even the class to whose special hardships the
CHANCELLOR had just made such pathetic allusion will have to pay an
additional sixpence in the pound. If in the circumstances some of them
feel inclined to echo _Sir Peter Teazle_'s remark to _Joseph_, "Oh, damn
your sentiment," I think they may be excused.

That, however, was Mr. McKENNA's only lapse. The rest of his speech was
ruthlessly and refreshingly practical. The millions were ticked off as
rapidly, and almost as mechanically, as the two-pences in the other
taxis. Five millions from cinemas, horse-races, and other amusements,
three from railway tickets, seven from sugar, two from mineral waters,
another two from coffee and cocoa (even the great Liberal drink cannot
escape under a Cocoalition), and nearly a million from motor vehicles.

Forty-five years ago Mr. LOWE proposed to extract "_ex luce lucellum_"
by putting a tax of a half-penny a box upon matches, and was duly
punished for his pun. When the matchmakers of the East-end (quite as
dangerous in their way as those of the West-end) marched in procession
to the House of Commons, the Government bowed before the storm.
Undeterred by their fate, Mr. McKENNA now proposes to put a tax of 4_d._
on every thousand matches, and expects to get two millions out of it.
But it must not be forgotten that there are substitutes for matches; and
I should not be surprised if Mr. McKENNA himself has to put up with a
spill.

Not much criticism was however to be heard to-night, though Mr. WILLIAM
O'BRIEN gave it as his opinion that Ireland ought to be omitted from the
Budget altogether. With him was Mr. TIMOTHY HEALY, whose principal
complaint was that the tax on railway tickets would put a premium on
foreign travel. People would go to Paris instead of Dublin, and
Switzerland instead of Killarney. Here somebody tactlessly reminded him
that a war was going on in Europe, and shunted him on to a less
picturesque line of argument.

* * * * *

[Illustration: Sir George Reid refreshingly cheerful.]

* * * * *

_Wednesday, April 5th._--Congratulations are due to the Earl of MEATH on
a long-delayed triumph. For fifteen years he has been trying to convince
the British Government that there is an institution called Empire Day.
Throughout the Dominions, May 24th, QUEEN VICTORIA's birthday, is kept
as a public holiday, and even in the Old Country, despite official
discourageme