ldren more wealthy. But the Pope has no children. He prefers sowing
in his churches, in order to reap the harvest in Paradise.

Might he not at least assist the unfortunate peasants who furnish the
bread he eats?

An able and truthful statistician (the Marchese Pepoli) has proved
that in the township of Bologna, the rural proprietors actually pay
taxes to the amount of L6. 8s. 4d. upon every L4-worth of taxable
income. The fisc is not content with absorbing the entire revenue, but
it annually eats into the capital. What think you of such moderation?

In 1855 the vines were diseased everywhere. Lay governments vied with
each other in assisting the distressed proprietors. Cardinal Antonelli
seized the opportunity to impose a tax of L74,680 upon the vines; and
as there were no grapes that year to pay it, the amount was charged
upon the different townships. Now which has proved the heaviest
scourge--the _Oidium_ or the Cardinal Minister? Certainly not the
_Oidium_, for that has disappeared. The Cardinal remains.

All the corn harvested in the _Agro Romano_ pays a fixed duty of
twenty-two pauls per rubbio. The rubbio is worth, on an average, from
80 to 100 pauls; so that the government taxes the harvest to the
amount of at least 22 per cent. Here is a moderate tax. Why it is more
than double the tithe. So much for the assistance rendered to the
growers of corn.

Every description of agricultural produce pays a tax on export. There
are governments which give a premium to exporters: one may call that
encouraging the national industry. There are others, and they are
still more numerous, which allow a free export of the surplus produce
of the land: this is not merely to encourage, it is to assist the
labourers. The Pope levies an average tax of 22 per thousand on the
total amount of exports, 160 per thousand on the value of imports. The
Piedmontese government is satisfied with 13 per thousand on exports,
and 58 per thousand on imports. Of the two countries, I should prefer
farming in Piedmont.

Cattle are subject to vexatious taxes, which add from twenty to thirty
per cent. to their cost. They pay when at pasture; they pay nearly
twenty-three shillings per head at market; they pay on exportation.
And yet the breeding of cattle is one of the most valuable resources
of the State, and one of those which ought to be the most assisted.

The horses raised in the country pay five per cent. on their value
every time they change