English money was handed to him for his note, and the night porter carried cabby the regulation shilling for the journey of a few yards which had been made.

But when the rate is suddenly increased from one shilling to four shillings, it does not fall on the accumulated wealth or on the real property, but it falls on the occupier, the ratepayermen, the great bulk of whom are at the present moment themselves struggling upon the verge of pauperism.

In February, 1786, in sending fifteen guineas to his mother, he wrote: "I have now demands upon me for more than £500, three hundred and forty odd of which is due for the tax of 1786; and I know not where or when I shall receive one shilling with which to pay it.