justifies a
further tax upon the humble consumer of "dinner-claret."

Nor is it easy to follow the process of reasoning by which the
CHANCELLOR convinced himself that the Excess Profits Tax, which last
year he described as a great deterrent to enterprise and industry, only,
justifiable as "a temporary measure," should now be not merely continued
but increased by fifty per cent.

[Illustration: _Mr. CHAMBERLAIN._ "I DON'T CARE WHAT
ANYBODY SAYS ABOUT THIS BLOOMING TREE (I USE THE EPITHET
IN ITS LITERAL SENSE); I SHALL LET IT KEEP ON FOR
ANOTHER YEAR."]

This proposal seemed to excite more hostility than any other. But the
single taxers were annoyed by the final disappearance of the Land Values
Duties (the only original feature of Mr. LLOYD GEORGE'S epoch-making
first Budget). Mr. RAFFAN pictured their author being dragged at the
Tory chariot-wheels, and Dr. MURRAY observed that the land-taxes were
evidently not allowed "on the other side of the Rubicon."

The general view was that the Government had shown courage in imposing
fresh taxation, but would have saved themselves and the country a great
deal of trouble if they had been equally bold in reducing expenditure.

_Tuesday, April 20th._--When a local band at Cologne recently played the
"Wacht am Rhein" the British officers present stood up, on the ground
(as they explained to a surprised German) that _they_ were now the Watch
on the Rhine. But are they? According to Colonel BURN the Army of the
Rhine is now so short of men that it is compelled to employ German
civilians as batmen, clerks and even telephone-operators; and Mr.
CHURCHILL was fain to admit that it would not surprise him to hear that
"some assistance has been derived from the local population."

The Carnarvonshire police are peeved because they are not allowed to
belong to any secret society except the Freemasons, and consequently are
debarred from membership of the Royal Ante-diluvian Order of Buffaloes.
Mr. SHORTT disclaimed responsibility, but it is expected that the Member
for the Carnarvon Boroughs, who is notoriously sympathetic to
Ante-diluvians (is not his motto _Apres moi le deluge_?), will take up
the matter on his return from San Remo.

Having had time to consider the Budget proposals in detail Mr. ASQUITH
was less complimentary and more critical. Good-humoured chaff of the
PRIME MINISTER on the demise of the Land Values Duties before they had
yielded the "rare and refresh