divided into at least two States. Instead of another Heptarchy, we must probably be content with divid ing Parliament into Grand Committees, or some such scheme, when we get an Administration inclined to deal radically with the matter, and not merely to nibble at its fringes. If this were done, one grand committee might take up Scotch business, another North Irish, another South Irish, another Welsh, and two or three more the several departments of English and Imperial business.

All American States are divided into counties, the counties being generally numerous and smaller than ours--often as many as 100 counties in a State; but there are no representative bodies in the counties; they are only judicial and administrative divisions; and the chief interest is the periodical elections of the judges, magistrates, and county officers.

Then in New England and other Northern States we have the well-known division of the whole country into townships, corresponding to French and German communes or Indian village communities; these have been well described by De Tocqueville. It must not be supposed, however, that this institution is universal in America; it was wholly wanting in the Southern States, where there was only a loose sort of English parish system; and recent efforts of Northerners in power in the South to introduce the township system there have not been successful. In the North the system is still in full vigour, and by all accounts answers admirably, both for administrative purposes and for the political education of the people,

The townships have certain officers with certain func tions, but they do not delegate their powers to town councils or any representative body. Every important matter is decided by the citizens at large in public meeting assembled, much as in ancient Greece. Besides the popular and pleasant character of the institution it supplies a system of rural administration on a small scale which is much wanted in this country.

As respects the government of towns and great cities things seemed to be in most cases about on a par with this country. I have before alluded to the great abuses in New York, a municipality of immense size, and full of half-settled foreigners, and which is not to be taken as a fair specimen of American management. On the whole people are probably more enterprising and go-ahead in American towns, and per contra oftener come to grief; but in other respects I believe the administration is in most cases pretty well conducted. Ambitious enterprises and improvements have in some cases led to very heavy local taxation in the towns, from which you would do well to take warning. It is dangerous to pile up too much upon posterity in order to obtain present improvements: there are often two sides to these things, and they must be well considered. The speculative character of men and things in America and the temptations offered by successful ventures and sudden rises are such that defalcations of town treasurers and suchlike misfortunes are certainly more common than they are with us, I am glad to say; and these scandals

have tended to give us a bad idea of American honesty; though, as I have already said, I do not think that in the main there is much more rascality than in other countries. Certainly the outward appearance of the towns, especially the second-rate country towns, gives one the idea of successful management

THE POSITION OF CANADA.

I only passed through a part of Canada, and had no opportunity of studying Canadian institutions on the spot; but I heard a good deal about Canada, not only from Canadians whom I met, but also from many people in the States, who seem much impressed with the well-doing of Canada, and what is called the loyalty to the English connection. In truth, I believe that this connection really is extremely beneficial to the Canadians. There has sprung up among them a considerable feeling of, I will not call it jealousy and antagonism, but at least of rivalry and emulation, towards the United States; and being a smaller people in close contact throughout a very long and littleseparated border with a greater people, with whom difficult questions not unfrequently arise (e.g., the existing fishery question), they naturally set much store on English alliance and support. Moreover, their Government does seem to combine to a great degree the advantages of the American and the English systems. The Dominion Union of Canadian States is based on an effective Home Rule system very similar to that of the United States; but the Canadians have,

I think, an advantage in the adoption of our system of ministerial responsibility as compared with the American mode of appointing the executive authorities. That, however, has not saved them from some financial scandals and abuses, and from a Protective system much less excusable than that of the Ameri cans, inasmuch as their own production is much narrower and less varied, and by their protective system they wound in the tenderest point the Power to which they look for support. It is a decided advantage to the Canadians that, while absolutely and entirely independent so far as their own Legislature and Government is concerned, and owning no allegiance whatever to the British Parliament, they are saved the agitation and difficulties of the American elections for President, by the appointment of a British GovernorGeneral, always a selected and impartial man, taking no part in their politics, but a useful arbitrator and mediator in case of difficulty. The Governor-General is, in fact, a very cheap constitutional king, not subject to the accidents of heredity, but always a picked man -like a perpetual Leopold of Belgium, for instance. Canada, not having participated in the American war, is not subject to so heavy a taxation as that which the war has brought on the United States; but then the Americans have by that war settled their political system, and find themselves on their own continent a united people, without an equal or, in point of population and power, a rival; whereas in the presence of so much greater a Power the troubles of the Canadians may have yet to come..

Altogether I am not at all surprised that the Canadians are thoroughly loyal to the British connection-it suits them admirably. But it should be understood that they only own loyalty and allegiance to the British Crown, not by any means to the British Parliament and the British people. We need not flatter ourselves that Canada any more belongs to us than Hanover did when it was subject to the British Crown. My only doubt is, whether the connection is beneficial to us. I cannot quite see what we, the people and taxpayers of Great Britain, get for the political and military responsibilities which it imposes on us. I observe that, in opening the Canadian Parliament the other day, Lord Lorne says, in his official speech from the Throne: 'By the readjustment of the tariff, with a view to increasing the revenue and developing and encouraging the industries of Canada, you will, I trust, be able to restore the equilibrium, and aid in removing the commercial and financial depression. That means that the British GovernorGeneral sent from this country, is compelled by his position to recommend in so many words, protection for protection's sake-a policy which, right or wrong, is utterly opposed to the universal and most strong feeling of this country. I confess that I think that it is somewhat humiliating to us to continue the connection on these terms.

TAXATION.

There is a good deal of disposition among us to suppose that the Americans suffer from a very heavy