"I will now state what is the measure which I propose, under a sense of public duty, and a deep conviction that it is necessary for the public interest; and impressed at the same time with an equal conviction"—[mark, by the way, the exquisite judgment with which this suggestion was here thrown in!]—"that the present sacrifices which I call on you to make, will be amply compensated, ultimately, in a pecuniary point of view, and much more than compensated, by the effect which they will have in maintaining public credit and the ancient character of this country. Instead of looking to taxation on consumption—instead of reviving the taxes on salt or on sugar—it is my duty to make an earnest appeal to the possessors of property, for the purpose of repairing this mighty evil. I propose, for a time at least, (and I never had occasion to make a proposition with a more thorough conviction of its being one which the public interest of the country required)—I propose that, for a time to be limited, the income of this country should be called on to contribute a certain sum for the purpose of remedying this mighty and growing evil, ... should bear a charge not exceeding 7d. in the pound, which will not amount to 3 per cent, but, speaking accurately, L.2, 18s. 4d. per cent—for the purpose of not only supplying the deficiency in the revenue, but of enabling us, with confidence and satisfaction, to propose great commercial reforms, which will afford a hope of reviving commerce, and such an improvement in the manufacturing interests as will re-act on every other interest in the country; and by diminishing the prices of the articles of consumption and the cost of living, will, in a pecuniary point of view, compensate you for your present sacrifices; whilst you will be, at the same time, relieved from the contemplation of a great public evil."4
We have quoted the very words of Sir Robert Peel, because they are every way memorable and worthy of permanent conspicuousness. In point, for instance, of mere oratorical skill, observe the matchless tact of the speaker. Conscious that he was about to propose what would come like a clap of thunder on all present, and on the country, he prepares the way for its favourable reception, by pointing out the almost necessarily direct pecuniary benefit ultimately derivable from his unpalatable tax; and the instant that he has disclosed his proposal, in the same breath carries our attention to a similar topic—an assurance calculated to arouse the self-interest and excite the approbation first of the commercial classes, and then of all classes, by the means this tax will give the Minister of proposing "great commercial reforms," and "reducing the cost of living." No power of description we possess can adequately set before the reader the effect produced on the House of Commons by the delivery of the passage above quoted, and which was shared, as the intelligence was communicated, by the country at large. One thing was plain, that the Minister, disdaining personal considerations of unpopularity, had satisfied the nation that a desperate disease had been detected, which required a desperate remedy. 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. To give effect to their operations, they secured an immediate and ample interval for exasperating popular feeling against Ministers and their abominable proposition! But it was all in vain. There was a bluff English frankness about the Minister that mightily pleased the country, exciting a sympathy in every right-thinking Englishman. Here was no humbug of any sort, no obtaining of money under false pretences. At first hearing of it, honest John Bull staggered back several paces, with a face rueful and aghast; buttoned up his pockets, and meditated violence even; but, in a few moments, albeit with a certain sulkiness, he came back, presently shook hands with the Minister, and getting momentarily more satisfied of his honesty, and of the necessity of the case, only hoped that a little breathing-time might be given him, and that the thing might be done as quietly and genteelly as possible! To be serious, however.
By whom, let us ask, had this Minister been brought into power? by whom most furiously and unscrupulously opposed? The former were those on whom he instantly imposed this very severe and harassing tax; the latter, those whom he entirely exempted from it: the former, those who could, with a little inconvenience, make the effort requisite to protect themselves in the tranquil enjoyment of what they possessed, the latter, those who were already faint, oppressed, and crushed beneath burdens they were unable to bear. Was this justice, or injustice? It then must be very contradistinctive—was the Minister, in this instance, the poor man's friend, or the rich man's friend? Was he exhibiting ingratitude and insanity, or a truly wise and honest statesmanship? We need not "pause for a reply." It has been sounding ever since in our ears, in the accents of national concord, and of admiration of the Minister who, in his very zenith of popularity and success, perilled all, to obey the dictates of honour and conscience, fearlessly proposed a measure which seemed levelled directly at those gifted and powerful classes by whom he had been so long and enthusiastically supported; of the Minister who, in fine, looked, and made the country look, a frightful danger full in the face—till it turned and fled. In spite of all that could be done by his bitter unscrupulous factious opponents in the House of Commons, and of the eloquent and conscientious opposition of Lord Brougham in the House of Lords, backed, all the while, by the immediate self-interest of those who were to smart under the tax, Sir Robert Peel carried his great and salutary measure in triumph through both Houses, without one single material alteration, till it became the law of the land, amidst the applause of the surrounding nations; for even those, alas! too frequently bitter and jealous censors of English conduct and character, the French, "owned that the English people had exhibited a signal and glorious instance of virtue, of fortitude, of self-denial, and sagacity." We have reason to believe that, on quitting the House of Commons after hearing the speech of Sir Robert Peel, from which we have been quoting, Lord John Russell asked a gentleman of brilliant talent and independent character, but of strong liberal opinions, "what he thought of Peel's financial scheme?" The answer was, "It is so fine a thing, that I only wish it had been prepared by Lord John Russell instead of Sir Robert Peel!" On which, unless we are mistaken, Lord John shrugged his shoulders in silence. His opposition to the income-tax, on going into, and while the bill was in, committee, was temperate, and even languid; and he stood in the dignified attitude worthy of his ancient name, and of personal character, far aloof from those who, throughout the session, pursued a line of conduct unprecedented in parliamentary history, degrading to the House of Commons, but possibly in keeping with all that might have been expected from them. We are vastly mistaken if Lord John does not regard them with secret scorn, and experience a shudder of disgust from any momentary contact with them; and shall not be surprised if, during the ensuing session, he should be at no particular pains to conceal the state of his mind.
One circumstance highly honourable to the national character, in relation to the income-tax, should not escape observation: that comparatively little or no real opposition, certainly no clamorous opposition, has been offered to the principle of the tax, and the policy of its imposition, by those on whom its pressure falls heaviest, namely, the great capitalists and landed proprietors of the kingdom. "The grasshopper," said Mr Burke, "fills the whole field with the noise of its chirping, while the stately ox browses in silence." The clamour against the income-tax comes mainly from those who are unscathed by it; those who suffer most severely from it, suffer in silence. The inferior machinery of the income-tax is unquestionably very far from attaining that degree of perfection, which we had a right to look for from the able and practised hands which framed it. The outcry raised, however, against the income-tax on this score, particularly on the ground of the heedlessness of subordinate functionaries, is subsiding. There is evident, as far as the Government itself is concerned, an anxious desire to enforce the provisions of the act with the greatest possible degree of delicacy and forbearance, consistent with the discharge of a painful but imperative duty. We repeat that the outcry in question, however, was principally occasioned by those who had least real cause, on personal grounds, to complain; who (unfortunately, it may be, for themselves) never yet approached, nor have any prospect of infringing upon, the fatal dividing point of L. 150 a-year, in spite of their long and zealous