Such would be the result of raising our present income and succession taxes to a uniform rate of 10 per cent. We have next to estimate the effects of extending the income tax to the labouring classes, and to all incomes above 6s. a week.

The number of labourers in the United Kingdom may be calculated in this way. The entire population of 1851 was twentyeight millions. This gives 14,000,000 of males; and those between 14 and 63 may be assumed to be one-half of this number, or 7,000,000. Of these 7,000,000 we may assume that 5,000,000 are labourers. Now the average rate of wages may be taken as not less than 9s. a week. For want of the decimal system of currency the tax on wages would have to be levied at 1d. in the 1s., or 1-12th instead of 1-10th; 1d. in the 1s. on wages would thus give for the United Kingdom £10,000,000.

The rest of the men whose incomes would be between £15 and £100 may be assumed at one million, leaving 500,000 men or 2,000,000 of population to represent the classes now paying income tax, and 500,000 or 2,000,000 to represent the paupers and disabled classes, and all those on the verge of pauperism.

The average income of those between £15 and £100 may be taken at £57, or nearly £60; thus giving, at 10 per cent., an income tax of £6,000,000.

If the several sums at which I have successively arrived be added together, we shall have for the total amount of a perfect income tax of 10 per cent. extended to the whole United Kingdom, and to all incomes above 6s. a week, the sum of £49,232,000.

When such is the productiveness of this great tax, we need not despair of our fiscal resources in the contest in which we are engaged; neither need we resort to loans from any inability to raise the required amount from those who are able to bear the burden.

The explanation of the resources of the perfect income tax has an importance, however, beyond the present war.

One of the results already obtained, a result worth the whole contest, is the cordial alliance which has been established between the two western powers that are at the head of the civilization of mankind. That alliance, however, involves very serious changes in our fiscal policy, whenever the return of peace allows extensive alterations to be introduced. The prohibitory tariffs, the offspring of past feuds, which interfere with the trade between France and England, must inevitably be altered. Large reductions in the duties on wines and other French products must be made by us. But reductions in customs duties must lead to modifications of the excise duties on the competing articles of home manufacture, involving the malt tax and the duties on spirits and hops.

The adoption of perfect free trade with France and with Turkey, and with the other European nations that enter into alliance with us, involves a reconstruction of our financial system. A perfect income tax affords the means of carrying out such a policy to any extent; for we have seen that by a tax of 10 per cent., nearly the entire sum required for the ordinary expenditure of the United Kingdom may be raised.

Thus we see that neither the present war nor the return of peace

need interrupt the progress of financial reform, nor of the complete development and freedom of commerce.

In making these allusions to the progress of free trade in connexion with the war, I cannot but notice the disfavour into which these principles are likely to be brought by the course taken by Mr. Cobden and Mr. Bright in their comments on standing armies and on the present war. I feel bound, therefore, to guard against their views being taken as a fair measure of what freetraders and economists in general entertain.

The writer who of all others may be taken as the fairest exponent of the opinions of economists in general, is Adam Smith, and I would refer those who think that ultra-peace principles are an essential part of Political Economy, to his chapter on the duties and expenses of the sovereign. He begins thus:-"The first duty of the sovereign, that of protecting the society from the violence and invasion of other independent societies, can be performed only by means of a military force." Again he says:The art of war, however, as it is certainly the noblest of all arts, so in the progress of improvement it necessarily becomes one of the most complicated amongst them. Into other arts the division of labour is naturally introduced by the prudence of individuals, who find that they promote their private interest better by confining themselves to a particular trade, than by exercising a great number. But it is the wisdom of the state only which can render the trade of a soldier a particular trade, separate and distinct from all others." Again he says:-"It is only by means of a standing army, therefore, that the civilization of any country can be perpetuated or even preserved for any considerable time."

The concluding passage in his chapter affords the most hopeful views as to the ultimate result of the present war:-"In modern war the great expense of fire-arms gives an evident advantage to the nation which can best afford that expense, and consequently to an opulent and civilized over a poor and barbarous nation. In ancient times the opulent and civilized found it difficult to defend themselves against the poor and barbarous nations. In modern times, the poor and barbarous find it difficult to defend themselves against the opulent and civilized. The invention of fire-arms-an invention which at first sight appears to be so pernicious-is certainly favourable both to the permanency and to the extension of civilization.

The lesson to learn from this suggestive passage is, to use our wealth and the resources of our civilization with no sparing hand; to aid our troops with the best artillery and other warlike materials; to develope the resources of steam, the electric telegraph, and of other modern inventions, in facilitating their operations, in securing their comfort and safety against disease and hardship, so as to direct their entire energies against their barbarous foe.

Such warfare, though most costly at first, is really the least burdensome, because it is the most effective. The only barrier to its adoption is a doubt as to our fiscal resources, and that doubt I have endeavoured to remove.

IV.-Statistics (with some additions) given in evidence before a Select Committee of the House of Commons on Public Houses.-By James Haughton, Esq.

GENTLEMEN,

[Read before the Society, Dec. 18th, 1854.]

The object of this society being the collection of facts, with a view of applying our knowledge to the purposes of life, in the doing away of error and prejudice, and implanting truth in their stead, it is obviously our duty, individually and collectively, to keep these objects steadily and constantly in view, in order that the largest possible amount of advantage to our fellow men may be the result of our labours. Many of our members may not have time to spare from their various pursuits in life for the collection of statistics, but all can aid in diffusing a knowledge of the facts laid before us at our monthly meetings, and in our publications. Hitherto our meetings have all been rendered interesting, our Council having brought under our notice a sufficient number of papers, most of them of a highly instructive character, and affording evidence of no little care in their preparation.

I have no reason to fear that we shall not be always supplied with papers of this description; but I feel that it would increase the usefulness of our society, if a larger number of our members were to favour us occasionally with papers. I would have all bear in mind that, however humble our attainments, we may yet be able to impart some information to others, if circumstances permitted us to devote a very small portion of our leisure to the task.

Having frequently appeared before you in this character, I make these remarks by way of preface or apology for the paper I have now to bring under your notice. The subject of it is not popular among our educated classes; but it is, in my humble judgment, a subject of the deepest importance; and I hope to lay before you, on the present occasion, such a body of evidence in favour of my views, as will convince your judgment that it is a subject well deserving the most serious attention; not alone of our members but of the entire community; not alone of the political economist but of the statesman also. No other question strikes my mind as of equal importance to the people of these lands; it is practical in its results, and its settlement is essential to our progress in wealth, virtue, and civilization.

The drinking customs of our people destroy an amount of property so enormous, and turn into unproductive channels so large a portion of the earnings of all classes, as to render it a hopeless task to create a wise and proper distribution of the annually gathered up resources of the country, so long as these customs shall be allowed to fritter away, and render altogether useless those products of industry, which would otherwise be made available as individual and national capital, in the production of added wealth, that would again, by

calling into activity, and abundantly remunerating the industry of our people, soon contribute to lessen, if not entirely do away with, the vice and misery which are now so prevalent, and which entail heavy burthens on the industrious and prudent portions of society. In June last I was summoned to London, to give evidence before the Parliamentary Committee on public houses.

I was informed that the Committee were desirous to obtain information as to the results of opening our Zoological Gardens to the public on Sundays, at the small charge of one penny, which privilege was granted by the Council in the year 1840, and which measure, in conjunction with our much respected brother member, Doctor Ball, I was instrumental in bringing under the notice of that scientific body.

I was also advised that I should be questioned as to my views respecting the public house system, and on the temperance reformation generally.

Some of the statistics which follow were prepared by me for that occasion. In order to show the good done by opening the Zoological Garden at a low price of admission on Sundays, I handed in the following table of visitors for the last fourteen years:

I was asked, "taking the year 1841, when the numbers on Sunday were 81,000, what do you say was the gross number who went to the Zoological Garden ?"—"Ninety-seven thousand."

“Am I to understand that 81,000 went on Sundays, and that the difference between 81,000 and 97,000 was filled up by all the other days of the week?"- -"Yes; admitted at various prices, from 6d. to 2s. 6d. each. Two shillings and six-pence is the price of admission on fete days."

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Eighty-one thousand is the direct gain in the number which were admitted on Sunday?"-" I should say so."

"In fact, it makes up four-fifths of the whole number ?”—“Yes. I also beg to hand in the following extract from a memorial of the Council to the Lord Lieutenant, which is contained in the

Twenty-second Annual Report of the year 1854, ending in March last:

"And, above all, we have afforded to the working classes a most attractive place of rational recreation, one of which they fully avail themselves, and in which they manifest a conduct so decorous as to claim still further indulgence; upon this we chiefly found our claim to public consideration.'

"Are any liquors sold in the Zoological Gardens ?"-" No intoxicating liquors of any kind. There are some refreshments sold.

"I have also a copy of a letter from the secretary of the Dublin Mechanics' Institution to the secretary of the Zoological Society, just after it was opened at one penny in the year 1840; it is dated November 5th, and is of an exceedingly pleasing character:

"Sir, "I am instructed by the Board of Directors to express their gratitude to the Council of the Royal Zoological Society of Dublin for the valuable means of improvement and innocent relaxation which they have placed within the reach of the working classes, in opening their gardens on Sunday at a premium so very low that the humblest may (if so disposed) participate in the advantages and enjoyments they afford. May we not hope that other public institutions will follow your praiseworthy example, particularly those at whose disposal large public funds are placed. To such opportunities of improvement as your society now affords are mainly owing the intelligence, the appreciation of works of art, and that polish of manner so marked in the natives of those countries, whose higher tastes and educational wants are consulted and provided for.

"By order,

"ZECHARIAH DOWLING,

"Honorary Secretary, and
Operative Printer."

"You have a good deal of communication with the working classes?""I have been constantly in communication with them for many years."

"Do you think the letter which you have read is a fair representation of their feeling ?"—"Yes, I think so."

"You think they would desire to have places of recreation more extensively opened to them on Sunday ?"" Unquestionably."

"Would a large class of these persons be found in public houses if they were not amusing themselves in this way ?"-" Certainly; they consist chiefly of tradesmen, and their wives, and daughters.'

"Do you infer from that, that if the people had other attractions, and had not the temptation of public houses and beer houses open to them, they would resort to those places?"—"To a very large extent; the temptations of the public houses are, however, so great, that I cannot imagine any thing short of closing them altogether, would do away with the evil."

The Committee asked my views relative to opening other places of public amusement on Sunday. I suggested that the Museum of the Royal Dublin Society, and the Botanic Gardens, at Glasnevin, might be thus made instrumental in the production of much good.