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successors.

1897.

I commend these lines, coming with authority to relieve the shelves of our circulating libraries of the as they do from so unexpected a rubbish under which they groan, quarter, to those ladies whose I fear, however, the task would souls are filled with the fret and be beyond the powers of any single fury of revolt or the questionings person to accomplish. In the long and self-torture of the new psyrun the reading public must always chology. Such sentiments might be its own censor of books, with have emanated from Carlyle himthe Press as its most effective self-so little do they accord with auxiliary; and it is the laches of our modern “eleuthero-mania," or the Press that are largely respon- the triumphant doctrine of the sible for the vulgarisation of our ego. We seem to have quitted fiction in the past decade. As far awhile the seductive society of as concerns the past year, it Baudelaire's surhomme or the Ur. may readily be admitted that both mensch of Nietzsche, so beloved the literature and the drama of of the Keynotes' novelist, and 1896 have shown a distinct im- to be listening once more to the provement upon those of two or voice of the older prophets. I three years ago. The protests of rather fear, however, lest Mr the Philistines have not been al. Davidson may be preaching to together in vain. We have seen deaf ears. Counsels of obedience less of our so-called realists and will be lost upon those watchers second-hand Diabolists, our fishers for the dawning of the dies domfor grotesque fantasies in the un. ina who claim, not equality, but clean waters of a diseased imagin- admitted supremacy, for their sex. ation. The tide of popular taste “To be still” is advice no less unis flowing in healthier channels, palatable to our neuropaths, male and the change seems to bave or female, who are so busily occuaffected even that most “ modern” pied in rendering the burden of of

poets, Mr John Davidson. We existence intolerable. It would thought he belonged to the anar- be well, indeed, if they could be chical school, but the following induced to follow it. Both in life verse of his “Ballad of a Work and in literature humanity has less man" seems to prove him a con- need nowadays of mental excitants vert to the old-fashioned ideas of than of sedatives; and the true discipline and self-restraint :

prophet of the future will be, not another Ibsen, but one who shall deliver to a disordered world the great gospel of Anti Fust.

Hugu E. M. STUTFIELD.

116
The Psychology of Feminism.

(Jan. stupid they are !' laughed Mrs larger matters as character-draw. Egerton. Numberless women ing, in breadth of sympathy and wrote to her, women whom she observation, and, most of all, in did not know, and whose acquaint- their sense of proportion and the ance she never made. We are atmosphere of restfulness and requite ordinary everyday sort of straint which envelops their work, people,' they said ; 'we lead trivial the older authors far surpass their unimportant lives : but there is

Unlike the latter, the something in us that vibrates to great novelists of this century were your touch, for we, too, are such as never morbid or hysterical, and you describe.'” If so many hys- they maintained a dignified retiterical people really exist, the best cence in dealing with delicate advice that can be given them is to subjects. The soul of woman try and cultivate a sense of humour was presented by them in less and to “bike" in moderation. questionable shape. One cannot

One morbid symptom of our imagine Diana Vernon, to take social life is certainly fostered and one instance that occurs to me, developed by books of the “re- prattling in public about her sexual volting" type, and that is the emotions. Very possibly she may mutual suspiciousness of men and have been filled, like any young women. Fru Hansson remarks person in modern fiction, with that, in spite of the breaking "erotic yearnings for fulness of down of many barriers of social life,” but at any rate she had the intercourse, there never a good taste to keep them to herself. time when the sexes stood wider The feebler literary folk of to-day apart than at present; and when have departed from these wholeman is represented by so many some traditions, and have deterlady novelists as a blackguard or mined to set themselves free from an idiot, or both, sometimes dis- what one of their number, Mr eased, always a libertine and a Grant Allen, calls “the leprous bully, one can hardly wonder at taint of respectability.” Not conthe result. There is no doubt tent with the shining examples that the literature of vituperation set them by their great English and of sex-mania, with its perpetual forerunners, they blindly copy harping on the miseries of married French and Norwegian models, life, and its public washing of do- and endeavour to supplement their mestic dirty linen, tends to widen own lack of talent, and to stimuthe breach between and late the flagging interest of their women, and to make them more readers, by concentrating their mutually distrustful than ever. attention upon whatever is foul

To institute comparisons be and unlovely in life. tween the literary pygmies of I read in the newspapers not these days and the giants of the long ago that an American lady past may possibly provoke a smile. was fortunate enough to obtain Nevertheless it may be useful, the coveted appointment of Garperhaps, magnis componere parva, bage Inspector in the town of to see in what qualities we moderns Denver, with power to burn and are especially deficient. As far as destroy the city refuse; and the mere style goes, there are many thought struck me that it might living writers who are the superiors be well if some enterprising Eng. of Scott, to take a single example. lishwoman could be found to unThis sounds rank heresy, but it is dertake the post of Literary Garnevertheless true. But in such bage Inspector in this country,

Was

"Only obedience can be great ;

It brings the Golden Age again ; Even to be still, abiding Fate,

Is kingly ministry to men !"

men

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with authority to relieve the shelves I commend these lines, coming of our circulating libraries of the as they do from so unexpected a rubbish under which they groan. quarter, to those ladies whose I fear, however, the task would souls are filled with the fret and be beyond the powers of any single fury of revolt or the questionings person to accomplish. In the long- and self-torture of the new psyrun the reading public must always chology. Such sentiments might bits own censor of books, with have emanated from Carlyle himthe Press as its most effective self—so little do they accord with auxiliary; and it is the lâches of our modern "eleuthero-mania,” or the Press that are largely respon- the triumphant doctrine of the sible for the vulgarisation of our ego. We seem to have quitted fiction in the past decade. As far awhile the seductive society of as concerns the past year, it Baudelaire's surhomme or the Urmay readily be admitted that both mensch of Nietzsche, so beloved the literature and the drama of of the ‘Keynotes' novelist, and 1896 have shown a distinct im- to be listening once more to the provement upon those of two or voice of the older prophets. I three years ago. The protests of rather fear, however, lest Mr the Philistines have not been al- Davidson may be preaching to together in vain. We have seen

deaf ears.

Counsels of obedience less of our so-called realists and will be lost upon those watchers second-hand Diabolists, our fishers for the dawning of the dies domfor grotesque fantasies in the un ina who claim, not equality, but clean waters of a diseased imagin- admitted supremacy, for their sex. ation. The tide of popular taste “To be still ” is advice no less unis flowing in healthier channels, palatable to our neuropaths, male and the change seems to have or female, who are so busily occuaffected even that most “modern” pied in rendering the burden of of poets, Mr John Davidson. We existence intolerable. It would thought he belonged to the anar be well, indeed, if they could be chical school, but the following induced to follow it. Both in life verse of his “Ballad of a Work- and in literature humanity has less man" seems to prove him a con need nowadays of mental excitants vert to the old-fashioned ideas of than of sedatives; and the true discipline and self-restraint : prophet of the future will be, not “ Only obedience can be great ;

another Ibsen, but one who shall It brings the Golden Age again ;

deliver to a disordered world the Even to be still, abiding Fate, great gospel of Anti-Fuss. Is kingly ministry to men !”

Hugh E. M. STUTFIELD.

119

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IRISHMEN are on the war-path, Mr Childers,' an ex-Cabinet Minand for once in line against a ister, four Irish Home Rule memcommon enemy, the British tax bers, the O'Connor Don, the Hon. payer.

Liberals and Conserva E. Blake, Mr Sexton, and Mr tives, Unionists and Separatists, Redmond; one Scotch GladstonHome Rulers of every camp, the ian member, Mr Hunter; and two Mayor of Cork, the Bishop of newly created Gladstonian Peers, Cloyne, Lord Castletown, Mr Lords Farrer and Welby, the Smith Barry, Mr Healy, Sir J. policy of a Unionist Government Mackenna, Mr Dillon, Mr Clancy, does not stand much chance. Nor -all join in demanding that the is it surprising that the Irish Government shall “take immedi. Unionist contingent, sore and irriate steps to give effect by remedial tated as they are—whether with or legislation to the conclusions sug- without reason-at the legislation gested by the Report of the Royal of last session, distressed and alCommission." What were these most despairing, should join in a conclusions? They are embodied cry for money, money which might in eight separate reports, and are still save their estates, money of the most diverse character. We which might even get avert pershall deal with them later in detail. sonal ruin. There are only two

Who were the Commissioners ? Commissioners who are neither Eleven professed and, for the liable to bias as Home Rulers most part, ardent Home Rulers; nor as Irishmen, Sir David BarSir D. Barbour, who had served bour and Sir Thomas Sutherland, in the Indian Treasury ; Mr G. W. and both these repudiate the findWolff and Mr C. E. Martin, two ings of the majority. Irish Unionists; and Sir Thomas Few can spare the time to scan Sutherland, the Unionist M.P. for the eight reports, fewer still even Greenock. The eleven Home to skim the evidence. But the Rulers are naturally biassed in fa- country is destined to hear a vour of a conclusion well calculat- great deal more of the subject ed to furnish a good effective cry whenever finance is under disagainst the Imperial, and especi cussion in the House of Comally against the Unionist, Gov- mons; and an effort to disentangle ernment. The two Irish Unionists, the essential from the subordinate, finding that the air is thick with clearly to grasp the main argudemonstrations that money by the ment, and to present the case in million should be poured into the its simplest aspect, must be made. lap of Irishmen, naturally hail A question has arisen as to which the proposition and append their the average British voter and taxsignatures. Mr John Morley payer, always disposed to generosvehemently contends that the ity and indisposed to much reCommission was impartially con- search into intricate questions of stituted. That the Commission- finance, must, for reasons higher ers gave their decisions without than those which concern his conscious partiality must in fair- pocket, adequately inform himself. ness be admitted; but where The Commission base their reeleven are party men, including commendations on the postulate

Is Ireland really Overtased
that Great Britain and Ireland taxpayer, must not be called upon
are to be treated financially as to contribute to the Imperial Ex-
separate entities. In this lies the chequer in equal proportion with
fallacy and in this the danger. A B, the British taxpayer

, accord-
It is on this argument Mr Morley ing to the respective individual
dwells; and it is owing to Mr Gos- wealth of each ; but that, on the
chen’s alleged adhesion to this contrary, C D ought to pay less
theory of separate entities in 1890 upon his income or less
that certain Unionists are dis- whisky than A B, because the
posed to justify their support of proportionate wealth of Ireland as
the recommendations of the ma- a whole is less than that of Great
jority of the Commission. Britain. Should taxation be levied

The one effective question inter- equally upon the wealth of every
esting to everybody which has to subject of the Queen in these
be considered is this: What is islands, and upon consumption
the true proportion between the of excisable articles by him, or
taxable capacity of Great Britain should the people be grouped into
and Ireland ? Which for reasons districts and taxation be levied, not
hereafter given must read : What upon the men, but upon the dis-
taxes ought the State to require tricts? If the former, no wrong
A B and C D, residing respec- is done to the inhabitants of Ire-
tively in Great Britain and Ire- land; on the contrary, they enjoy
land, to pay! If C D, although the privilege, to which they have
excused certain taxes now paid no title, of immunity from railway
by A B, is still said to be con- duty, from establishment licences
tributing in excess of the respec- for dogs, armorial bearings, &c.,
tive capacity of his nation, what from patent-medicine licences and
changes are requisite in the sys- duty from land-tax and inhabited-
tem of the Imperial Exchequer? house duty, which bring in an
Other theoretical and historical aggregate revenue of £4,188,000.
questions are asked, but this is It the latter, this ponderous in-
the great point of effective inter- quiry has some justification, but
est to that mass of mankind indis- it will not do to stop there ; there
posed to the barren study of spec- must also be an inquiry for Scot-
ulative statistics.

land and for Wales, if not for
The majority of the Commission Northumbria and Wessex.
pronounce that “whilst the actual Now the shortest method of
tax revenue of Ireland is about weighing these alternatives is
one-eleventh of that of Great Brit- rather to work back from the con-
ain, the relative taxable capacity clusions arrived at and recom-
of Ireland is very much smaller, mendations based thereon, than to
and is not estimated by any of us follow the Commissioners through
as exceeding one-twentieth."
Let it here be made clear what led them to these conclusions.

the weary argument which has
is the one central point round
which the whole argument re- individuals without care for where

At present taxation is laid on
volves

. With certain exceptions they live. The Commission say it the Commissioners insist that there should be on countries or districts. are two separate and distinct This involves a radical change. groups of taxpayers, one group The Commissioners shall state for resident in Great Britain, one in themselves how it is to be realised. Ireland, and that C D, the Irish Individuals resident in Ireland con

that Great Britain and Ireland taxpayer, must not be called upon are to be treated financially as to contribute to the Imperial Exseparate entities. In this lies the chequer in equal proportion with fallacy and in this the danger. A B, the British taxpayer, accordIt is on this argument Mr Morley ing to the respective individual dwells; and it is owing to Mr Gos- wealth of each ; but that, on the chen's alleged adhesion to this contrary, C D ought to pay less theory of separate entities in 1890 upon his income or less upon his that certain Unionists are dis- whisky than A B, because the posed to justify their support of proportionate wealth of Ireland as the recommendations of the ma a whole is less than that of Great jority of the Commission.

Britain. Should taxation be levied The one effective question inter- equally upon the wealth of every esting to everybody which has to subject of the Queen in these be considered is this : What is islands, and upon consumption the true proportion between the of excisable articles by him, or taxable capacity of Great Britain should the people be grouped into and Ireland ? Which for reasons districts and taxation be levied, not hereafter given must read: What upon the men, but upon the distaxes ought the State to require tricts? If the former, no wrong A B and O D, residing respec- is done to the inhabitants of Iretively in Great Britain and Ire- land ; on the contrary, they enjoy land, to pay? If 0 D, although the privilege, to which they have excused certain taxes now paid no title, of immunity from railway by A B, is still said to be con- duty, from establishment licences tributing in excess of the respec- for dogs, armorial bearings, &c., tive capacity of his nation, what from patent-medicine licences and changes are requisite in the sys- duty from land-tax and inhabitedtem of the Imperial Exchequer ? house duty, which bring in an Other theoretical and historical aggregate revenue of £4,188,000. questions are asked, but this is If the latter, this ponderous inthe great point of effective inter- quiry has some justification, but est to that mass of mankind indis- it will not do to stop there; there posed to the barren study of spec- must also be an inquiry for Scotula ve statistics.

land and for Wales, if not for The majority of the Commission Northumbria and Wessex. pronounce that “whilst the actual Now the shortest method of tax revenue of Ireland is about weighing these alternatives is one-eleventh of that of Great Brit- rather to work back from the conain, the relative taxable capacity clusions arrived at and recomof Ireland is very much smaller, mendations based thereon, than to and is not estimated by any of us follow the Commissioners through as exceeding one-twentieth. the weary argument which has

Let it here be made clear what led them to these conclusions. is the one central point round At present taxation is laid on which the whole argument re

individuals without care for where volves. With certain exceptions they live. The Commission say

it the Commissioners insist that there should be on countries or districts.

two separate and distinct This involves a radical change. groups of taxpayers, one group The Commissioners shall state for resident in Great Britain, one in themselves how it is to be realised. Ireland, and that C D, the Irish Individuals resident in Ireland con

are

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Jan.

annum.

reason

tribute in round figures £7,500,000 Treasury official, and the old nature
to the Imperial revenue, or one is too strong upon him to relinquish
thirteenth. The Commissioners without a struggle 2 millions per
estimate the taxable capacity of

He therefore advances
Ireland, as a whole, at various another proposal. Before appar-
proportions not exceeding one- ently the Irish people have framed
twentieth, and argue that the Irish for themselves a new scheme of
taxpayers are consequently paying taxation, a separate account of
the difference between these pro- Irish revenue and expenditure is
portions, or rather more than to be kept, and a first charge placed
£2,500,000 per annum too much. on the former by way of “
What follows? How is this in- able contribution" to Imperial ser-
equality to be remedied?

vices. This charge Lord Welby
The chairman and four col- fixes at £2,700,000, a materially
leagues with great prudence de- higher figure than the existing
cline to make any suggestion at balance. The second charge on
all.

“ What remedies should be Irish revenue would be the cost
applied must rest with other of civil administration in Ireland,
authorities." Lord Farrer, Lord and any surplus saved out of this
Welby, and Mr Bertram Currie would go to "relief of Irish bur-
adopt the following remarkable dens, or to useful public purposes
paragraph: “One sure method of in Ireland.”
redressing the inequality which Lord Welby cites the Isle of
has been shown to exist between Man as an instance in point. By
Great Britain and Ireland would an Act of Parliament passed in
be to put upon the Irish people 1866, the customs duties were to
the duty of levying their own be first employed in defraying the
taxes and of providing for their expenses of Government in the
own expenditure, leaving to the island, and then were to be charged
wisdom of Parliament to decide with £10,000 for Imperial uses,
the question of contribution out the balance being applied locally.
of Irish taxes to the Imperial If the Isle of Man possessed, like
Exchequer.” This involves two Ireland, 103 members in the Im-
consequences. The “Irish people” perial Parliament, it may be doubt-
cannot levy their own taxes with ful how long the tribute would
out a Parliament, to grant which have continued.
is Home Rule; further, if they The three Commissioners having
did levy their own taxes, which parted company in the manner de-
must necessarily, in order to attain scribed, join again to declare that
the object in view, be different they “can find no efficient remedy
from and lower than the taxes other than that above suggested
paid in Great Britain, a fiscal for lightening the burden of taxa-
barrier is raised between the two tion which now presses with such
islands.

heavy weight on the Irish people."
The recommendation is accom- They undoubtedly carry
panied by the suggestion that for weight in public estimation than
an indefinite period the Irish any other trio of their colleagues.
people should make no contribu. It is therefore satisfactory that
tion whatever to Imperial expen- their language is so decisive as to
diture ; but Lord Welby having the only possible remedy.

The
signed this report, appears sud. Gladstonian Peer, Lord Farrer,
denly to recollect that he was a the Gladstonian Peer, Lord Welby,

121
Is Ireland really Overtased!
1897.)
and the Gladstonian Mr Currie up a customs barrier between the
join in recommending that the two countries, proposal Sir
Irish people should levy their own David Barbour emphatically con-
taxes and control their own ex- demns. The only change or remedy
penditure. This is perfectly right suggested in the report is that
and natural for Home Rulers to wasteful and extravagant expendi-
do. They are further extolled as ture should be reduced in Ireland,
experts in finance and affairs. and that that country should be
This is just, and the more just it allowed, as a sort of illogical con-
is, the more damnatory to the con- cession, the exclusive advantage of
clusions of the majority of their any savings that could be effected
brethren is their conviction as in the cost of internal government.
business men that no other efficient The benefit would be applied "in
remedy can be found.

such form as might be approved," a
The next report bears the signa- suggestion which does not seem to
tures of Mr Sexton, Mr Edward put things much further forward.
Blake, and Mr Henry Slattery. In The last separate report is by
theiropinion there is but one remedy Sir Thomas Sutherland. He tra
—that of “casting upon Ireland the verses the conclusions of his
duty of conducting and providing colleagues, and supports the pre-
for her own administration," with sent financial system of individual
for a period "exemption from any taxation as just and necessary 80
burden in connection with Im- long as this country acknowledges
perial expenditure.” This is sepa- only one Government and one
rate Parliament, separate Ex- Exchequer.
chequer, Home Rule in the widest The drait report by Mr Childers,
sense, except that Great Britain is the chairman, left by him at his
left to pay the whole cost for Ire death for the consideration of his
land as well as herself of army and colleagues, enters more fully into
navy, diplomacy and debt. Mr the remedies to the alleged in.
Edward Blake only signs this equality by which Ireland pays
report under reserve, publishing at one-thirteenth of the revenue of
the same time an individual draft the United Kingdom, her "tax-
report of his own. He has, how. able capacity” being one - twen.
ever, no separate remedy to pro- tieth. He says three courses pre-
pose.

sent themselves
Sir David Barbour, who reports 1. A change in the general fis-
alone, holds that if an estimate is cal policy of the United
formed of taxable capacity, that Kingdom. Less might be
of Ireland being taken at one received from the Irish and
twentieth of the United King more from the British tax-
dom, then she contributes more payer if part of the duty on
than her share from indirect taxes. tea and tobacco were trans-
The reason of this is, that she con ferred
sumes an excessive proportion of

meat, live stock,

and dairy produce imported
spirits as compared with beer. from abroad.
To meet this, there are only The same end might be at-
two remedies possible : either to

tained if taxation on tea,
relieve the spirit - drinker at the beer, tobacco, and spirits
expense of the beer-drinker, or to
reduce the duties on excisable

especially spirits--were great-
articles in Ireland, thus setting

ly reduced, and the gap filled
by è increased taxation on in-

more

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