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I told him that Englishwomen might bring home all the pretty clothes they liked from other countries, and that I considered it most ungallant in such a chivalrous nation as America to deny ladies a few Paris dresses. "Do you happen to know, miss, what's the income-tax in your country?" he asked, tenderly putting back some yellow hairpins which had fallen out of a box of mine.

It was it is, in vain to disguise that an income-tax has many disgusting, and all but absolutely intolerable, incidents and characteristics, and which were instantly appreciated by all who heard or read of the proposal for its adoption, and these topics were pounced upon by the late Ministers and their supporters, with eager and desperate determination to make the most of them.

For awhile, none joined the vociferation, according to my informant, but persons whose stake in literary property was about as deep as the grievances of others in England under the income-tax, or the impost on wheel-carriages, hair-powder, and coats-of-arms.

Conversely, a general improvement in the conditions of life reacts favourably on the productivity of labour. Real wages have risen considerably in the last half century, but the income-tax returns indicate that the wealth of the business and professional man has increased even more rapidly.

And, forced to live by his pen, to extract from his brain bread and beer, clothing, lodging, and income-tax, I am not surprised that he is oftentimes nervous, querulous, impatient. Thinking of these things, I do not wonder at Hazlitt's spleen, at Charles Lamb's punch, at Coleridge's opium.

In fact we have dislikes founded, or rather unfounded, upon the basis of Bussy Rabutin's lines: "Je ne vous aime point, Hylas; Je n'en saurois dire la cause. Je sais seulement une chose. C'est que je ne vous aime pas." Next comes an even more intimate personal element the critic's condition. The day may have been vexing. The present indecent haste of the income-tax collector may have worried him.

Since these Liberal budgets came along, I can't keep my own accounts, or send in my own income-tax returns dash them! So she does the whole business for me pays everything sees to everything comes once a week. We shall all be run by the women soon!" The studio had grown very quiet.

"I don't think he is the sort of man to make up to a married woman," he said, somewhat to Cradell's displeasure, when the letter reached the Income-tax Office; for that gentleman was not averse to the reputation for success in love which the little adventure was, as he thought, calculated to give him among his brother clerks.

If I suppose I must call him the earl now, or Colonel Halkett, or any one of the army of rich men, hear of an increase of the income-tax, or some poor wretch hints at a sliding scale of taxation, they yell as if they were thumb-screwed: but five shillings in the pound goes to the kitchen as a matter of course to puff those pompous idiots! and the parsons, who should be preaching against this sheer waste of food and perversion of the strength of the nation, as a public sin, are maundering about schism.

It is impossible to answer the question with anything like definiteness. These figures would make it appear that more than one-fourth of the population is in the middle class. If the income-tax returns are to be trusted this proportion is far too high.