the main from the wheelwrights and carriers, and became very active as time went on in Liverpool and other great Lancashire towns, in London, and finally in Glasgow. Concessions were made but failed to stem the opposition, and in the end Mr. Goschen yielded to the clamour and abandoned the measure at the close of the session in November. The loss of the wheel and van tax involved that of the tax on pleasure horses, an excellent proposal which would have produced half a million for the rate-payers and which had excited no visible opposition. But these proposals had been introduced in a separate bill, and did not affect the Imperial budget.
"TWICE," said Mr. Goschen on this occasion, "it has fallen to my lot to have a prospective surplus within my grasp; twice it has eluded me." Last year local taxation had robbed him of it, and this year demands for national defence had come upon him in addition. Lord George Hamilton had on March 7th introduced a new naval programme according to which seventy new vessels were to be constructed at a cost of £21,500,000. Of this, £10,000,000 was to be provided in a manner to be explained by the Chancellor of the Exchequer, and the remainder by an addition to the Naval estimates for four years (see p. 64). Thus, Mr. Goschen had to meet in round figures £1 1/2 million additional for local taxation, nearly another £1 1/2 million increase of the ordinary Navy and Army