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ally　made　in　the　mercantile　City　of　New　York；　and　when　the　matter　was　discussed　it　seemed　as　though　no　American　realized　the　iniquity　of　such　a　threat。　　It　was　not　apparently　understood　that　such　a　confiscation　on　account　of　a　war　would　be　an　act　of　national　robbery　justified　simply　by　the　fact　that　the　power　of　committing　it　would　be　in　the　hands　of　the　robbers。　　Confiscation　of　so　large　an　amount　of　wealth　would　be　a　smart　thing；　and　men　did　not　seem　to　perceive　that　any　disgrace　would　attach　to　it　in　the　eyes　of　the　world　at　large。　　I　am　very　anxious　not　to　speak　harsh　words　of　the　Americans；　but　when　questions　arise　as　to　pecuniary　arrangements；　I　find　myself　forced　to　acknowledge　that　great　precaution　is　at　any　rate　necessary。　But；　nevertheless；　I　am　not　sure　that　we　shall　be　fair　if　we　allow　ourselves　to　argue　as　to　the　national　purpose　in　this　matter　from　such　individual　instances　of　dishonesty　as　those　which　I　have　mentioned。　　I　do　not　think　it　is　to　be　presumed　that　the　United　States　as　a　nation　will　repudiate　its　debts　because　two　separate　States　may　have　been　guilty　of　repudiation。　　Nor　am　I　disposed　to　judge　of　the　honesty　of　the　people　generally　from　the　dishonest　threatenings　of　New　York；　made　at　a　moment　in　which　a　war　with　England　was　considered　imminent。　　I　do　believe　that　the　nation；　as　a　nation；　will　be　as　ready　to　pay　for　the　war　as　it　has　been　ready　to　carry　on　the　war。　　That　〃ignorant　impatience　of　taxation；〃　to　which　it　is　supposed　that　we　Britons　are　subject；　has　not　been　a　complaint　rife　among　the　Americans　generally。　　We；　in　England；　are　inclined　to　believe　that　hitherto　they　have　known　nothing　of　the　merits　and　demerits　of　taxation；　and　have　felt　none　of　its　annoyances；　because　their　entire　national　expenditure　has　been　defrayed　by　light　custom　duties；　but　the　levies　made　in　the　separate　States　for　State　purposes；　or　chiefly　for　municipal　purposes；　have　been　very　heavy。　They　are；　however；　collected　easily；　and；　as　far　as　I　am　aware；　without　any　display　of　ignorant　impatience。　　Indeed；　an　American　is　rarely　impatient　of　any　ordained　law。　　Whether　he　be　told　to　do　this；　or　to　pay　for　that；　or　to　abstain　from　the　other；　he　does　do　and　pay　and　abstain　without　grumbling；　provided　that　he　has　had　a　hand　in　voting　for　those　who　made　the　law　and　for　those　who　carry　out　the　law。　　The　people　generally　have；　I　think；　recognized　the　fact　that　they　will　have　to　put　their　necks　beneath　the　yoke；　as　the　peoples　of　other　nations　have　put　theirs；　and　support　the　weight　of　a　great　national　debt。　　When　the　time　comes　for　the　struggle；　for　the　first　uphill　heaving　against　the　terrible　load　which　they　will　henceforth　have　to　drag　with　them　in　their　career；　I　think　it　will　be　found　that　they　are　not　ill　inclined　to　put　their　shoulders　to　the　work。　Then　as　to　their　power　of　paying　the　bill！　　We　are　told　that　the　wealth　of　a　nation　consists　in　its　labor；　and　that　that　nation　is　the　most　wealthy　which　can　turn　out　of　hand　the　greatest　amount　of　work。　　If　this　be　so；　the　American　States　must　form　a　very　wealthy　nation；　and　as　such　be　able　to　support　a　very　heavy　burden。　　No　one；　I　presume；　doubts　that　that　nation　which　works　the　most；　or　works　rather　to　the　best　effect；　is　the　richest。　　On　this　account　England　is　richer　than　other　countries；　and　is　able　to　bear；　almost　without　the　sign　of　an　effort；　a　burden　which　would　crush　any　other　land。　But　of　this　wealth　the　States　own　almost　as　much　as　Great　Britain　owns。　　The　population　of　the　Northern　States　is　industrious；　ambitious　of　wealth；　and　capable　of　work　as　is　our　population。　　It　possesses；　or　is　possessed　by；　that　restless　longing　for　labor　which　creates　wealth　almost　unconsciously。　　Whether　this　man　be　rich　or　be　a　bankrupt；　whether　the　bankers　of　that　city　fail　or　make　their　millions；　the　creative　energies　of　the　American　people　will　not　become　dull。　　Idleness　is　impossible　to　them；　and　therefore　poverty　is　impossible。　　Industry　and　intellect　together　will　always　produce　wealth；　and　neither　industry　nor　intellect　is　ever　wanting　to　an　American。　　They　are　the　two　gifts　with　which　the　fairy　has　endowed　him。　　When　she　shall　have　added　honesty　as　a　third；　the　tax…gatherer　can　desire　no　better　country　in　which　to　exercise　his　calling。　I　cannot　myself　think　that　all　the　millions　that　are　being　spent　would　weigh　upon　the　country　with　much　oppression；　if　the　weight　were　once　properly　placed　upon　the　muscles　that　will　have　to　bear　it。　　The　difficulty　will　be　in　the　placing　of　the　weight。　　It　has；　I　know；　been　argued　that　the　circumstances　under　which　our　national　debt　has　extended　itself　to　its　present　magnificent　dimensions　cannot　be　quoted　as　parallel　to　those　of　the　present　American　debt；　because　we；　while　we　were　creating　the　debt；　were　taxing　ourselves　very　heavily；　whereas　the　Americans　have　gone　ahead　with　the　creation　of　their　debt　before　they　have　levied　a　shilling　on　themselves　toward　the　payment　of　those　expenses　for　which　the　debt　has　been　encountered。　　But　this　argument；　even　if　it　were　true　in　its　gist；　goes　no　way　toward　proving　that　the　Americans　will　be　unable　to　pay。　　The　population　of　the　present　free…soil　States　is　above　eighteen　millions；　that　of　the　States　which　will　probably　belong　to　the　Union　if　secession　be　accomplished　is　about　twenty…two　millions。　　At　a　time　when　our　debt　had　amounted　to　six　hundred　millions　sterling　we　had　no　population　such　as　that　to　bear　the　burden。　　It　may　be　said　that　we　had　more　amassed　wealth　than　they　have。　　But　I　take　it　that　the　amassed　wealth　of　any　country　can　go　but　a　very　little　way　in　defraying　the　wants　or　in　paying　the　debts　of　a　people。　　We　again　come　back　to　the　old　maxim；　that　the　labor　of　a　country　is　its　wealth；　and　that　a　country　will　be　rich　or　poor　in　accordance　with　the　intellectual　industry　of　its　people。　But　the　argument　drawn　from　that　comparison　between　our　own　conduct　when　we　were　creating　our　debt；　and　the　conduct　of　the　Americans　while　they　have　been　creating　their　debtduring　the　twelve　months　from　April　1；　1861；　to　March　31；　1862；　let　us　sayis　hardly　a　fair　argument。　　We；　at　any　rate；　knew　how　to　tax　ourselvesif　only　the　taxes　might　be　forthcoming。　　We　were　already　well　used　to　the　work；　and　a　minister　with　a　willing　House　of　Commons　had　all　his　material　ready　to　his　hand。　　It　has　not　been　so　in　the　United　States。　　The　difficulty　has　not　been　with　the　people　who　should　pay　the　taxes；　but　with　the　minister　and　the　Congress　which　did　not　know　how　to　levy　them。　　Certainly　not　as　yet　have　those　who　are　now　criticising　the　doings　on　the　other　side　of　the　water　a　right　to　say　that　the　American　people　are　unwilling　to　make　personal　sacrifices　for　the　carrying　out　of　this　war。　　No　sign　has　as　yet　been　shown　of　an　unwillingness　on　the　part　of　the　people　to　be　taxed。　　But　wherever　a　sign　could　be　given；　it　has　been　given　on　the　other　side。　　The　separate　States　have　taxed　themselves　very　heavily　for　the　support　of　the　families　of　the　absent　soldiers。　　The　extra　allowances　made　to　maimed　men；　amounting　generally　to　twenty…four　shillings　a　month；　have　been　paid　by　the　States　themselves；　and　have　been　paid　almost　with　too　much　alacrity。　I　am　of　opinion　that　the　Americans　will　show　no　unwillingness　to　pay　the　amount　of　taxation　which　must　be　exacted　from　them；　and　I　also　think　that　as　regards　their　actual　means　they　will　have　the　power　to　pay　it。　　But　as　regards　their　power　of　obtaining　access　to　those　means；　I　must　confess　that　I　see　many　difficulties　in　their　way。　　In　the　first　place　they　have　no　financier；　no　man　who　by　natural　aptitude　and　by　long…continued　contact　with　great　questions　of　finance；　has　enabled　himself　to　handle　the　money　affairs　of　a　nation　with　a　master's　hand。　　In　saying　this　I　do　not　intend　to　impute　any　blame　to　Mr。　Chase；　the　present　Secretary　of　the　Treasury。　　Of　his　ability　to　do　the　work　properly　had　he　received　the　proper　training；　I　am　not　able　to　judge。　　It　is　not　that　Mr。　Chase　is　incapable。　　He　may　be　capable　or　incapable。　　But　it　is　that　he　has　not　had　the　education　of　a　national　financier；　and　that　he　has　no　one　at　his　elbow　to　help　him　who　has　had　that　advantage。　And　here　we　are　again　brought　to　that　general　absence　of　statecraft　which　has　been　the　result　of　the　American　system　of　government。　　I　am　not　aware　that　our　Chancellors　of　the　Exchequer　have　in　late　years　always　been　great　masters　of　finance；　but　they　have　at　any　rate　been　among　money　men　and　money　matters；　and　have　had　financiers　at　their　elbows　if　they　have　not　deserved　the　name　themselves。　　The　very　fact　that　a　Chancellor　of　the　Exchequer　sits　in　the　house　of　Commons　and　is　forced　in　that　House　to　answer　all　questions　on　the　subject　of　finance；　renders　it　impossible　that　he　should　be　ignorant　of　the　rudiments　of　the　science。　　If　you　put　a　white　cap　on　a　man's　head　and　place　him　in　a　kitchen；　he　will　soon　learn　to　be　a　cook。　But　he　will　never　be　made　a　cook　by　standing　in　the　dining…room　and　seeing　the　dishes　as　they　are　brought　up。　　The　Chancellor　of　the　Exchequer　is　our　cook；　and　the　House　of　Commons；　not　the　Treasury　chambers；　is　his　kitchen。　　Let　the　Secretary　of　the　United　States　Treasury　sit　in　the　House　of　Representatives！　　He　would　learn　more　there　by　contest　with　opposing　members　than　he　can　do　by　any　amount　of　study　in　hi