GIVE AS MUCH TROUBLE AS MAY BE.

Profits from a living £300 3 pupils at 100 guineas per Son 316 12 at 50 guineas 630 Day-scholars 70

Fiona from bo lks 7

1,322

Deduct first article as charged in another way 300

1,022

Loss per school 117 A having redeemed his Land-tax, but not paid the whole of the considera- tion,pays interest on each instalment at the Bank, and claims a deduction for i that nterest, in the same manner as he might have done if the Land-tax had not been redeemed. The Commissioners reject his claim, and refer him to the Bank, or the Receiving-officer, as the case may be, to allow the deduction of duty on payment of the interest. [ Who probably told him they were very sorry, but could render him no assistance.) But to return to the general working of the tax. Whilst some liberality and great discretion are requisite not to turn the screw too tight, equal discretion is needed in the exercise of firmness and a resistance to trick and fraud, which will be rife enough, no doubt. Many persons have neither scruples nor conscience where their interest is concerned, especially where the public is the adverse party ; and some have resolved to impede and resist the tax per fas et nefas, not as a matter of principle, but of faction. As a sample of what the Commissioners will have to deal with, (though by no means an extreme one, looking at the item of repairs,) we quote the instance of a divine, who obliged his friends and pupils by

keeping a school at a loss. D. Value.

Assessment .E400 Sir ROBERT PEEL was triumphant over Parliament and his party : his difficulties with the country are commencing.

Per Contra.

Board and lodging of 3

Allowed.

pupils 180 94 Ditto of 12 ditto 378 378 Salary and hoard to as- sistant 110 110 2 additional servants. 80 40 Repairs 333 0

Taxes, furniture, rent, or interest for the same

purpose 50 0

1,140 622