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situation in which he found himself placed, is some 

 excuse for his attempting to ward off impending 

 destruction by a measure, which if some warned 

 him to avoid, the European portion of the outside 

 public of the metropolis, urged him strongly to adopt, 

 as the surest, the safest, and the most just. But, had 

 Mr. Wilson's life not been early sacrificed at the 

 shrine of public duty, he would have lived to learn, 

 as his able successor already knew, or very soon 

 discovered, that a tax, the incidence of which in 

 one country may be comparatively light, equable, 

 and just, in another may be unjust, intolerable 

 and oppressive. For, if the amount that will be 

 willingly contributed by a people, be a fair test of 

 the suitableness and propriety of a tax and I really 

 do not think it is possible to find a better no com- 

 petent authority in India will now dispute, that 

 double, if not treble, the amount collected, by every 

 means of extortion I am afraid, from the native 

 portion of the community on account of income 

 tax, would have been willingly contributed by them 

 in many other ways. Europeans, were unanimously 

 in favor of a tax on income in preference to any 

 other kind of tax, and Natives were as unanimously 

 against it, and this fact alone goes a great way to 

 aid me ia support of the position here taken up, 

 viz., that, it principles remain the same, it is to their 

 judicious application all Governments, and especially 

 new Governments, must look for success. 



