fearful every breeze would have wafted towards us." (The splenetic man smiled again.) "Them as are so fond of showers should sit outside," retorted the lady;" it suits them there vulgar ideas much better."-" I protest, madam, it was principally on your account that I rejoiced in the plentiful supply of air and water, afforded us by my neighbour, who, I doubt not, had also your good in view-in hysterical cases no better remedies can be found-though I never remember to have seen it applied to a lutestring gown; yet there is so much novelty in all departments of science, that it may be now the most efficacious

mode." As the middle traveller always spoke in a tone perfectly gentle and respectful, the old lady was sometimes puzzled how to take what he said; and where her sagacity was at fault, she always sneered and shewed him the most decided contempt, which he received with due meekness. As for me, I was perplexed and mortified; I sat witnessing the strange scene before me, in an uneasy silence, and I was glad when we arrived at the inn, where we all stopped to dine, to see that the splenetic traveller left the party the moment we alighted at the inn.

THE gentleman whom I have designated as the middle traveller, performed the part of master of the ceremonies, in which he was extremely good-humoured and facetious. I was rather vexed, when at one time he asked me if I permitted my patient to drink wine-but I took no notice, as I wished to avoid altercation; and the repast finished, we all set out again and every body, I believe, was pleased to find that the silent gentleman did not join us. His presence had imposed considerable restraint on some of the party; and our spirits seemed relieved from a burthen, and now rose in proportion. His place in the vehicle was taken by a little insignificant-looking man, whose appearance was of that negative character, which, while it promised no agreeable addition to ourparty, seemed at least to secure us from anything offensively disagreeable. The talkative traveller still took a prominent part in the conversation, informing us that he was a tallow-chandler in the city, who, from successfully vending his moulds and his dips, almost had made a round sum, and retired to live on the fat of the land; and after dwelling on this topic with great complacency, he began to ply us with questions in return. The young woman said she was going to Huntingdon, to nurse a sick aunt. He then began to sift me a little; but I evaded his inquiries, partly from prudence, partly from modesty. I did not choose my business should be known, especially as I felt the keen eye of the facetious gentleman upon me, and I congratulated myself inwardly, that (from the squint before mentioned) I could only

be subjected to one at a time. The Inquisitor then addressed the elder lady, who very bluntly replied, that "her business concerned no one but herself.” -"And that respectable gentleman," said the middle traveller, bowing to me.

"I knows nothing of this here gentleman," replied she fretfully, "except his civility to me just now. I don't know what you are driving at ; no good, I dare to say, or you would have spoken as well as he, to that deuce of a man who was so impertinent to me."—" I beg your pardon, madam; I don't know to which of the two the partnership gives offence; but when two people agree to keep a secret, it looks suspicious, especially when every body else tells theirs." He looked at me and the old lady during this speech in so strange a manner, that I began to feel quite uneasy; and at length very much distressed, I stammered something: "Indeed, sir, I have no secret; that is, no particular secret ; and as to this lady, you are quite mistaken in your supposition; for I never had the pleasure of seeing her before."-" Oh, I see, sir, clearly how the matter stands; you are a man of the world, sir, and know what you are about perfectly; you need be at no pains to persuade the present company of that; your secret cannot possibly be in better keeping. Pray, sir,” continued he, eyeing me closely as he he spoke,-"Pray, sir, you will pardon my inquiry; but have you not travelled a vast deal? It occurs to me, that I once passed you in the streets of Moscow, just in the turn up to the Kremlin, if I am not mistaken, and perceiving before me a very respectable elderly gentleman, I made way for you

to pass, which you acknowledged by a very polite bow. I am delighted to renew the acquaintance thus fortunately."-" Indeed, sir," said I, interrupting him, " you must be mistaken; it could not be me."-" Oh, pray, sir, don't take the trouble to deny it; indeed it is not worth while; I am sure what I heard of you afterwards was no way discreditable, though, to be sure, it made a little noise in Russia."-" I solemnly assure you, sir" "Pray, don't, sir; I don't stand in need of assurance, upon my honour I don't; I am far above prying into any gentleman's private affairs. You have your reasons, I doubt not. It struck me from the first, that you must have been a great traveller in foreign parts, and have been much accustomed to foreign manners; because you did not seem quite at home in our own. That may easily be; the customs and manners of other nations, must have made such a jumble in your mind, that our old English manners, dress, and habits, are become strange to you."-" Well, I am surprised," said the talkative traveller; "I am sure nothing could make me forget Old England; and I don't think the man that does, deserves to live there; that's all I say no offence, I hope; but when an Englishman learns to be more of a Frenchman, or a Russian, or a Turk, or whatever outlandish ways it is that this gentleman has picked up, one can't help speaking one's mind a bit, though I always like to be agreeable, and especially in a coach." I was utterly confounded at this new accusation, and in vain endeavoured to interrupt, with an assurance of my being a staunch and true Briton; but before I could get out a word, somebody was sure to begin speaking. At length I found a gap; "I assure you, gentlemen," said I, " you are all grievously mistaken; this is the very first time I ever left my own home, in the village of Birchendale; where, if you have ever been, gentlemen and ladies, you must have observed my house, a very notable house, next door to Mr Huffskin's the saddler, which I never left till now, when business of importance calls me to undertake a long journey." The middle traveller still looked incredulous, and, shaking his head, said, "Every man knew his own business best; that, to be sure, he might be mistaken; but it was not a common thing to see two men exactly alike; however, he said, he would drop

the subject, as it did not seem a pleasant one." At this, and at various parts of his speech, the gentleman whom we had taken in at the last stage seemed greatly diverted; I felt a little nettled, and eager to convince them of the truth of my assertion, and of my being as good an Englishman as any one present. "I will take my oath, sir," said I vehemently, "that I have never been out of England in my life, except, indeed," added I,a little confused, "except once;" for I just then recollected I had been born abroad. "O ho," said the inquisitive traveller, "then you confess you have been abroad; there's nothing like a good memory, after all."— "I beg, sir, don't let me perplex you,” said the provoking middle traveller, "I am sorry I mentioned it; I knew you had travelled; but, if you had honestly told me your going to Moscow was a secret, it should never have escaped my lips."—" I tell yoù, sir,” said I warmly, "I was never out of England; in my memory, that is to say."

-“No, no, sir ; that is all you can say in your circumstances; it is all that can be expected of you; a man is not bound to remember every trifling incident in his life; a trip to Moscow and back, or a call at Grand Cairo, or a peep at Kamschatka, once in a way, is no such mighty thing to dwell in a man's me mory."-" No, no, certainly," said the new-comer, laughing. I was greatly provoked at their obstinacy, and unbelief. "Perhaps," said the young woman, "the gentleman means, he was abroad before his memory."-"Ay, and left it behind him," said the new-comer. "That is precisely the case, young lady," said I;" this gentleman is pleased to compliment me by supposing I have seen all those places he mentions; but Inever did, for all that; but I was born in the Netherlands, and was brought over when four months old, so I think I have a pretty good right to be an Englishman."" Well, sir, I hope you will do justice to my penetration; I knew you had seen more of the world than you would at first confess."-" But, sir, I have no recollection whatever of it; how can a child at that age remember any thing?"— "I beg your pardon, sir; I don't say he can remember every thing; but his mind receives an expansion; he ac quires with his first perceptions a sort of tact for novelty, which prepares his mind for all he is to meet with in the world. It makes him a perfect cos

SIR,

In my last letter, I took occasion to animadvert on the dishonest principles which the necessities of the Country Gentlemen have induced them to adopt, and also to suggest for their consideration the outlines of a plan, by which much of the evil they are now suffering, may hereafter be prevented from recurring. I took also occasion to point out in what way they have placed themselves in the invidious situation of sinecurists, having not any better right to the possession of their estates, than the clergy to the tithes, of which they so loudly complain; nor the paupers to the poor-rates, in their opinion a still greater burden; and that by their " ignorant impatience of taxation," in causing Government to reduce so rashly the public establishments, they have themselves to thank for much of their present distress. In a word, that they have allied themselves, unconsciously I own, with the Radicals, and in consequence ought, like them, to be chastised into moderation and common sense.

It seems to be assumed by them, that taxation is absolutely an EVIL. I shall not undertake to demonstrate that it is a BLESSING; but, with your permission, I think there will be no difficulty in shewing, that, constituted as society is in this country, it naturally has arisen from the character, the circumstances, and the progress of the people. In proceeding with this task, I am aware that I shall be obliged to draw largely on your indulgence, because, in the short limits of a letter, I must often feel myself obliged to go roundly to work, and to employ expressions that may possibly stand in need of explanation-seemingly, perhaps, of extenuation.

It appears to me, Sir, that it never has been sufficiently felt and understood, that by means of the everrenovated constitution of this ancient and most magnificent monarchy, there has grown up and been accumulated a stock of public wealth, not only greater than ever before existed in any other community, but far more estimable, even in a banker's calculation, than all the value of the earth

and stone that constitute these islands. This prodigious wealth exists in a thousand forms; sometimes it presents itself in enormous masses of the richest products of human skill; sometimes in still greater aggregates of the materials of useful and necessary manufactures

much of it is visible in the mere shape of implements, machines, and means of intercourse and transportation; but probably its universal appropriation in articles of domestic comfort and enjoyment, beyond the requisite demands of nature, comprehends the largest portion. It has, in fact, arisen to such an incredible amount, that throughout the body-politic it may be described as a plethora; and it is commonly spoken of "as more capital than we can employ."-In a word, there exists within the British community the stock and means of supplying, not only what we ourselves require, but even sufficient to supply what all the rest of the world requires-of the products of human skill formed from natural materials.

Now, Sir, if it be true, as I think it is indisputable, that our machinery is capable of manufacturing, and does manufacture, a greater quantity of goods than markets can be found for ; that our roads and canals, and means of conveyance, are so multiplied, that the intercourse of society is not sufficient to support them; that our natural and domestic wants are not only supplied to superabundance, but that after glutting the markets of all the world, we have still a superfluity,-I would ask, whether the natural course of things does not point out that the circumstances of British society are such, that it can afford to maintain a larger portion of the population unproductive, at this time, than it could have done at any former period of our history?-And yet the country is filled with complaints and privations; and we are suffering all the horrors of Tantalus. There must be something, therefore, either in the frame and system of society, which causes these calamities, or we must have brought them on ourselves by deranging the political machinery of the state, and interfering with the natural current

and progress of things. My opinion is, that the evils spring entirely from the latter cause, and that a prodigious injury has been done to the commonweal by the effects of that "ignorant impatience of taxation," which the landed interest in the House of Commons have too successfully asserted.

It is, for example, consistent with the observation of every man who has an eye in his head, that the machinery employed in manufacturing articles of clothing alone, is adequate to supply thrice the wants of the three kingdoms, and that there is tenfold the amount of other capital in the country to keep that machinery employed; and yet such is the partial divisions of the stock of public wealth, that the great body of the people are not in a condition to obtain, in any degree, such apparel as the wealth of the community is capable of enabling them to wear. That wealth lies in detached masses, the property of comparatively a few, and the means of procuring portions of it, have within these few years-since the peace-been greatly abridged. The Radicals, who have a clumsy way of grasping at truth without catching it, say, that this is owing to the state of the representation to the corruption of Parliament and that were the House of Commons once placed on a universal basis, all the private and particular reservoirs into which the stock of public wealth is now collected, would be broken up; or, in other words, a revolutionized House of Commons would break up the great existing masses of private wealth, and cause a new system of distribution to arise, by which all our grievances would be cured.

No doubt, it is extremely desirable that every one should enjoy a competency of good things; and it would be highly gratifying to the invidia of human nature, if no man were obliged to work more than his neighbour. But if such a millenium be in store for mankind, we, in this country, are manifestly in no state or condition YET to partake of it. We are still unconsciously influenced by a thousand feelings and associations connected with the habitual reverence, which, from an unknown antiquity, has been so cherished among the inhabitants of these islands, as to be almost an instinct of their nature, for the pride, pomp, and circumstance of glorious war, and a

gorgeous monarchy in all its manifold orders, pageants, homages, and domination. Our most popular literature encourages the perpetuity of that feeling; and the loftiest minds, and the most splendid efforts of our genius, have been all devoted to exalt the various sentiments and virtues that draw their origin from heroism, bravery, and honour, and the long untarnished lineages of noble birth. We are ingrained with the habits and instincts of political degrees and distinctions, and have no deeper nor more religious sentiment than a regard for the rights of property.

To suppose, therefore, that any such change as the introduction of the principle of Universal Suffrage into the representation, would, in the existing state of our feelings and institutions, cure the evils of which the Radicals and "the Wrongheads" complain, argues such a total ignorance of human nature, or such knavery of heart, that those who would act upon the persuasion of its efficacy, ought to be regarded either as fools or as felons. In what way then, it will be asked, since I admit the evil, and also that there does exist in the vast stock of private wealth, a remedy for all its modifications-in what way is the evil to be cured ?—My answer is, by TAXATION-by taxation generally, but more effectually by a particular tax on property, in order to constitute a fund which will allow the community " to maintain a larger portion of the population unproductive" than it has hitherto done, and thereby enable those who may be in consequence disengaged from the physical drudgery, to apply their moral energies to improve the circumstances and condition of their fellow-subjects in the first place, and then of mankind in general.

But, Sir, this was precisely the case during the late war. By taxation, both general and particular, vast quantities were detached from the masses of private property, and so distributed by Government, that they had not only the effect of maintaining an unprecedented proportion of the population unproductive, but of creating a demand for capital to enable the productive labourers to supply their customers. Taxation, to use a figure of Mr Burke, was exhaled from the lakes, and streams, and seas of wealth, and