught have left undone :
And on her head a crown of olive leaves
With radiant stars amid their greenness twined ;

“Labour's Utopia” is a more finished poem

tban And she will sing a song caught from the strains

Manicheism," and more within the grasp of The angel-band sang to the watchers lone

common mien, even if it be Utopian; and when Upon the moonlit plains of Bethlehem ;

labourers can always be relied upon to act for the And she will smile on thee, and from her smile A sanniness of gladness will o'erspread

community as for their own families, the result Thy face, O, weary, tear-besprinkled Earth !”

celebrated in the subjoined verses may be achieved : The low voice ceased, and from my spirit's eye

And grateful Earth, the while rejoiced to yield The vision vanished, and I saw the sun

Her increase, and with milk and honey flowed, Riding in his lone course through the blue heavens,

And with her corn and wine the garners filled, And singing birds and lovely flowers around;

And inany a garden-girdled city showed But yet it seemed not all an empty dream,

Her pillared piles and streets of palaces, For Earth's deep woes, and yearnings, and bright hopes, Wherein, in social fellowship, abode Had there a faint though truthful shadowing forth.

Brethren, unjostled by the envious press LADY ELLA: 'Twas a sweet vision, and O, Sir, my heart

Of competition's rivalry, for all

Shared equally, pone coveting excess.
Thanks thee for its distilling, gentle balm.

Each in such office laboured as might fall
Glory and Peace, one day, shall hand in hand
Walk on the earth, no longer agonised

To him most fitly,--such as several tasto
With war's sad music-minors and harsh sharps-

Or special talent made congenial : The laurel then shall flourish greenly fair

Laboured assiduous—howso'er were traced

His duty's limit,- and his gathering brought
Needing no more blood-rain to feed its roots.
RONALD: Ay, and young children scarce believingly

And at commonweal's disposal placed,
Shall hear of battle-fields where man met man

Nor larger meed for larger service sought.

Pleasant it was to watch, when day decayed,
In deadly, inextinguishable strife.

The ploughman, homeward wending wearily,
Fort-walls with ivy shall be mantled o'er,
And birds shall build their small nests 'mid the leaves,

Halt to remark the play of light and shade

In forest glade's perspective greenery,
Cannon shall lie along the grass, and flowers
Shall twine around them in long, starry wreaths;

Or stoop to call a herb or mineral,
Ball-pyramids shall scatter, and each shot

Or look up wistful to the western sky: Shall be encradelled ten terly in moss

Pleasant to note the concourse cordial 'Mid cowslips and young purple violets.

Of sage and vard with artisan and hind, 0, cease not, Lady, thy low-voiced prayers

In porch or garden, or at festival, For this morn's advent companied with joy

Where converse eloquent and wit refined

United with the banquet's jovial cheer, And songs, and smiles and glad thanksgiving words,

The feast of reason and the flow of mind. Surely it shall come, though it tarry long.

Although we may have an opportunity of again noticing the style and tendency of this writer, yet

we shall not then be able to quote from his Modern Manicheism &c. London : J. W. Parker. pages, we copy the lines from “ Merlin's Cave," to

illustrate a third style, differing entirely from the Tuis volume is anonymous and is dedicated to former extracts :

1 Vol.

Pp. 164.

as

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Lightly the fretted dome is hung

difficulty, if not impossibility, for one man to ascertain the On arches rising froin among

former character or position of another; and a properly Slim shafts in pillared clusters strung.

qualification is the only one that makes a distinction in the

social intercourse of the inhabitants-excepting of course Daskily shows the pictured lore

the illiterate and low, and the educated and refined, whose With rich mosaic mantling o'er

dissimilar habits and tastes would prove a barrier to friendly The many coloured walls and floor.

association in any country or colony. Luridly burns the lustra shed

In Sydney men of property and position hold themselves From off a coffin, ruby red,

distinct -- except on matters of business-from men of proThrough the dim chamber of the dead,

perty without character. In Melbourne all mix indiscrimin.

ately together, like a mob at a fair, or figures at a masWherein no storied oriel glows,

querade. In Sydney, the emancipated felon and the Eng. No ray through chink or doorway flows,

lish ontlaw have no locus standi within the threshold of Nor from tall tapers ranged in rows.

those whose characters are untaioted. In Melbourne few

men know the private character of their neighbours or Where light is none, but what is thrown

fellow.citizens; and the wealthy rogue is accepted as an From off the chest of burnished stone

honest man and a gentleman--so long as there is nothing Which in the centre shines alone:

in his acts to unmask the disguise. But in Sydney, where

the increase to the population has been gradual, each one Like dark-hued rose, on widowed stem

seems to knoy the character of the other, while eich ono Left blooming, -or like crowning gem,

koows where lie will and where he will not be received. Keystone of vaulted diadem :

In New South Wales, as in Van Dieman's Land, there

are many wealthy merchants, who in early life were convicts, Or liker still a jewel set

and who have either served out their period of imprison. In inlaid casket-cell, ere yet

ment or obtained “ tickets of leave,' and who, by commercial Transferred to regal coronet.

or other speculations, have amassed considerable fortunes.

But those persons are strictly excluded from social circles This anonymous writer possesses the art of de. savo and except with their own class. scription, very nearly in the style of the late Thomas Hood, or the Poet Laureate—and should founded, he says, in a narrow sectarian spirit

, not

The Scotch colony of Otago, New Zealand, was strengthen it by exercise.

unlike the Canterbury colony, we should think ; and although the people all went there of one mind, they are now of a dozen. He evidently describes

a state of matters with which he is altogether Things not generally Known ; or, Curiosities of

History. By JOHN Tims. I'vol. Pp., 248. unacquainted. He applied for information io the London : David Bogue.

superintendent, and received no reply. The letter

sent by him was courteous, and should have been Tas peculiarly pleasant character of Mr. Tims's answered, but he says that it was not noticed. Is volumes has been already mentioned in our pages. he assured that it was ever delivered ? He accuses The present is confined to historical subjects, and the people of Otago with indulgence in ecclesiasti. if it does not contain all that the reader may wish cal avimosities, while the ecclesiastical tables that to know, it is full of many things that he did not he quotes in the next page, honestly—we suppose know, collected with great diligence, and presented say that they meet in great harmony and neigh. with much skill.

bourly intercourse. The gross population, ten years since, was 2,557, who had 3,168 acres under crop, and possessed 435 horses, 6,511 horned cat

tle, nearly three for each, and 59,902 sheep, or Australia, Tasmaaia, and New Zealand. By An 23 for each person, with some sixteen millions

Englishman. London : Saunders and Otley. acres of land to go and come upon, so that they 1 vol. Pp. 496.

seem in no dread of starvation, but must be A USEFUL feature in this volume is its Directories tolerably rich. for the Australian cities. For the rest, it is a

The social position of Dunedin, the capital of Otago-to description of the state of these colonies and their what shall we compare itp. In the present civilized state of towns, with copious extracts from the local papers, society, the inhabitants of that town puzzle us to find any reports, and other authorities. It partakes of the class in any country with whom to institute a comparison. character of an almanac. Against democracy and

of the human kind, we know of nobody of a similar the Scotcb, the author is amusingly irritated. He character; and, for want of a better simile, we will compare

the town to a fenced enclosure or large ring, within regrets the circulation of Lloyd's Weekly Neros which a number of unhappy and spiteful creatures are like poper in the colony; and is sadly afraid of revolu- 80 manny strange cats, that constantly endeavour to tear out tionary doctrines. Notwithstanding these pecu

To avoid the daily encounter of the liarities, the book contains valuable information. antagonists, the few respectable wanderers and peacably dis. Sydney appears to be a more settled town than posed of the group, who might have been unconsciously

each other's eyes.

drawn into the social turmoil, have only one way of escape, Melbourne, in An Englishman's estimation. viz.-to leap the barrier, and fly the province for another,

or to go into the interior of their own, till something ap. Society in New South Wales may be said to be classified, while the lines which are drawn to distinguish the respective

proaching to harmony shall reign in the discontented city. grades are rigidly adhered to. In Victoria, where the The Englishman is a high-churchman; but he population has trebled itself in three years, it is a matter of still can quote statistics, and we need them.

LITERARY REGISTER.

64

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Jessie Cameron. By Lady RACHEL BUTLER. streamers, wliich wave on a golden ground, embroidered with

sparkling gems.

The flames of fire and the waves of water Edinburgh : W. Blackwood and Sons. 1 vol..

grily sport together. The red glow dips into the floods, and Tuis is a tale of Invernessshire, and bumble life, ! peeps up at intervals, broken by the rippling of the water. in which the history of a widow, ber daughter, and | My friend, the rock, sees all this—himself crowned by vine. two sons, is gracefully told. It contains none of wreaths and orange blossoms. He also places a feathery that straining after effect that disfigures many si palm in the green cap which the turf has woren for him;

and the sharp pointed aloe, and prickly cactus, nestle round milar tales. Nothing occurs out of the course of

his brow. Nature in the circumstances. One son falls into bad company, becomes a poacher, fires at a game.

The Bay of Naples is the spot described, and keeper, and is obliged to fly to Australia. That is the volnme exhibits much descriptive genius. one affliction. The daughter gives her heart to one person, who deserts her for another person, and repenting lis error, comes to seek sympathy from bis neglected first love, who very properly The History of Jean Paul Clophart ; or the Adresents the intrusion, although in the great spate ventures of a Runaway. London : Lambert she rescued him and his family from destruction. and Co. Except the latter portion, this also was a great | This is another book of the season for those bad affliction. The thoughtless son Donald became little boys who nurse bad tempers, are fond of thoughtful, and being a digger, gathered much mischief, and clever tricksters, whereby they may goid. John, the better, and now the poorer pleasantly learn, without the pain of actual expebrother, finally married well. Jessie refused many rience, all the troubles of the road, and be persuaded offers. Donald returned with a fortune, and be thereby to stop at home. came a farmer, marrying, of course. Upon these materials Lady Butler has written a beantiful story, and it is very neatly got up in the mechanical departments. · Bonny,” says the authoress, Greek Syntax; With a Rationale of the Construc “are the Highland hills, sweet the birken woods, tion. By James Clyde, A.M. Edinburgh: and warm are the Highland hearts;” but year by Sutherland and Knox. 1 vol. pp. 210. year they get fewer, and the hills lonelier.

PROFESSOR Blackie, in a presatory notice of this book, states that it was written at his request, and has been adopted in bis classes. That fact secures

for it a very considerable circulation. The work Voices from the Greenwood. Adapted from the

appears to be a very valuable addition to our original by Lady WALLACE. London: Bell

treatises on Greek grammar. It embraces, or in and Daldy. 1 Vol.

reality it is, an exposition of the formation of the This is a thin Christmas volume in green and gold, have not many.

Greek language, by one of its masters, and we with numerous illustrations, and printed in the Blaikie regrets that Latin and Greek are not

In his presatory note, Professor best style, a courso which its publishers appear spoken, as the best course of tuition in our schools to pursue with their works. “Voices from the and universities. Latin is, we presume, frequently Greenwood” are allegorical or fanciful, as may be spoken. At one time that was true. And the very readily supposed since the fir tree, the rose, best remedy for the deficiency is its removal, by a the brook, the stone are chief speakers. The fir

commencement of the conversational plan. Mr. tree claims honour for its employment as the Clyde's work is not merely useful to students, in Christmas tree.

the confined meaning of the term, but much more We, fir-trees, are Christmas trees ; and the spirit appoints useful to those who, having formed an acquaintance us to appear invariably at the gay feast. We never fail with the language, desire to become conversant either in castle or cottage. If the parents are ever so poor, thoroughly with its construction. they always contrive to place a few lights in our green branches, to delight the merry children.

Winter blessed the Fir-tree for its work, and the Ivy for its evergreen tenderness; but neither We have received several Reports of Insurance Fir-tree nor Ivy could keep our Christmas time, Companies, and some letters from other Companies, as it is and has long been, without the green holly

-- the latter not very important—which, with the bush, and its red berries.

tables promised in our last, we are compelled to Then we have geology taught in the same quaint postpone until February ; as in addition to our style; and thus one scene is described :

usual space, this Number contains the contents Every night fire adorns the mountain with brillinnt red and title page of the last volume.

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EDINBURGH MAGAZINE.

FEBRUARY, 1857.

THE

INCOME TA X.

Tue agitation against the income tax has swelled the clectors. Upon that part of the subject we into a storm. Meetings have been held in nearly have nothing further to say, because all that can every town of England, and many of Ireland, to be advanced respecting it has been well said in a protest against the quibble by which the Chan- hundred localities during January, and because, cellor of the Exchequer proposed to continue the although the pressing, it is also the smaller division war extra for an additional year. Any pettifog. of a large question. ging quirk by the Government of this country is Direct taxation is recommended by influential generally resented by the people,—and all meau- persons in this country, as the sole means of nesses bring their reward. Upon the propriety raising the revenue. The opinion of the country of adhering to the spirit, rather than the letter of appears to be opposed to this experiment, and to the bargain, between the Commons and the have fixed a very modest sum at which iż will Government, as to the existence of the extra in. bear to be directly taxed, and over which it is discome tax, we will not waste a single column. A inclined to pass. A large proportion of our war arose which the vast majority of our population revenue is, however, raised from direct taxation, deemed to be just and necessary. Means were and a much larger might be obtained from the needed to prosecute hostilities. All the money same source by a fair and just arrangement. The might have been borrowed; and if that course terms income and property tax have been comhad been pursued, consols might have been de- mingled of late with perfect propriety. Property pressed by one-half to one per cent. under the can be taxed upon the income derived from it in price for which they sold. The taxpayers pre- general cases, and the exceptions, although imporferred, through their representatives, to discharge a tant, are not numerous. The practice, which we considerable portion of the extraordinary outlay in consider erroneous and many persons defend, of hard cash. For this object additions were made taxing all incomes upon the same scale, does not to many items of revenue ; but the chief increase arise necessarily from the tax being levied on was thrown upon the income tax, with an en- annual income. The apologists for the existing gagement by the Government that this addition plan ask its opponents to name one that would be should be withdrawn one year after the termination perfect. We are not bound to discover or to of the war.

search for perfection to oblige them. It is suffi The war was certainly concluded when the cient if we offer a system more perfect than that diplomatists signed the treaty of peace at Paris; pursued. It may be difficult to reach a faultless but the Chancellor of the Exchequer said that the scheme of taxation, but not on that account are termination of hostilities should date from the the legislature justificd in adopting an obviously exchange of the ratifications. From this mode of incorrect gauge. The father of a small family is reasoning he gains by a few days the right, ac- less able to be taxed than an old bachelor; and a cording to the letter of the agreement, of levying widow with many children can worse afford a paythe extra tax for another year. Against this ment to the Government, than an old maid without reasoning and result, after the manner of Shylock, incumbrance, from the same income in each case; many thousands of taxpayers have "resolved,” and but the legislature may be unable to arrange for sought redress. They belong to the class who every distinction. Yet there are three classes of can take what they want; and as a general election income-great classes—that can be distinguished cannot be far away, the Government will be com- without minute inquiry. The least valuable of pelled to adopt the view of the bargain taken by the three is income, or wages derived from bodily

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or mental labour. This income is designated pre- serves, also, with few exceptions, quarrel with the carious, and the propriety of the title cannot be extreme Chartists, because they sometimes move doubted by any person acquainted with the world. amendments at meetings against a partial extenIt is precarious, because the opportunity or the sion of the franchise, in favour of everybody of power of earning it may fail, and fail without the male gender, twenty.one years old and unwarning. The convulsions of mercantile life, or stained by crime ; while they pursue the same the wear of mind, may at any hour destroy an course respecting taxation, and will not improve income depending upon the exertions of any man. its pressure because they cannot secure precise This is the first and the least valuable class of equality. income.

These advocates for the existing scale are disThe second is derived from annuities, a fixed honest. It is impossible to suppose them stupid payment secured for life. Government pensions enough to believe themselves. Some individuals belong to this class; and all those appointments have told the same lie so often that they ultimately

be discharged personally or by proxy in believed it to be true ; yet we cannot imagine any any circumstances. This second division is persons so foolish as to mix up fixed and precarious affected only by death. It has that element of incomes in their minds, and willingly to exchange doubt, and that alone; and is precarious for that a rent-roll for a doctor's practice, pound for pound. reason only.

Those of them who deem it a principle that A third class consists of the proceeds from pro- incomes from all sources should be taxed at the perty realised. This income is neither dependent same rate can be accommodated upon one condiupon the health nor upon the life of the present | tion. They may have a sixpenny rate upon inholder. He may kill the goose, yet if he will comes generally; a tax upon annuities, and a only avoid that folly, the bird is sure to bring the larger tax upon the returns of permanent progolden eggs:

The owner may become weak in perty. That is a circuitous route to the same body and mind, but his income continues amid all object. It is also, perhaps, a slightly more expenhis distresses. Therefore it is more valuable than sive way. It requires a larger staff of collectors, an equal income of the first class, and more and gives more annoyance; but if it satisfies anyluable than one of the second, by the quality of body's conscience, we see little reason why any transmission.

other person should refuse that gratification to income tax will distinguish these three those who live by splitting hairs. qualities, and a uniform per centage is unjust by The inquisitorial character of the income tax the difference between these three classes. Some forms an objection, and a very common one, to the of our legislators pretend not to know any means present scheme, but applies to any other system of of classifying incomes. We suggest three di direct taxation, being neither a house nor a poll visions apparent to any honest inquirer, but it is tax. Duty cannot be levied from a man's promore difficult to fix the proportionate rates which perty without some inquisition into bis affairs. The should be levied from each class. The value of owner of heritable property is justified in proving the first and second change with the age of the the existence of burdens upon his possessions, of recipient, upon any attempt to capitalise them which the tax-gatherer can have no knowledge strictly. The selling price of the second upon until he be told. The merchant, professional annuitants of ordinary health is easily ascertained. person, or tradesman must undergo a similar inThe first being subject to many more contingen-- convenience, or we must abandon an income tax, cies than death, cannot be calculated easily. The A man's credit or property may be affected by any third is of the same money worth at all ages. The publicity given to his income, and yet the salaries average value of income from property may be received by one half of the world may be known twenty-five years purchase of the free proceeds. without much trouble. The objections of business The average

annuities is not half so much. men to the exposure of their affairs. made in de. Therefore if the third paid ten, and the second five termining the amount for which they are to be per cent., the latter would be more heavily taxed rated, would be reduced if the commissioners were than the former; while if the first were charged selected from a different class, were pledged to setwo and a half per cent., the persons who enjoy cresy, and were entirely occupied in this particular it would be more severely taxed than their more business. Gross carelessness has often characterfortunate friends and neighbours.

ised the proceedings of those who now regulate A scale with three steps, 2, 5, and 10 per the charges upon trades. We occasionally read cent. would not meet the justice of the case, but of a sale of their papers for a penny halfpenny per it would be more nearly just than the dead level. Ib. to the butterman, as if publicity were one of The advocates of the present scheme say, how- those objects which they were instructed to secure. ever, that as no other system would be exactly The commissioners are frequently men engaged in just, therefore no change should be made; and the business of the locality, or friends of persons they might also say that a concern which could who are the competitors in trade of some other not pay everything, should pay nothing. The same persons, and although a man may be sworn to se. people, generally members of the bureaucracy, cresy, yet he cannot be sworn against a shake of bound in red tape, or those whom the present plan the head, a wise nod, or a wrinkle of the brow.

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