One circumstance highly honourable to the national character, in relation to the income-tax, should not escape observation: that comparatively little or no real opposition, certainly no clamorous opposition, has been offered to the _principle_ of the tax, and the policy of its imposition, by those on whom its pressure falls heaviest, namely, the great capitalists and landed proprietors of the kingdom. "The grasshopper," said Mr Burke, "fills the whole field with the noise of its chirping, while the stately ox browses in silence." The clamour against the income-tax comes mainly from those who are unscathed by it; those who suffer most severely from it, suffer in silence. The inferior machinery of the income-tax is unquestionably very far from attaining that degree of perfection, which we had a right to look for from the able and practised hands which framed it. The outcry raised, however, against the income-tax on this score, particularly on the ground of the heedlessness of subordinate functionaries, is subsiding. There is evident, as far as the Government itself is concerned, an anxious desire to enforce the provisions of the act with the greatest possible degree of delicacy and forbearance, consistent with the discharge of a painful but imperative duty. We repeat that the outcry in question, however, was principally occasioned by those who had least real cause, on personal grounds, to complain; who (unfortunately, it may be, for themselves) never yet approached, nor have any prospect of infringing upon, the fatal dividing point of L. 150 a-year, in spite of their long and zealous literary services, under the very best-conducted and _truly liberal_ Radical newspapers, which they have filled, with persevering ingenuity, day after day, with eloquent descriptions of the awful state of feeling in the country on this most atrocious subject. Where, patriotic, but most imaginative gentlemen! where have been the great meetings summoned to condemn the principle of the tax? The great landholders, the great capitalists, the great merchants, are pouring their contributions into the exhausted Treasury, with scarce a murmur at the temporary inconvenience it may occasion them!--thus nobly responding to the appeal so earnestly and nobly made to them by the Prime Minister. So, moreover, are the vast majority of those persons on whom the tax falls with peculiar severity--we allude to the occupants of schedule D--who must pay this tax out of an income, alas! evanescent as the morning mist; which, on the approach of sickness or of death is instantly annihilated. These also suffer with silent fortitude; and we think we have heard it upon sufficient authority, that it was on these persons that Ministers felt the greatest reluctance in imposing the tax--at least to its present extent, only under an absolute compulsion of state policy. The total, or even partial exemption of this class of persons from the operation of the income-tax, would have been attended with consequences that were not to be contemplated for a moment, and into which it is impracticable here satisfactorily to enter. The tax undoubtedly pinches severely men of small and uncertain incomes, who are striving, on slender means, to maintain a respectable station in society; the man who, with a large family to be supported _and educated_, and who moves in a respectable sphere of society, has to pay his L.9 or L.12 out of his precarious L.300 or L.400 a-year, is an object of most earnest sympathy. Still, let him not lose sight of the undoubted hardships borne by his wealthier brethren. Is it nothing for a man--say the Duke of Buccleuch, the Marquis of Westminster, the Duke of Sutherland, or Lord Ashburton, or Mr Rothschild--to have to pay down their L.3000, L.4000, or L.5000 clear per annum, as the per-centage on their magnificent incomes, in sudden and unexpected addition to the innumerable and imperative calls upon them already existing, such as compulsory upholding of many great establishments in different parts of the country--various members of their families--married and single--to support in a style adequate to their rank and position in the country? It is needless, however, to pursue the matter further. The plain truth is, there is no help for it; the burthen is one that must be borne, and it is being borne bravely.