and this section of the volume will enhance the literary fame of their author; but we will include the volume in a future paper on Poets and Poetry. Ina, and other Poems. By MARY É. LESLIE. London and Calcutta: G. C. Hay and Co. Pp. 200. ANGLO-INDIAN society produces a full proportion of poets, in the higher meaning of the title. Within twelve months we have noticed several volumes written in India, of great promise and high performance. Major McGregor's and Mrs. Ogilvie's might be mentioned as examples. Miss Leslie's "Ina" for depth of thought and expressive language, will occupy a very high place in the poetry of the period. We purpose, however, to notice it again, along with the preceding and some other volumes. But we take the following foreshadowing of that happy time, for which all should hope and anxiously long, because it is extremely pretty: For thou shalt see the white face of the year For Earth's deep woes, and yearnings, and bright hopes, LADY ELLA: "Twas a sweet vision, and O, Sir, my heart Thanks thee for its distilling, gentle balm. Glory and Peace, one day, shall hand in hand Walk on the earth, no longer agonised With war's sad music-minors and harsh sharps The laurel then shall flourish greenly fair Needing no more blood-rain to feed its roots. RONALD: Ay, and young children scarce believingly And birds shall build their small nests 'mid the leaves, Shall be encradelled tenderly in moss 'Mid cowslips and young purple violets. O, cease not, Lady, thy low-voiced prayers For this morn's advent companied with joy Modern Manicheism &c. London: J. W. Parker. 1 Vol. pp. 164. THIS volume is anonymous and is dedicated to Professor Aytoun. We do not concur fully with all the author's theology, but the subjoined verses are a fitting accompaniment to the preceding qnotation : Would'st thou, if haply so thou may'st, advance The lingering hour of Earth's deliverance ? The sick and wounded tend,-soothe the distressed. Awakening when, from brute despondency, What wickedness thou see'st, or misery; New levies, from the adverse ranks of sin Or if by outward act to serve, or win Joint followers to the standard of thy Lord, And thou a living sacrifice, thereon Present thyself.-This ever may'st thou do, Nor, doing this, wilt aught have left undone : "Labour's Utopia" is a more finished poem than Manicheism," and more within the grasp of common men, even if it be Utopian; and when labourers can always be relied upon to act for the community as for their own families, the result celebrated in the subjoined verses may be achieved: And grateful Earth, the while rejoiced to yield as Her increase, and with milk and honey flowed, And with her corn and wine the garners filled, And many a garden-girdled city showed Her pillared piles and streets of palaces, Shared equally, none coveting excess. The ploughman, homeward wending wearily, Of sage and bard with artisan and hind, 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 pages, we copy the lines from "Merlin's Cave," to illustrate a third style, differing entirely from the former extracts : Lightly the fretted dome is hung LITERARY REGISTER. A USEFUL feature in this volume is its Directories for the Australian cities. For the rest, it is a description of the state of these colonies and their towns, with copious extracts from the local papers, reports, and other authorities. It partakes of the character of an almanac. Against democracy and the Scotch, the author is amusingly irritated. He regrets the circulation of Lloyd's Weekly Newspoper in the colony; and is sadly afraid of revolutionary doctrines. Notwithstanding these peculiarities, the book contains valuable information. Sydney appears to be a more settled town than Melbourne, in An Englishman's estimation. Society in New South Wales may be said to be classified, while the lines which are drawn to distinguish the respective grades are rigidly adhered to. In Victoria, where the population has trebled itself in three years, it is a matter of 63 difficulty, if not impossibility, for one man to ascertain the former character or position of another; and a properly qualification is the only one that makes a distinction in the social intercourse of the inhabitants-excepting of course the illiterate and low, and the educated and refined, whose dissimilar habits and tastes would prove a barrier to friendly association in any country or colony. In Sydney men of property and position hold themselves distinct-except on matters of business from men of property without character. In Melbourne all mix indiscriminately together, like a mob at a fair, or figures at a masquerade. In Sydney, the emancipated felon and the English ontlaw have no locus standi within the threshold of those whose characters are untainted. In Melbourne few men know the private character of their neighbours or fellow citizens; and the wealthy rogue is accepted as an honest man and a gentleman-so long as there is nothing in his acts to unmask the disguise. But in Sydney, where the increase to the population has been gradual, each one seems to know the character of the other, while each one knows where he will and where he will not be received. In New South Wales, as in Van Dieman's Land, there are many wealthy merchants, who in early life were convicts, and who have either served out their period of imprisonment or obtained "tickets of leave,' and who, by commercial or other speculations, have amassed considerable fortunes. But those persons are strictly excluded from social circlessave and except with their own class. The Scotch colony of Otago, New Zealand, was founded, he says, in a narrow sectarian spirit, not 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 unacquainted. He applied for information to the superintendent, and received no reply. The letter sent by him was courteous, and should have been answered, but he says that it was not noticed. Is he assured that it was ever delivered? He accuses the people of Otago with indulgence in ecclesiastical auimosities, while the ecclesiastical tables that he quotes in the next page, honestly-we suppose say that they meet in great harmony and neighbourly intercourse. The gross population, ten years since, was 2,557, who had 3,168 acres under crop, and possessed 435 horses, 6,511 horned cattle, nearly three for each, and 58,902 sheep, or 23 for each person, with some sixteen millions acres of land to go and come upon, so that they seem in no dread of starvation, but must be tolerably rich. The social position of Dunedin, the capital of Otago-to what shall we compare it? In the present civilized state of society, the inhabitants of that town puzzle us to find any class in any country with whom to institute a comparison. Of the human kind, we know of nobody of a similar character; and, for want of a better simile, we will compare the town to a fenced enclosure or large ring, within which a number of unhappy and spiteful creatures are like so manny strange cats, that constantly endeavour to tear out each other's eyes. To avoid the daily encounter of the antagonists, the few respectable wanderers and peacably disposed of the group, who might have been unconsciously drawn into the social turmoil, have only one way of escape, viz. to leap the barrier, and fly the province for another, or to go into the interior of their own, till something ap proaching to harmony shall reign in the discontented city. The Englishman is a high-churchman; but he still can quote statistics, and we need them. Jessie Cameron. By Lady RACHEL BUTLER. Edinburgh: W. Blackwood and Sons. 1 vol. THIS is a tale of Invernessshire, and humble life, in which the history of a widow, her daughter, and | two sons, is gracefully told. It contains none of that straining after effect that disfigures many similar tales. Nothing occurs out of the course of Nature in the circumstances. One son falls into bad company, becomes a poacher, fires at a gamekeeper, and is obliged to fly to Australia. That is one affliction. The daughter gives her heart to one person, who deserts her for another person, and repenting his error, comes to seek sympathy from his neglected first love, who very properly resents the intrusion, although in the great spate she rescued him and his family from destruction. Except the latter portion, this also was a great affliction. The thoughtless son Donald became thoughtful, and being a digger, gathered much goid. John, the better, and now the poorer brother, finally married well. Jessie refused many offers. Donald returned with a fortune, and became 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, are the Highland hills, sweet the birken woods, and warm are the Highland hearts;" but year by year they get fewer, and the hills lonelier. We, fir-trees, are Christmas trees; and the spirit appoints us to appear invariably at the gay feast. We never fail either in castle or cottage. If the parents are ever so poor, 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 Fir-tree nor Ivy could keep our Christmas time, as it is and has long been, without the green holly bush, and its red berries. Then we have geology taught in the same quaint style; and thus one scene is described : Every night fire adorns the mountain with brilliant red streamers, which wave on a golden ground, embroidered with sparkling gems. The flames of fire and the waves of water gaily sport together. The red glow dips into the floods, and peeps up at intervals, broken by the rippling of the waters. My friend, the rock, sees all this-himself crowned by vinewreaths and orange blossoms. He also places a feathery palm in the green cap which the turf has woven for him; and the sharp pointed aloe, and prickly cactus, nestle round his brow. the volume exhibits much descriptive genius. The Bay of Naples is the spot described, and The History of Jean Paul Clophart; or the Adventures of a Runaway. London: Lambert and Co. THIS is another book of the season for those bad little boys who nurse bad tempers, are fond of mischief, and clever tricksters, whereby they may pleasantly learn, without the pain of actual experience, all the troubles of the road, and be persuaded thereby to stop at home. Greek Syntax; With a Rationale of the Construc tion. By JAMES CLYDE, A.M. Edinburgh: Sutherland and Knox. 1 vol. pp. 210. PROFESSOR BLACKIE, in a prefatory notice of this book, states that it was written at his request, and has been adopted in his classes. That fact secures for it a very considerable circulation. The work appears to be a very valuable addition to our treatises on Greek grammar. It embraces, or in reality it is, an exposition of the formation of the Greek language, by one of its masters, and we have not many. In his prefatory note, Professor Blaikie regrets that Latin and Greek are not spoken, as the best course of tuition in our schools and universities. Latin is, we presume, frequently spoken. At one time that was true. And the best remedy for the deficiency is its removal, by a commencement of the conversational plan. Mr. Clyde's work is not merely useful to students, in the confined meaning of the term, but much more useful to those who, having formed an acquaintance with the language, desire to become conversant thoroughly with its construction. We have received several Reports of Insurance Companies, and some letters from other Companies, -the latter not very important-which, with the tables promised in our last, we are compelled to postpone until February; as in addition to our usual space, this Number contains the contents and title page of the last volume. EDINBURGH MAGAZINE. FEBRUARY, 1857. THE INCOME TAX. the clectors. Upon that part of the subject we have nothing further to say, because all that can be advanced respecting it has been well said in a hundred localities during January, and because, although the pressing, it is also the smaller division of a large question. THE agitation against the income tax has swelled into a storm. Meetings have been held in nearly every town of England, and many of Ireland, to protest against the quibble by which the Chancellor of the Exchequer proposed to continue the war extra for an additional year. Any pettifogging quirk by the Government of this country is Direct taxation is recommended by influential generally resented by the people,-and all mean- 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 it 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 sufficient if we offer a system more perfect than that pursued. It may be difficult to reach a faultless scheme of taxation, but not on that account are the legislature justified in adopting an obviously incorrect gauge. The father of a small family is less able to be taxed than an old bachelor; and a widow with many children can worse afford a payment to the Government, than an old maid without incumbrance, from the same income in each case; but the legislature may be unable to arrange for every distinction. Yet there are three classes of income-great classes-that can be distinguished without minute inquiry. The least valuable of the three is income, or wages derived from bodily The war was certainly concluded when the diplomatists signed the treaty of peace at Paris; but the Chancellor of the Exchequer said that the termination of hostilities should date from the exchange of the ratifications. From this mode of reasoning he gains by a few days the right, according to the letter of the agreement, of levying the extra tax for another year. Against this reasoning and result, after the manner of Shylock, many thousands of taxpayers have "resolved," and sought redress. They belong to the class who can take what they want; and as a general election cannot be far away, the Government will be compelled to adopt the view of the bargain taken by E 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. The second is derived from annuities, a fixed payment secured for life. Government pensions belong to this class; and all those appointments that may be discharged personally or by proxy in any circumstances. This second division is affected only by death. It has that element of doubt, and that alone; and is precarious for that reason only. A third class consists of the proceeds from property realised. This income is neither dependent upon the health nor upon the life of the present holder. He may kill the goose, yet if he will only avoid that folly, the bird is sure to bring the golden eggs. The owner may become weak in body and mind, but his income continues amid all his distresses. Therefore it is more valuable than an equal income of the first class, and more valuable than one of the second, by the quality of transmission. A proper income tax will distinguish these three qualities, and a uniform per centage is unjust by the difference between these three classes. Some of our legislators pretend not to know any means of classifying incomes. We suggest three divisions apparent to any honest inquirer, but it is more difficult to fix the proportionate rates which should be levied from each class. The value of the first and second change with the age of the recipient, upon any attempt to capitalise them strictly. The selling price of the second upon annuitants of ordinary health is easily ascertained. The first being subject to many more contingencies than death, cannot be calculated easily. The third is of the same money worth at all ages. The average value of income from property may be twenty-five years purchase of the free proceeds. The average of annuities is not half so much. Therefore if the third paid ten, and the second five per cent., the latter would be more heavily taxed than the former; while if the first were charged two and a half per cent., the persons who enjoy it would be more severely taxed than their more fortunate friends and neighbours. A scale with three steps, 24, 5, and 10 per cent. would not meet the justice of the case, but it would be more nearly just than the dead level. The advocates of the present scheme say, however, that as no other system would be exactly just, therefore no change should be made; and they might also say that a concern which could not pay everything, should pay nothing. The same people, generally members of the bureaucracy, bound in red tape, or those whom the present plan These advocates for the existing scale are dishonest. It is impossible to suppose them stupid enough to believe themselves. Some individuals have told the same lie so often that they ultimately believed it to be true; yet we cannot imagine any persons so foolish as to mix up fixed and precarious incomes in their minds, and willingly to exchange a rent-roll for a doctor's practice, pound for pound. Those of them who deem it a principle that incomes from all sources should be taxed at the same rate can be accommodated upon one condition. They may have a sixpenny rate upon incomes generally; a tax upon annuities, and a larger tax upon the returns of permanent property. That is a circuitous route to the same object. It is also, perhaps, a slightly more expen sive way. It requires a larger staff of collectors, and gives more annoyance; but if it satisfies anybody's conscience, we see little reason why any other person should refuse that gratification to those who live by splitting hairs. The inquisitorial character of the income tax forms an objection, and a very common one, to the present scheme, but applies to any other system of direct taxation, being neither a house nor a poll tax. Duty cannot be levied from a man's property without some inquisition into his affairs. The owner of heritable property is justified in proving the existence of burdens upon his possessions, of which the tax-gatherer can have no knowledge until he be told. The merchant, professional person, or tradesman must undergo a similar inconvenience, or we must abandon an income tax, A man's credit or property may be affected by any publicity given to his income, and yet the salaries received by one half of the world may be known without much trouble. The objections of business men to the exposure of their affairs. made in determining the amount for which they are to be rated, would be reduced if the commissioners were selected from a different class, were pledged to secresy, and were entirely occupied in this particular business. Gross carelessness has often characterised the proceedings of those who now regulate the charges upon trades. We occasionally read of a sale of their papers for a penny halfpenny per lb. to the butterman, as if publicity were one of those objects which they were instructed to secure. The commissioners are frequently men engaged in the business of the locality, or friends of persons who are the competitors in trade of some other persons, and although a man may be sworn to se cresy, yet he cannot be sworn against a shake of the head, a wise nod, or a wrinkle of the brow. |