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finance to require an important it may take, whether that of a concession. The balance therefore customs duty, an excise duty, or a as between land and personalty has direct impost, should, in its nature, been that the former has provided

be excessive.” The tax as proyear by year in ordinary cases from posed by Sir William Harcourt in 10 to 20 or even 30 per cent of the case of personal as well as gross revenue, and frequently the real estate stands condemned by moiety of net revenue in the form this axiom, for it is excessive, of local taxation, and has paid 9d. To give one moderate instance, in the pound to income-tax when brothers and sisters taking anyīd. only was fairly exigible. On thing from an estate with a gross the other hand, when a landed value in excess of £50,000, would estate passes on death to lineal have to pay 8 per cent, or more descendants, the important advan- than three years' income. This is tages already named as to amount surely an excessive sum to pay out and time of payment are enjoyed. of personalty. But in the case of

. It is a great outrage that these land it is more than excessive, it last should be abolished, while no is ruinous and intolerable. A man redress is afforded in the matter of with money invests and enjoys the local taxation.

fruits of every penny

he

possesses. What, then, are the changes pro- The man with an estate will be posed by Sir William Harcourt's charged his 6, 8, 10, or, in the bill , and their effect ?

most extreme case, it might be 18 1. If the privilege of payment per cent on the capital value of by instalments is claimed, it is to his pictures, his heirlooms, his be accompanied by 3 per cent in- trees, his model farm - steadings terest from the date of death. and labourers' cottages, on prop

2. Heirs to landed estate are to erty of many kinds which brings pay on the whole capital value, in no effective revenue. Multieven where they succeed to a life- tudes of obligations attach to the rent only under entail, and cannot possession of land from which

, make their interest absolute with- owners of Consols are exempt, and out the expensive process of disen- the brother succeeding to a landed tailing and compensating the heirs. estate of £50,000, and paying 8 per

S They are to pay on a capital sum cent, would, unless his duty to his greatly in excess of that which tenants, labourers, and neighbours

were neglected, be disbursing, not 3. The scale of duty paid on three years', as in the case of perthe corpus of the estate, under the sonalty, but at least six years' free

, name of estate duty, is to be income. In the case of the largest placed at a progressive rate of proprietors, where agriculture has great severity. For instance, an suffered least, where the houses are estate over £50,000 would pay 5 best, where the tenantry are most per cent, and over £100,000 6 prosperous, the outlay on things per cent estate duty, besides suc- for the general good has been much cession duty varying from 1 per larger than this estimate would incent by lineals to 10 per cent by dicate, and the margin for personal strangers in blood.

expenditure smaller. "The golden rule of all Chan- The Duke of Richmond told the cellors of the Exchequer," said Mr Royal Commission that on his Disraeli

, “is that they should be- Goodwood estates since 1873 he ware that no tax, whatever form had spent upwards of £30,000 on

they enjoy.

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labourers' cottages, and as an in- turns of burdens on land just vestment his expenditure showed presented to Parliament by the a loss. On his Scottish estates he Secretary for Scotland fallacious ? has expended during the last Are landowners and tenants fifteen years on buildings and only dreaming that they receive improvements £198,000, besides periodic visits from collectors of granting abatements in rent of county rates, of school - rates, of £286,000. The Duke of Devon- poor-rates, and of income tax, on shire has stated that on his vast incomes which they never make ? family estates it has been the cus- If all these things are sad and tom to expend 30, 50, 60, or 70 sober realities, we submit that per cent on local purposes, un- the new legislation, the Finance connected with personal or family Bill with its new taxes, the Local enjoyment. In these cases, the Government Bill with its new estates being very large, the grad- rates, are impolitic, unjust, and uated duty would be infinitely oppressive. Every penny that higher than that taken as landlord or tenant derives from example, and would presumably land ought to pay a full and equal amount to a charge of 11 per cent share with other wealth to the in the case of collateral succession. State, but not more. At the beThe conclusion, therefore, at which ginning of this reign the agrihe arrives, that the new duties cultural interests were fostered by would be equivalent to six, ten, or protection, and the taxation levied even twelve years' income available for local purposes by Imperial for personal or family expenditure, Acts was trifling. Now, agriculappears well within the mark. ture, weighed down with multiThe effect must be that landowners plied burdens, has to undersell the will be utterly unable to discharge free produce of other countries. in future the duty they have It is a farmers' question, for they gladly held themselves to owe cannot struggle on unless there be their tenantry and neighbours. capital to put into the land; it is They must retrench, and as they a labourers' question, for as their and their families must live, the wage-fund goes into the coffers of general welfare of the countryside the State they will gradually be will be affected. The Exchequer discharged; it is a question for will absorb a large share of the working men at large, for farmrevenue of every estate which servants will drift into other callnow forms the wage-fund of the ings and depress wages. Fair district. Landowners will indeed treatment, neither more nor less, suffer; but the result of Sir Wil- is wanted. Agriculturists honestly liam Harcourt's Budget will be believe they now suffer from exthat tenants and labourers and cessive taxation as compared with agriculture will suffer first and in other classes; Sir William Harthe hardest measure.

court thinks.otherwise. The whole Night after night the Chancellor question should be examined by a of the Exchequer revels in taunt- competent Commission; and until ing landowners with a desire to this is done, the most strenuous escape taxation. We would ask, opposition should be given at all Are the facts with which we have stages and at every opportunity to been furnished from several of the those sections of the two bills best-managed estates in Scotland which seek to lay fresh burdens capable of disproof? Are the re- on the produce of the land.

IN 'MAGA'S' LIBRARY.

а

The loan collection of paintings worthy in the adventurous life of in the first Manchester Exhibition that dashing cavalry oflicer, Sir came as a revelation of the rare Hope Grant; but nothing perhaps treasures in our picture galleries. has impressed us more than his We have almost ceased to be sur- babit of keeping regular and volprised at the seemingly inexhaust uminous journals. In overcrowdible stream which sets annually ed transports, in pestilential Chintowards the exhibitions in Bur- ese swamps, in beleaguered canlington House. Surely much the tonments in revolted India — he same may be said of the Letters chronicled minutely the events of and biographical Reminiscences each day, as the clerk or with which we have been inun- tradesman posts up his ledgers. dated for the last fifteen or twenty He was by no means what Capyears. We must pick and choose tain Costigan calls “a literary among them as amongst the pic- cyracter.” But whatever the motures : the portraits are not all tive for the pains he took, his masterpieces by a Titian or labours have borne fruit he could Velasquez, nor are the sujets de scarcely have foreseen, and we genre invariably gems of bright feel we have good reason to be ness from domestic interiors by a grateful for them. We have no Van Ostade or a Gerard Dow. doubt that great part of the atBut it may be predicted that not tractiveness of these volumes is a little of this exuberant per- due to the editing of Colonel sonal literary work will live and be Knollys, who has recast and reread or consulted for one reason arranged selections from the mass or another.

In this article, as it of raw material, as with an able happens, we can bring together running commentary of his own specimens in four characteristiche has filled in the missing links styles, and each in its manner is of the history. In any case, the excellent. There are the highly whole of the thrilling narrative is dramatic recollectiơns of a dis- instinct with spirit and colour, and tinguished soldier; there are the incidents are described with all letters of a famous London wit the graphic picturesqueness of the and man of fashion; there is the observer on whom they made a bright and sparkling correspond- profound impression. No man can ence of a lady of wit, refinement, write history, and especially war and moderate culture, the graceful history, like him who has played and gracious hostess of salons at his part in the scenes. Necessarily home and abroad; and, finally, he throws in those telling touches there are the discreet revelations which escape the clever literary of a veteran diplomatist, full of artist; nor does he overlook the valuable materials for the historian by-play and even the suggestive of the future.

trivialities which may seem be

neath the dignity of the solemn There is much that was note- chronicler, In fact, in his man

1 Life of General Sir Hope Grant. With Selections from his Correspondence. Edited by Henry Knollys, Colonel (H.P.) R. A. Edinburgh and London: Wm. Blackwood & Sons. 1894.

VOL. CLVI.-NO, DCCCCXLV,

I

But we

a

ner of narration Grant is what

a war-game at Aldershot, when Macaulay would have been, had the umpires had unanimously proMacaulay enjoyed similar oppor- nounced against him. tunities.

cannot help thinking he had much More than fifty years have of the artistic sensibility of his elapsed since young Grant em- illustrious brother, the President barked for service in the East. of the Academy. For he seizes We are taken back to other times instinctively upon anything picand the ancient military memories, turesque or characteristic, and for he sailed as brigade-major to dashes it in with a vigorous realLord Saltoun, a distinguished ism which profoundly impresses Waterloo man, with a marked the imagination. and rather eccentric individuality, The first Chinese war was really of whom many good stories used an armed expedition of discovery. to be told in the north. Grant Then, for the first time, the deowed his appointment to their tested foreigners fairly penetrated common passion for music. Among behind the veil which had shrouded the furniture of the young officer's from time immemorial the eccencabin were a piano and a violon- tricities of that mysterious empire. cello. The chief prided himself on If we knew comparatively little of his performances on the guitar, them, the Chinese people knew and the pair used to indulge in absolutely nothing of us. They serenades, to the astonishment of would have looked with superthe sailors.

A military passenger stitious terror to the contact of by the present flying service of the their venerable civilisation with P. and 0. would scarcely dream of Western barbarism, had they not pianos as part of his outfit. But been reassured by the sublime conthe Belleisle, 74, was to be Grant's fidence of the mandarins, who had home for the best part of a year. hitherto disregarded treaties with There was accommodation on board impunity. The mandarins' faith for about 800—half as many again in their natural defences was not of unfortunate souls were huddled surprising. There were no roads together between decks; and yet on which troops, if landed, could those soldiers' wives had deemed march, and the great river which themselves lucky who were per- led to the capital and the interior mitted to follow their husbands' was unnavigable, or at least it was fortunes. When we think of the considered only practicable for fare and the miserable quarters, small craft. Surprise following we marvel that troops who had surprise was in store for them, gone through such an ordeal should and the unconventional fashion have disembarked in high condi- in which these Europeans made tion and eager for hard fighting. war was beyond the experiences But the seasoned soldier of those of their listless temperaments days was uncommonly tough, and leavened by Buddhist philosonothing short of a Walcheren Ex- phy. The mighty Yang-tze-Kiang pedition seems to have been too comes down in perennial flood, much for his stamina. Grant was sweeping in a succession of swift even less of an orator than a currents among a labyrinth of writer. There is a telling anecdote sand-banks and shifting shoals. of his failing to make himself in- The wondering Celestials had the telligible when he tried to explain privilege of witnessing one of the that he was really the winner in most daring feats of seamanship

were

66 It was

ners.

on record. Seventy-three British Hope, by way of relief, tells a warships, from three-deckers down- pleasant story. The Admiral was wards—by a strange coincidence strolling through the town in precisely the same number con- decidedly unconventional costume, veyed the troops which Grant when the master of one of the commanded in the second war- transports, mistaking him for a

seen stemming the stream comrade, unceremoniously accosted under sail. We are not told him, “Well, old boy, you've come whether the Admiral secured rather late.

The white's all gone, the assistance of native pilots. but there is some brown left.” The Belleisle and another vessel In defiance of severe orders against grounded, but both were soon plundering, they had been looting afloat again. The troops got a storehouse filled with sugar. ashore somehow, in spite of the Hong-Kong fifty years ago was strength of the currents : prob- a very different place from what ably the Chinese were too much it is now as the third seaport in taken aback promptly to oppose the empire.

a recogthe disembarkation. But then nised resort for pirates and landthey prepared to attack in Tartar marauders, and the incessant robfashion, with a sonorous clashing beries were outrageous. I never of cymbals, with shouting, and an went to bed without a loaded immense display of tawdry ban- pistol under my pillow.” But

The British walked up to the Spaniards had similar troubles them in blazing sunshine—“trussed with their Malay subjects in up in a network of strangulation Manila, and they adopted more belts and thick leather stocks”.

.

summary methods of repression. and in five minutes the position A village revolted, and the govwas abandoned, and the vociferous ernor sent out an expedition, which defenders were in full flight. The massacred one thousand souls, incity of Chin-Kiang was next car- cluding women and children. One ried by assault. "The subsequent of the native regiments expressed fate of the defenders was a cruel disapprobation by mutinying, and

Those who escaped slaughter forthwith one hundred of the by our soldiers for the most part mutineers were summarily passed committed suicide.” Nothing can under arms. be more strikingly illustrative of Then Sir Hope joined his regithe strange Chinese idiosyncrasy. ment at Cawnpore, and the 9th A few shot and shell had scared Lancers were to the front in all them out of a strongly defensible the fighting that was going forposition, and yet when the fighting ward, from the first Sikh war to was over they deliberately sought the stamping out of the Mutiny. death, in the fear that a worse fate At Cawnpore he had an oppormight befall them. As for the tunity of observing the methods miserable non-combatants, their of revenue administration in the terror was extreme. In their kingdom of Oude, the monarch's horror at what might happen to territory coming down to the them at the hands of the foreign opposite bank of the Ganges. devils, many women were slaugh- He was roused out of bed one tered by their own relations. After morning by the report of cannon. describing how a silken-clad man- “By-and-by a round-shot came darin was discovered swinging from bounding across, and lodged una beam in his own stable, Sir der our house, followed by two or

one.

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