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one and fourpence. Abatements there were none, and families supporting life on two pounds a week might in some cases, perchance, be reconciled to the mulct by considering how equitably its incidence was graduated. Some, on the other hand, were less philosophical; for instance, the household consisting of Nicholas Peak, his wife, their three-year-old daughter, their newly-born son, and a blind sister of Nicholas, dependent upon him for sustenance. Mr. Peak, aged thirty and now four years wedded, had a small cottage on the outskirts of Greenwich. He was employed as dispenser, at a salary of thirty-five shillings a week, by a medical man with a large practice. His income, therefore, fell considerably within the hundred pound limit; and, all things considered, it was not unreasonable that he should be allowed to expend the whole of this sum on domestic necessities. But it came to pass that Nicholas, in his greed of wealth, obtained supplementary employment, which benefited him to the extent of a yearly ten pounds. Called upon to render his statement to the surveyor of income-tax, he declared himself in possession of a hundred and one pounds per annum; consequently, he stood indebted to the Exchequer in the sum of four pounds, sixteen shillings, and ninepence. His countenance darkened, as also did that of Mrs. Peak. 'This is wrong and cruel--dreadfully cruel!' cried the latter, with tears in her eyes. 'It is; but that's no new thing,' was the bitter reply. 'I think it's wrong of _you_, Nicholas. What need is there to say anything about that ten pounds? It's taking the food out of our mouths.' Knowing only the letter of the law, Mr. Peak answered sternly: 'My income is a hundred and one pounds. I can't sign my name to a lie.' Picture the man. Tall, gaunt, with sharp intellectual features, and eyes of singular beauty, the face of an enthusiast--under given circumstances, of a hero. Poorly clad, of course, but with rigorous self-respect; his boots polished, _propria manu_, to the point of perfection; his linen washed and ironed by the indefatigable wife. Of simplest tastes, of most frugal habits, a few books the only luxury which he deemed indispensable; yet a most difficult man to live with, for to him applied precisely the description which Robert Burns gave of his own father; he was 'of stubborn, ungainly integrity and headlong irascibility'. Ungainly, for his strong impulses towards culture were powerless
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