er from view--a blood-red cross appearing to shine in
the heavens and rest upon Birmingham. As the traveller approached the
town on that side the opacity of the fog gradually diminished until,
when about three miles away, the broad lines of light which spanned the
dome appeared in sight, and, magnified by the thin vapour through which
they were refracted, gave the idea of some gigantic monster clawing the
heavens with his fiery paws. All the avenues to the church and the
surrounding streets were crowded with masses of human heads, in the
midst of which stood a glittering fairy palace. The effect was
heightened by coloured fires, which, under the superintendence of Mr.
C.L. Hanmer, were introduced at intervals in burning censers, wreathing
their clouds of incense among the urns upon the parapet in the gallery
of the tower, and shedding upon the windows of the church the rich tints
of a peaceful southern sky at sunset. The several gateways were wreathed
in evergreens, amongst which nestled festoons of variegated lamps. So
great was the sensation produced throughout the town and surrounding
districts, and such the disappointment of those who had not seen it,
that the committee, at a great expense, consented to reillumine for one
night more, which was done on the 13th. The last general illumination
was on the occasion of the visit of Prince and Princess of Wales, Nov.
3, 1874.

~Improvement Schemes.~--See "_Town Improvements_."

~Income Tax.~--This impost was first levied in 1798, when those who had
four children were allowed an abatement of 10 per cent.; eight children,
15 per cent.; ten or more 20 per cent. At the close of the Peninsular
campaign this tax was done away with, it being looked upon, even in
those heavily betaxed times, as about the most oppressive duty ever
imposed by an arbitrary Government on loyal and willing citizens. When
the tax was revived, in 1842, there was a considerable outcry, though if
fairly levied it would seem to be about the most just and equitable mode
of raising revenue that can be devised, notwithstanding its somewhat
inquisitorial accompaniments. The Act was only for three years but it
was triennially renewed until 1851, since when it has become "a yearly
tenant," though at varying rates, the tax being as high as 1s. 4d. in
the pound in 1855, and only 2d. in 1874. A Parliamentary return issued
in 1866 gave the assessment of Birmingham to the Income Tax at
L1,394,161; in 1874 it was esti