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TAXATION UNDER LIBERAL AND TORY GOVERNMENTS. TO THE EDITOR OF THE GUARDIAN. SIR,—A letter on the above subject has appeared in several of the Liberal papers, but, like the place from which it has emanated, it is only Brum- magem ware." He has selected his years to suit his purpose, comparing a series of years of peace and flourishing trade with a number when war was raging on the continent, in India, and our colonies, and trade in a state of the greatest depression, noo only in this country, but also in America. and other countries which were entirely unconnected with the war. Nothing can be more misleading and unfair. us see what the rea! facts are. According to Mr. Gladstone's statement to the electors of Green- wich, for more than 40 years previously the Liberals had directed (or rather misdirected) the affairs of this country. In fact, since the passing of the Reform Bill this county has had a Liberal Government with some very short exceptioc-s..Now when the Duke of Wellington resigned in 1831 the expenditure was £52,018,617, with a surplus of £2913,673. Duriug the tour years the Conserva- tives were in pow-r (from 1842 6) the average ex- penditure was .£55,015368, and they remitted tares leaving a surplus for 1845 of £j 6i7,6.W. Wnen Mr. Gladstone and the Liberals were justly driven out by an incensed nation, the taxation was in round numbers £77,000.000, an increase of 25 millions a year. In addition to which the income tax was the highest during the Govemirent of Mr. Gladstone that it has ever been. But this is not all. Oi the last twelve wars before 1874 in which England been in- volved, c.istinir the country above 150 millions, eleven had been brought about by the Liberals. The Conservatives caused ore war, costing about eight millions. By this weak, cowardly foreign policy they bad reduced this country to that of a petty constitutional State, so that Bismarck called us a worn-cur, Power. Mr. Gladstone and the Liberals are the sole cause of the late war. In 1870 Russia tore up the Black Sea Treaty, and Mr. G-ladr-tone durst not even remonstrate. This was the beginning1, and the Emperor of Russia, en- c-.uraged by Mr. Gladstone and the Liberals, began the war, thinking that England would let him have Constantinople; but lhJ found himself mis- taken. Thank God we had at the head of the Government a great statesman who is determined to uphold the honour and dignity of the country in spite of the malignity and factious opposition of ■lie Liberals. The country is heartily sick and tired of them, and it is scarcely likely they will be 1[, office again for the next fifty years.—I am, &c., A CONSERVATIVE.


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