sidered most essential" to secure the solidity of the finances.
Mr. Henry Fowler followed in a less exuberant but equally critical vein, and added that practically we had to raise a revenue next year of something like 100 millions. Mr. Goschen replied with some sarcastic observations on Sir William Harcourt's authority in these matters, speaking of him as one who had been a Chancellor of the Exchequer, though not "for many months," and who had distinguished himself by proposing to suspend two little sinking funds to meet a deficit. But his defence did not carry matters further than a repetition of the considerations with which the reader is familiar. The Customs and Inland Revenue Bill passed without much more discussion; the attacks described above made little impression on the country; and public attention was mostly occupied with the Government proposals for free education, to which the year's budget was subservient.
MR. GOSCHEN had to announce a surplus of £1,067,000, not due to any great expansion of revenue; and he stated that he had for some months felt very considerable anxiety about the final result. The chief feature in the revenue receipts had been the tobacco duty, which produced £9,952,000, or 222,000 more than the estimate, and £418,000 more than the year before. Including £600,000 due to the reduction of