increased by the two leading questions of the day-Public Education and Public Health. He regretted, therefore, that the Government had not seen its way to accepting the motion, instead of what he described as the " queer amendment" of Sir T. Acland.

Mr. Goschen desired that those who were for reducing the Rates by resort to the Consolidated Fund should state explicitly by what Imperial Tax they would supply the money. He objected to the motion that it was intended to evade a division of the Rates between owner and occupier, and that it only dealt with one part of the question-how to lay hands on two millions from the Imperial Exchequer, and left out of sight the improvement of administration, the securities for economical administration, and the other reforms which he had included in his Bill. The Government had no disposition to evade the question, and would approach it in no spirit of hostility to the land, but they objected to giving relief in the indiscriminate shape of taking two millions out of the Consolidated Fund by way of a beginning.

On a division Sir M. Lopes' Resolution was carried against the Government by a majority of 100-259 to 159-and the Opposition cheered loudly and long when the numbers were announced.

Among the annual motions which have for the present scarcely a practical character may be reckoned Mr. W. Fowler's proposal for the Limitation of Entails, Sir Wilfred Lawson's Permissive Bill, and Mr. Gilpin's attempt to abolish Capital Punishment. Both Mr. Gladstone and Mr. Disraeli objected to a fragmentary interference with the law of Land Tenure; but Mr. Fowler was supported by a respectable minority. Mr. Henley delivered an effective and original speech against the principles and assumptions of the United Kingdom Alliance, and in the latter part of the Session he spoke against Capital Punishment. Mr. Bruce, the Attorney-General, and his Irish colleague, and several independent members, contended, on the other side, that the sacredness of human life required to be primarily asserted in the case of innocent persons; and Mr. Tipping quoted an epigrammatic statement of Signor Sella's, that, while Italy had of all countries most killing and least hanging, England, which hanged most, had the fewest murders. A majority of three to one voted in the spirit of the French phrase that in the humane competition it was proper that the murderers should begin. When Mr. Smyth, Mr. Butt, and other Irish members contended for the repeal of the Unlawful Assemblies Act, it appeared to the House that additional facilities for seditious agitation were not the most urgent want of Ireland.

While private members were for the most part forced to content themselves with the opportunity of expressing their opinions in the form of Bills or of Motions, the more important business of the Government was conducted with unusual success. A considerable surplus enabled Mr. Lowe to remove the twopence in the pound which he had last year added to the Income Tax, to extend the exemptions allowed to the poorer class of tax-payers, and to diminish

the Coffee Duty by one-half. The recollection of his failure in the last Session perhaps accounted for some depressing influence which rendered his speech unworthy of the occasion, of the assembly to which it was addressed, and of his own undoubted ability.

In making his Financial Statement he commenced with an elaborate comparison of the actual expenditure of the year with his Estimates in last year's Budget, with the sum sanctioned by the Appropriation Act, and with the sum actually voted, including supplemental Estimates. The actual Expenditure of the year has been 71,720,0007., which is a saving of 1,016,0007. on the amount voted, and is 588,0007. less than he estimated it at in the Budget of 1871-72. This, he claimed, bore testimony to the vigilance with which the Expenditure had been watched, although much of it arose from the necessary looseness with which the Estimates were framed, and which could only be remedied by more frequent recourse to supplemental Estimates and Votes on Account. Comparing in like manner the actual with the estimated Revenue, Mr. Lowe stated that the Revenue had produced 2,220,0007. more than was anticipated, showing an actual excess of Revenue over Expenditure of 2,815,000l., of which 1,016,000l. is due to economies in Expenditure. Mr. Lowe went at some length into the details of the increased Revenue, justifying his estimates and dwelling with especial satisfaction on the increase of 1,000,0007. in the yield from Stamps, notwithstanding the reduction of last year, and on the increased yield of the Income Tax, which has risen now to 1,660,000l. for each penny in the pound. Next he presented to the Committee a comparative review of the Exchequer balances. These on the 1st of April next he calculated would amount to 8,890,000l., or about double what they were in 1869; though during the same period we have effected a gross reduction of 12,740,000l. of debt, and have had to spend sums out of capital account for such purposes as purchases of Telegraphs, Fortifications, Abolition of Purchase, and the War in Europe, amounting in all to nearly 10,000,000l. The total amount of the debt is 792,740,000l., of which 731,787,000l. is Funded Debt, 55,757,000l. in Terminable Annuities, 5,220,0007. Unfunded Debt. Passing on to the next year's finances, Mr. Lowe dealt first with the Expenditure, which he thus estimated:

Charges for the Debt

Consolidated Fund charges

Army (not including Abolition of Purchase)

Navy

Civil Service

Revenue Departments

Post Office

Telegraphs

Packet Service

Abolition of Purchase

£26,830,000

1,780,000

14,824,000

9,508,000

10,652,000

2,621,000

2,610,000

500,000

1,135,000

853,000

Total £71,313,000

This is 1,423,0007. less than the actual grants of last year, and admitting that the supplemental estimates this year may be 400,0007. as they were last year, there will be considerably over a reduction of a million. The Revenue for the coming year on the present footing, before any reductions are made, the Chancellor of the Exchequer estimated as follows:

This would give a net increase of 380,000l. on last year's Revenue, and, compared with the estimated Expenditure of 71,313,000, leaves a surplus of 3,602,000l. in Mr. Lowe's hands for the reduction of taxation. Passing at once to this part of the Budget, he stated, first, that the exemptions under the House Tax would be extended so as to include premises occupied as offices, and this would cost the Revenue 50,000l. Next he proposed to reduce the Customs duties on coffee and chicory, and the excise on chicory by one-half. Thus the duty on ground and roasted coffee will be reduced from 4d. to 2d. per lb.; on raw coffee, from 28s. to 14s. per cwt.; on chicory, from 26s. 6d. to 13s. 3d. per cwt.; and the Excise duty on chicory will be reduced from 248. 3d. to 12s. 1d. per cwt. The whole cost of this operation will be 230,000l. Dealing next with the Income Tax, he announced that the abatement of 607. now permitted on incomes under 2007. will be increased to 807., and will be extended to incomes under 3007. At present, 273,000 persons claim the abatement, and this number will be increased to 440,000, and the cost will be 310,000l. Finally, Mr. Lowe was loudly cheered when he stated that he would undo what he had been obliged to do last year, and would take off the twopence extra imposed last year, at a sacrifice to the Revenue of 2,700,000l. The total remissions of taxation amount to 3,290,000.-the Revenue for the year 1872-73 is brought down to 71,625,0007., and the estimated surplus is reduced to an actual surplus of 312,000.

The customary desultory conversation followed, in the course of which Mr. White repeated his complaint that Mr. Lowe habitually under-estimated the Revenue; Mr. Sclater-Booth dissented from Mr. Lowe's views as to the expediency of supplementary Estimates; Mr. Powell and Mr. Greene complained that the brewers' licences had not been reduced, and Mr. Pease found fault with the continuance of the heavy military expenditure. Mr. W. Fowler, Mr. Harcourt, and Mr. Muntz also complained of the extra

vagance of the Estimates, and the falsification of all the promises of economy; while Mr. Gordon, Mr. A. Kinnaird, and Mr. Read joined in calling for some reduction in the tax on agricultural horses and shepherds' dogs, and Mr. Grieve advocated the claims of the Sugar Duties to remission. Mr. Crawford expressed a general approval of the Budget, and Mr. Alderman Lawrence repeated his objections to the House Tax, which he insisted ought to be abolished.

Mr. Ward Hunt criticized Mr. Lowe's arguments on Supplementary Votes, and his statements as to the balances, and reminded him that he had omitted to mention whether he intended to re-impose the Tea Duties which expire this year, and also to explain how the three millions and a half for the barracks were to be raised.

Colonel Barttelot congratulated Mr. Lowe on having produced a commonplace Budget. Sir T. Sinclair characterized it as a rich man's Budget. Mr. Macfie, Mr. Bowring, Mr. Monk, Mr. M'Mahon, Mr. Scourfield, Mr. G. Bentinck, and Sir G. Jenkinson also made some observations, and the Chancellor of the Exchequer having replied, the necessary resolutions for amending the Income Tax, House Tax, and Coffee Duties, and for continuing the Tea Duties were agreed to. The Budget was accepted with but little objection, and a subsequent motion by Mr. Vernon Harcourt for a large reduction of the expenditure met with but little support. All parties concurred in the repeal of the Irish Party Processions Act, which, notwithstanding the desire of the Government to be impartial, had been exclusively applied to the repression of Orange celebrations. The Ballot Bill, the Scotch Education Bill, the Mines' Regulation Bill, the Licensing Bill, the scheme for the organization of the Army, and the Public Health Bill form a list of measures which may tend to correct exaggerated statements of the legislative incapacity of Parliament.

CHAPTER III.

The Ballot Bill-Its progress through the House-Mr. Leatham's AmendmentThe Bill in the Lords-The Lords' Amendments-Collision between the Houses averted-The Bill passed-Pontefract and Preston Elections under the new Act -The Licensing Bill-Its introduction and provisions-It is passed-Discontent and riots in the country-Justice Keogh's Judgment on the Galway Election— Great excitement in Ireland-Protest of the Catholic Clergy-The Judgment upheld by the Common Pleas-Addresses of the Grand Juries in support of the Judge-Resignation of Lord Granard-Debate and Division in the House of Commons-The Naval Estimates-Results and Statistics of the Session.

FOR the second time the Ballot Bill formed the main occupation of the Session, and after many checks and delays; caused by the obvious indifference and latent disapproval of the House, Mr. Forster accomplished his unsatisfactory task. The promoters of the Bill

candidly admitted that the House of Lords had been justified in previously rejecting an incomplete measure, which was only brought under their consideration at the end of a Session. The second reading was carried in a thin and inattentive House, by a majority of 109 to 51, in the absence of the leaders of the Opposition. At one time only two members were present. Although Mr. Nolan, the new member for Kerry, made a good and pointed maiden address, and Mr. Beresford Hope kept the House amused, the only speeches of any importance were those of Mr. Dacre and Mr. Walter: the former ridiculed the trustee notion of the franchise, saying that non-electors clearly ought not to dictate for whom the franchise-holder should vote, as otherwise they would be the electors, and arguing that, as to Ireland, it was better she should return 80 Home-Rulers than that the electors should be discontented by inability to express their opinion. Mr. Walter, on the other hand, voted against the Ballot, arguing that its introduction was but preliminary to a new Reform Bill, which would abolish all little boroughs, and boroughs which are really fragments of counties, and enfranchise all county householders. He believed that these boroughs would, under the Bill, be bought wholesale, and that equal electoral districts would soon be inevitable. If the country was not prepared for that, it ought not to pass the Bill. He added, however, that he should oppose it no more.

The details of the Bill caused much difficulty and delay. In a speech in favour of securities against personation even Mr. Fawcett deprecated the system of secret voting; and throughout the long discussion many active members of the Liberal party seemed even more anxious to neutralize the effects of the Ballot than to secure the adoption of the novel form of voting. The abolition of Nominations, which was but accidentally connected with the Ballot Bill, met with general approval. Mr. M'Cullagh Torrens was defeated in an amendment for throwing the cost of elections on the Consolidated Fund by a large majority, and the Government, although Mr. Gladstone and Mr. Forster took the opportunity of proposing to pay the expenses out of the Rates, justly thought it useless, after the result of Sir Massey Lopes' motion, to propose any addition to local burdens. A decision against provisions for scrutiny was afterwards reversed in pursuance of a compromise with the House of Lords. The most animated part of the contest arose on an Amendment, proposed by Mr. Leatham, for punishing the disclosure of a vote at the polling-place by six months' imprisonment, with or without hard labour. The Bill, as it was introduced in 1871, included a penal clause, which was afterwards, among other provisions, which, according to Mr. Forster, were only of secondary importance, withdrawn, for the purpose of accelerating the progress of the measure. Mr. Leatham was, consequently, entitled to quote in support of his proposal the original intention of the Government, while his opponents, not less forcibly, appealed to the subsequent abandonment and to the more recent omission of the clause. It was opposed from