23 NOVEMBER 1889, Page 2

With reference to Mr. Goschen's anticipation of a sub- stantial

surplus, Mr. Morley ventured to hope that it would be applied to secure a free breakfast-table, or at least to the reduction of the present duty on tea by not less than one-half. He said that if you must indulge in excess at all, tea was perhaps the best thing in which to exceed, which is, we think, a little doubtful, though it may be admitted that it is the best revenue-paying article in which to exceed, much better than tobacco, and a vast deal better than spirits or beer. We sincerely hope, however, that Mr. Goschen will not make a " free breakfast-table " by striking off the whole duty on the only remaining article which really touches the temperate artisan. It would be a waste of national resources to destroy the machinery by which, in any time of need, we can easily and without delay obtain contributions from the nation as a whole. And we should be equally sorry to see the Income-tax abolished. That strikes only the well-to-do, but to collect it involves a machinery which should be kept in working order, so that, at any moment of necessity, its yield might be suddenly enlarged.