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at the other. A great Liberal majority was also of religious equality; but he achieved a greater returned, and Dec. 3, 1868, Gladstone was sum- triumph when he caused to be placed on the statute moned to Windsor and commanded to form an book, after most bitter opposition, the wise and equiadministration.

table land acts of 1870 and 1881. The first of these Early in the Parliament of 1869 Gladstone began provided for giving the tenantry fairer rents and his work by introducing the Irish Church bill, due compensation for unexhausted improvements which, after being hotly debated in both houses on the land in case of eviction. The second act of Parliament, received the royal sanction on July went still further and, besides having for its object 26, 1869. Mr. Caldwell's military reorganization the reduction of the too often iniquitous evictions, scheme, now introduced, included the abolition of made provision for rents to be fixed by judicial the purchase of commissions in the army, future authority. Mr. Gladstone felt, however, that his promotions to be by merit only. Gladstone found work for the Irish cause was at an end, and he that vested interests made any action of this kind decided to retire from the active political life to like stirring a hornet's nest. The Lords had thrown which he had been so long accustomed, impelled out the ballot bill, and they now threw out the pur- also to this course by a severe affection of the chase bill. Gladstone took a step for which he was eyes, for which an operation was afterward found much abused, some of his followers disapproving necessary. the course. He found that purchase in the army On March 3, 1894, Mr. Gladstone and his wife depended on royal sanction, and he persuaded the visited Windsor Castle, where he placed his resig; Queen to abolish purchase by royal warrant. Much nation in the hands of the Queen. Her Majesty had as this act was deprecated, its effect has been most earlier in her reign some suspicions of Gladstone's salutary. In the general election in 1874 Gladstone policy and for some years was failing in appreciaset himself to maintain his hold on Greenwich and tion of his great character and aims. Her opinion, upon the country with great determination, fore- however, had undergone a complete change, ånd on seeing important Liberal measures, even the aboli- this visit she pressed on the veteran statesman the tion of the income tax; though he was elected for acceptance of a peerage, and on his refusal it was Greenwich, a local Tory distiller headed the poll. suggested that the honor be accorded to his wife: His followers were less fortunate, and when Parlia- but Gladstone clearly saw that his life would be ment met the Tories had a majority of forty-six. more indelibly impressed on national history and So great was Gladstone's disappointment at this closer to the country's heart by the name of his unforeseen result that he announced his intention boyhood and of the mother and father to whose of quitting the political arena. This step greatly loving care and religious guidance his proud career embarrassed the Liberal party, but the Marquis of was greatly due. He retired while yet vigorous Hartington stepped into the breach.

and in full possession of all his wonderful mental Gladstone's retirement was not for long; the in- activity. The evening of his life was spent in litertroduction by Archbishop Tait of a public-worship- ary work and religious reflection, in those ideal regulation bill, which was receiving Disraeli's sup- home surroundings which were one of the earthly port, brought him back to fight it to the bitter end. rewards of the great statesman. After his final reHis action delighted the ritualists, and when the tirement he was on only one or two occasions bill became law Gladstone published in the “ Con- tempted into enthusiasm, once when aroused by the temporary Review” his celebrated article on “ Ritual massacre of Christians in Armenia, which evoked a and Ritualism,” followed by another in 1875, “ Is stirring speech from the “Grand Old Man," dethe Church of England worth preserving” in livered in Liverpool to a wildly enthusiastic audithat article occurred a passage that was plainly an ence, and again when, in the Greco-Cretan trouble, attack on Catholicism, and all the Catholic world he thought it his duty to address a long, impressive rose in arms against him. He replied in two strong letter to the Duke of Westminster. pamphlets, “ The Vatican Decrees in their Bearing To summarize the benefits Gladstone conferred on on Civil Allegiance” and Vaticanism." Both his country during his four terms of office, it may were powerful, but he hardly decimated his op- be stated that, though his spirit inspired each of ponents.

his administrations, he was personally responsible In the last eighteen years of his political life, for securing to the public parliamentary trains at Gladstone entered the strife again with all the one penny a mile and the conveyance of children energy of his younger days. The result may be at half price; the abolition of the paper tax, which summed up in the Midlothian campaign against made the penny paper a possibility; and the conthe Bulgarian atrocities and Disraeli's administra- struction of several budgets which removed large tion; the second Gladstone Government and its burdens of taxation from ratepayers and consumers. protracted conflict with the Parnell revolution; The bills relating to Ireland were, it is needless to his third term of office devoted to the home-rule say, entirely of his personal initiation. During his bill; the disruption of the Liberal party and the premiership the governments under his control also defeat of that project as well as the land scheme; passed an act that introduced national education the carrying of the country for home rule at the into England and secured to voters immunity from general election, and the passing of his home-rule espionage and coercion by means of the ballot act. scheme through the House of Commons, to be re. Socially, Gladstone was brilliant, and his wide jected by the House of Lords. Gladstone was thus reading made his opinions valuable on nearly all debarred from putting the crowning act upon his the diverse subjects that stir the soul of man. The Irish policy. He had early seen the unmitigated caution “Beware of the man of one book” could not evils and injustice of the coercive legislation in be applied to him, for it was his habit to have two that unhappy isle, and the best part of his life or three in use together, as a mental change. Gladand his mighty intellectual powers were devoted stone was a good musician, and possessed a fine to the noble cause of creating between the two so baritone voice ; he was an enthusiastic equestrian, closely allied countries a spirit of true harmony and was exceedingly fond of the somewhat laborious and mutual confidence. He did much, however, to exercise of tree felling, for which the finely wooded insure the more friendly and sympathetic relations desmesne of Hawarden afforded him ample scope. in which the two countries now stand, by the relief This habit became known, and led to his being prewhich was afforded by the passage of a bill for the sented with axes by his admirers, of all conceivable disestablishment and disendowment of the Protes- designs and material, even up to the precious tant state Church in Ireland, an act in the interest metals. His metaphoric allusion to the upas tree in referring to Irish rule was taken from the active Earl of Halsbury; Lord Privy Seal, Viscount Cross ; life of the great statesman. Gladstone's sole aim Chancellor of the Duchy of Lancaster, Lord James throughout his career was the adaptation of legis- of Hereford ; First Lord of the Treasury, Arthur J. lative enactment to the moral and material wants Balfour; Secretary of State for the Home Departand progress of the people. He pinned his faith to ment, Sir Michael E. Hicks-Beach; Secretary of moral principles and the sure progress of truth and State for the Colonies, Joseph Chamberlain : Secreright. `In his last illness, amid the agonies of that tary of State for War, the Marquis of Lansdowne; painful disease, cancer, he was supported and en- Secretary of State for India, Lord George Hamilabled to bear with patience and resignation the ton; First Lord of the Admiralty, G. J. Goschen; awful suffering by tender ministry of his wife and President of the Local Government Board, Henry family, and his deep faith in Divine Providence. It Chaplin ; President of the Board of Trade, C. T. is worthy of comment that two of the greatest Ritchie; Lord Lieutenant of Ireland, Earl Cadogan; statesmen in contemporary history, Bismarck, the Lord Chancellor of Ireland, Lord Ashbourne, for“Iron Chancellor,” and Gladstone, the “Grand Old merly Edward Gibson ; Secretary for Scotland, Lord Man,” were scarcely known to each other. Glad- Balfour of Burleigh; First Commissioner of Works, stone is at rest in the finest memorial of the church A. Akers-Douglas; President of the Board of Agrihe loved, amid the dust of those whom the world culture, W. H. Long. has delighted to honor, and, by the grim irony of Area and Population. The area of England is fate, the great commoner and the coroneted earl 50,867; of Wales, 7,442; of Scotland, 29,785 ; of Irewho was almost his only enemy in life lie side by land, 32,583 ; of the Isle of Man, 227; of the Chanside, at rest from the fret and fever of earthly am- nel Isles, 75 square miles; total, United Kingdom, bition.

120,979 square miles. The estimated population of GREAT BRITAIN AND IRELAND, a mon- England and Wales and the islands in 1897 was archy in western Europe, formed by the union of 31,055,355 ; of Scotland, 4,218,279; of Ireland, 4,550,the Kingdom of England, the Principality of Wales, 929; total, United Kingdom, 39,824,563. The popand the Kingdom of Scotland, constituting together ulation of the metropolis in June, 1897, was 4,163,the Kingdom of Great Britain and the Kingdom of 169 for the registration district, and 1,828,508 Ireland, the whole forming the United Kingdom, for the outer ring ; total for greater London, which holds supreme dominion over the Empire of 6,291,677. The population of the principal English India and colonies and dependencies of various municipal boroughs in 1897 was as follows: Liverkinds-self-governing colonies, colonies adminis- pool, 633,078; Manchester, 534,299 ; Birmingham, tered by the Crown, and protectorates under native 505,772; Leeds, 409,472; Sheffield, 351,848; Nottinglaws and rulers-constituting, with the United ham, 232,934; Bristol, 232,042; Bradford, 231,260; Kingdom, the British Empire. The reigning sov- Kingston-upon-Hull

, 225,045; Newcastle, 217,555; ereign is the Queen-Empress Victoria, born May 24, Salford, 213,190; Leicester, 203,599 ; Portsmouth, 1819, the daughter of Edward, Duke of Kent, who 182,585 ; Cardiff, 170,063. In Scotland, Glasgow had was the fourth son of George III. The heir appar- 714,919 inhabitants in 1897; Edinburgh, 292,364; ent is Albert Edward, Prince of Wales, born Nov.9, Dundee, 163,090. In Ireland, Dublin had 361,891 1841, whose only surviving son, George, Duke of inhabitants in 1891. The number of marriages in York, born June 3, 1865, is next in succession. England and Wales in 1896 was 242,445 ; of births,

The power to legislate for the United Kingdom 917,201 ; of deaths, 527,929 ; excess of births, 389,272. and, except so far as is delegated to local legislative The number of marriages in Scotland was 30,256; of authorities, for the whole British Empire, is vested births, 129,153 ; of deaths, 70,634 ; excess of births, in the British Parliament, consisting of the House 58,519. The number of marriages in Ireland was of Lords and the House of Commons. The members 22,856 ; of births, 107,641 ; of deaths, 75,700; excess of the House of Lords are princes of the blood royal; of births, 31,941. The number of persons, natives spiritual lords, which are the metropolitan bishops and foreigners, who emigrated from the United of ancient English sees; hereditary peers of Eng- Kingdom to the United States in 1897 was 132,098; land, of Great Britain, or of the United Kingdom; to British America, 22,702 ; to Australasia, 12,491; law lords and life peers created by the sovereign on total, 213,450. The total for 1896 was 241,952, the advice of the ministers; and representatives comprising 144,913 males and 97,039 females. Engelected from the Scotch and Irish peerages. There lish emigrants numbered 94,719 in 1897; Scotch, were 580 peers on the roll in 1897. The House of 16,140; Irish, 35,681 ; total, 146,540. The net emi. Commons numbers 670 members, of whom 495 gration in 1896, after deducting 159,913 immigrants, represent English and Welsh, 72 Scotch, and 103 was 82,039; the net emigration of natives of the Irish constituencies. Every proprietor, householder, British Islands, after deducting 101,742 returned, or lodger paying a rent of £10 a year possesses the was 60,183, parliamentary franchise. The number of registered Finances.—The estimated revenue for the year electors in the three kingdoms in 1897 was 6,470,074. ending March 31, 1897, was £100,480,000, and the The committee of ministers called the Cabinet, estimated expenditure was £102,324,921. The actual representing the actual majority in the House of receipts amounted to £103,949,885, and the actual Commons, exercises in fact the executive authority disbursements to £101,476,669, leaving a surplus of in the United Kingdom and in the empire that is £2,473,216, compared with one of £4,209,472 in 1896 nominally vested in the Crown. The Prime Min- and one of £765,341 in 1895. Including £8,249,000 ister selects his colleagues and dispenses the patron- paid over to local taxation accounts, the total revage of the Crown; he initiates to a great extent the enue was £112,199,000. The net receipts from policy of the Government and the legislation of customs were £21,266,131, of which tobacco paid Parliament, and when his policy is defeated in Par- £11,018.048, tea £3,799,372, rum £2,111,297, brandy liament or reversed at the polls he resigns with the £1,303,617, other spirits £903,278, wine £1,296,181, rest of the Cabinet and advises the Queen as to the currants £117,265, coffee £172,333, raisins £214,089, political leader who is most competent to form a and other articles £330,651. The excise receipts new Cabinet. The Cabinet formed on June 25, 1895, were £27,435,096, of which £16,013,412 came from by Lord Salisbury, consisted, in the beginning of spirits, £10,901,094 from beer, £272,183 from rail1898, of the following members: Prime Minister and ways, £240,866 from licenses, and £7,541 from other Secretary of State for Foreign Affairs, the Marquis sources. The yield of the estate duty was £7,159,581 ; of Salisbury; Lord President of the Council, the of the temporary estate duty, collected on property Duke of Devonshire ; Lord High Chancellor, the of persons dying after Aug. 1, 1894, £107,507; of the probate duty, collected from similar estates, been £12,764,000. Of this increase £2,380,000 go £63,922 ; of the legacy duty, £2,546,497; of the suc- to the relief of local taxation, £1,520,000 to the cession duty, £823,683; of the corporation duty, post office, the revenue of which has increased £40,189; total, £10,741,379. Stamps brought in £2,000,000 in three years, £1,773,000 to education, £7,311,446; the land tax, £916,445; the house duty, and £6,564,000 to imperial defense, the annual ex£1,513,434; the income and property tax, £16,901, penditure for the army having increased £1,237,000, 341. The total yield of taxes was £86,085,272, and for the navy £5,077,000, and for colonial forces the income from other sources £18,003,397, making £250,000. The total expenditure on the defenses the total net receipts £104,088,669. Of the non- of the empire, including the expenditure of India tax revenue £11,876,656 came from the post office, and the colonies, is for the army £37,500,000 per £2,922,449 from telegraphs, £420,403 from Crown annum, and for the navy £26,000,000. The exlands, £649,075 from interest on Suez Canal shares, penditure of the United Kingdom alone on the and £2,089,814 from miscellaneous sources.

navy and naval works for 1809 is estimated at The expenditure under the three main heads for £25,528,000, and this is equal to the combined exthe year ending March 31, 1897, were £26,643,000 penditure of France, Germany, and Russia. for the consolidated fund, £40,440,000 for the army The budget revenue for 1898-'99 was estimated and navy supply services, and £34,394,000 for civil at £108,615,000, leaving an estimated surplus of and miscellaneous services, including the cost of £1,786,000. An increase was looked for under collecting the revenue. The national debt charges nearly every head except the estate duties, stamps, amounted to £25,000,000, of which £16,108,037 and the land tax. The total tax revenue under the represent interest on the funded debt, £7,149,743 existing taxes was estimated at £90,000,000 and terminable annuities, £112,534 interest on unfunded non-tax revenue at £18,615,000. In framing the debt, £175,692 management of the debt, and £1,453,- budget the Chancellor of the Exchequer reduced 994 the new sinking fund. Other charges on the taxation to the extent of £1,505,000. *A remission consolidated fund were £407,579 for the civil list, to the small income-tax payers costs the revenue £296,261 for annuities and pensions, £78,941 for £100,000. Under the previous law the amount of salaries, £513,650 for courts of justice, and £346,436 income exempt from taxation, namely, £160, was for miscellaneous expenses. The expenditure on deducted in taxing incomes under £400, £100 in the army was £18,270,000; on the navy, £22,170,000; incomes of from £400 to £500 was exempt, and infor civil services, £20,045,000; for customs and comes over £500 paid the full tax of 8d. in the inland revenue, £2,716,000 ;, for the post office, pound. Under the new law an abatement of £150 £7,150,000: for the telegraph service, £2,961,000; is allowed on incomes of £400 to £500, £120 on for packet service, £723,000; for a grant in aid to incomes of £500 to £600, and £70 on incomes bethe Egyptian Government, £798,802; total for the tween £600 and £700. Two changes were made in supply services, £74,833,802, making with the dis- the death duties. As the law stood, lineals who bursements for consolidated fund services a total paid estate duty were freed from the legacy or sucexpenditure of £101,476,669.

cession duty, while collaterals were not. This made In 1897–98 the total revenue collected was £116,- the death duty on a great estate passing to a distant 016,000, from which £9,402,000 were paid over to relative or a stranger as high as 18 per cent. Under local taxation accounts, leaving the total receipts the amended law collaterals are granted an allowance of the exchequer £106,614,000, which was £3,570,000 of 1 per cent from the legacy and succession duties in excess of the estimates. Customs yielded £21, when they also pay estate duty. The other change 798,000; excise, £28,300,000; death duties, £15,328,- postpones the payment of the duty on the devolu000, of which £11,100,000 went into the exchequer; tion from husband to wife or from wife to husband stamps, £7,650,000; income tax, £17,250,000. The of property settled on the marriage until the death total expenditure was £102,936,000, leaving a sur- of the survivor. A change was made in the land tax, plus of £3,678,000. The budget estimate of £102,- exempting from taxation properties under £5 annual 541,000 was increased by £250,000 for recoinage of value which have been taxed only since the reassesslight gold, £644,000 for civil service and post-office ments necessitated by the reduction in 1896 of the supplementary estimates, and £989,000 for army maximum limit of the land tax from 48. to 18. in supplementary estimates, while £1,488,000 of the the pound. The estimated reduction in revenue sum voted for naval construction was not expended caused by these remissions of the death duties and owing to the engineers' strike. Including the sum the land tax is £285,000. In indirect taxation paid to the local taxation accounts and £2,751,000 spirits obtained by grogging, or soaking emptied of capital expenditure on naval and military works, liquor casks, were made liable to duty the same as barracks, telephones, sites for public offices, and the other spirits. A considerable reduction was made Uganda Railroad, the aggregate expenditure was in the duty on unmanufactured tobacco, which has £115,089,000, exceeding

that of any previous year. been 38. 2d. a pound for half a century, increasing of the realized surplus of the year £2,550,000 were the prime cost of the unmanufactured article 400 set aside to establish a fund for public buildings, per cent. The duty is reduced 6d. a pound on unleaving £1,128,000 to be added to the balances in manufactured tobacco and on other classes proporthe exchequer. Including this new fund and tionately, with the exception of cigars. The legal £1,848,000 appropriated for naval and £1,723,000 limit of moisture in manufactured tobacco is refor military works, the accumulated surplus on duced from 35 per cent. to 30 per cent. The loss April 1, 1898, amounted to £10,918,000.

to the revenue from the reduction in the tobacco For 1898-'99 the total estimated expenditure is duties is estimated at £1,120,000. Customs revenue £116,007,000, including £9,178,000 to be paid in in 1898-'99 is estimated at £21,080,000; excise, relief of local taxation and £365,000 required under £28.950,000; estate duties, £10,670,000; land tax, the Irish local government bill. The budget ex- £925,000 ; house duty, £1,570,000; income tax, penditure is £106,829,000. The increase over the £17,700,000; stamps, £7,600,000; total tax revenue, preceding budget is mainly due to the new pro- £88,495,000; non-tax revenue, £18,615,000; making gramme of naval construction, the reform and in- the total estimated revenue £107,110,000, leaving a creases of the army and better conditions for the margin of £281,000 over the total estimated exsoldier, increased work in the post office and ex- penditure. penditure on education, and military expenditures The funded and unfunded debts on April 1, 1897, in East and West Africa. The increase in the total amounted to £640,773,679, or, including other capi. estimated annual expenditure in three years has tal liabilities, to £644,909,847, of which £587,698,

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