ion of the public burdens.
Men cling to nothing with such a tenacity as unjust privileges and
exemptions. But the changes we recommend have one lasting
recommendation: they are founded on obvious justice. They go only to
levy all taxes alike on all classes, in proportion, as nearly as may be,
to their ability to pay them. And we implore the Conservative body, with
whom we have so long acted, to consider whether it would not be far
wiser to unite their strength to convince the country of the justice and
expedience of some, at least, of these changes, than to follow the
example of the Free Traders in urging the repeal of the malt tax, which
could only be followed, as no addition to the indirect taxes is to be
thought of, by a vast increase of the _income tax_, two-thirds of which
would fall on the land itself.

And now a single word in conclusion on ourselves. We need not say how
long and steadily we ranged ourselves on the side of the late Premier,
or how widely the principles now contended for differ from those which
he has carried into effect. We are actuated by no spirit of hostility
either to the late or the present Government. Our course is that of
freedom and independence. During Sir R. Peel's long and able contest
with the movement party from 1838 to 1841, we stood faithfully by him,
and that when many who have been most courtly during the subsequent days
of his power, were not the least intemperate leaders on the other side.
From respect for his talents and gratitude for his public services when
in opposition, and a natural reluctance to believe that we had been
mistaken in one whom we so long acknowledged as the leader of the
Conservative party, we tempered our political discussion during the last
twelvemonths with more forbearance than we should have done under other
circumstances. But the die is now cast: it has been cast by himself. We
can feel no dependence in a minister who introduces measures directly at
variance with the whole principles of his public life: and we earnestly
trust that by far the greater portion of the true-hearted and loyal men
who, from over-confidence in their chief, have allowed themselves to be
compromised in the late political transactions, will not again commit
themselves to any leader in whose candour and integrity they cannot
thoroughly rely.

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_Printed by William Blackwood & Sons, Edinburgh._

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