20 JANUARY 1923, Page 25

THE QUARTERLIES.

THE QUARTERLY.

We are delighted to find in the new Quarterly a vigorous and well-reasoned article on "The Burden of Taxation," rein- forcing the Spectator's plea for a full inquiry into the whole subject at the earliest possible date. The writer points out that the income taxes and death duties have strained the taxpayer's endurance to the breaking-point, and that it is high time to investigate the questions of the taxable capacity of the nation, of the maximum that can safely be raised in taxation and of the best means of levying that amount. The subject is of such urgent and vital importance that the article should be widely read and discussed. Sir J. Rennell Rodd contrasts "The Old and the New Diplomacy," and suggests that the well-trained diplomatist will be needed even more in the future than he was in the past. .Dr. Bernard, the Provost of Trinity, puts clearly and forcibly the orthodox view of "Crime and Punishment" and rejects "the new doctrine that punishment ought to be solely remedial and educational." A well-informed but anonymous writer relates the history of "The Times from Delane to Northcliffe." He states that Lord Northcliffe trebled or quadrupled the circulation, which last autumn was 180,000, but he hints that the influence of the paper was not increased with its revived prosperity under the late owner. Mr. A. G. Bradley gives a highly interesting account of "The Ulster Plantation," the details of which are, as he says, little known to British readers. Half the planters were English, mostly from East Anglia and the East Midlands, and half were Scots or Borderers. Mr. Bradley reminds us that 100,000 Ulstermen, mainly. Presbyterians, migrated to America in the eighteenth century to escape tyrannous and short-sighted landlords, and played a great part in the American revolution. Mr. Saintsbury's article on Anatole France is well worth reading.