The Press.
London, England, 1853-11-12 00:00:00

THE PRESS.

As the whole pamphlet occupies but sixty-six pages,
it is of course absolutely impossible adequately to
discuss a subject so large in a space so limited. The
writer proposes to tax railway tickets, professional
and trade bills, tavern bills, theatrical and other
tickets of admission to places of amusement, ativer-
tising bills, circulars, &c.; and this he thinks would
relieve the springs of industry. The detect in Mr.
Cole's plan appears to usto be that the full meaning
of the proverb he quotes, " many a mickle makes a
intiekle," is not sufficiently impressed upon his
mind. A penny—the "mickle"—may be a trifle in
itself, but, if the aggregate of pennies makes the
" intiekle " millions of pounds, then, if it is levied on
a class, the depressing effect on that class is as great
as if the tax was imposed in larger auuuusts and on
fewer numbers, though each individual may feel it
less. Thus a tax on railway. tickets would diminish
travelling on railways, because you must come at
last to a limit to the funds the public expend in
travelling. Mr. Cole argues that a tax of :Is. Oil. per
annum on third-class travellers would not be burden-
some. If Mr. Cole will 'consider what is the annual
amount each individual contributes to the general
revenue of the country, he will find that half a crown
would be a considerable addition to it ; still more in
the case of second and first class passengers, whom
he pr►poses to tax five shillings and seven shillings
and sixpence respectively.
The incidence of taxation is a most difficult sub-
ject ; and whoever has time to spare may do service
to the State if he devotes it to au endeavour to make
the burden rest more easily on the shoulders of
John Bull.

Cat and Dog. A Story founded on Fact. Loudon :
Grant and Griffith.
Tuts is a clever and pleasing little book. It relates
the history of " Captain "—a noble setter—who was
great in the field, amiable in the parlour, and an es •
pecial favourite of his young mistress, Lily. Miss
Lily, however, though true to Captain, was not exclu-
sively devoted to him, but permitted a pretty white
Persian kitten to share her favours, whereat of course
Captain became jealous, indignant, and disgusted.
Let him tell his own tale of how subsequently they
came to a friendly understanding :
" 1 ;Asia natnre waa all that fussy and I wanted to express
just now, antitheft is always easy to show, with or without
words. Mews in various tones from her were met by small,
good-hut 1111 l irtsi halfharks and agreeable grunts from me.
till at last she fairly left oft mewing, anti began to purr.
:Much pleamsi with my success so far, I now lay down,
stretelung out my front paws to their full length before,
and my tail behind, brushing the floor in a half-circle wifb
the latter. Then I yawned in a friendly way, anti finally
laid my heed down on my pews to water, my little protegee
quietly, in horea of enticing her Omni her fotri.vm.
" This last msiunuting attitude decided her. She gently
placed first one little white paw, and then another, on rt..
jcrting oniinnelits of the bookcase, one step on the lion,
anti the next on the unicorn : and, without hurting either
herself or the delicate carved work which she chose to use
as her staircase, she alighted harmless and unharmed
within my reach. Then she mewed once more ; but that
was her last expression of doubt or dread. I soon reassured
her; and that moment was the tirst of a confidence and in-
timaey seldom seen between our uncongenial races.
• • •
•
`' I shall never forget the surprise of the gardener's wife
when Puss and I entered the kitchen side by side. she
screamed its if we had been a couple of wild liensts.
cried she,' there's that poor little kitten just
under Captain's 111.11 be the death of her. Wlnd

shall I th;?'
" She seized a broom, mid held it between us, really to
beat Inc it I ventured to attack the kitten. lint I wagged
my tail, and PUNS jumped over the broomstick.
'" Well to he sure !' said Mra.tionlener, letting fall the
broom. and holding up her hands ; ' did anybody ever see
the like of that ?'
" She placed a saucer of milk on the floor. and I sat
quietly and let the kitten drink it. The kitten herself was
a little sanitised at this. and hesitated liefiwe
not knowing exactly shat it might be proper for her to do;
indeed, I could scarcely expect her to understand the eti-
Tien., of so unusual a eirennistanec; but she had a great
Meal of tart, and soon perceived that I wished her to go on
natu ally ;so she began la a eiug. tl gh looking 11111114 at
litt• between every two or three mouthfuls, to make sure
that she was not taking a liberty. Init. meeting with no-
thing lint eneouragement, she finished her repast with
great satisfaction. and we both laid ourselves down by the
kitchen fire, as if we had been friends all 0111
" Well to be sure!' exelai 111 l al the gardener's wife again.
It was her favourite phrase : she seemed never to tire' of
it. and to have little else to say ; lint I understood what she
meant, and took a etonfortable nap in consequence."
Soon Lily and her papa, and all the family mid
servants except the gardener and his wife, left the
old manor house in the country where they had long
lived, and Captain and Puss were left behigd ; and he,
feeling very lonely, fell in love with Puss. They soon
became sworn allies, like a strong brother and
gentle sister. Hut Captain is sent for to London,
that he may be a house dog there. In London he
pines for his little Pussy. and, as he cannot live with
out her, ho finally sets ott' to fetch her from the
country. lie brings her safely tee town, and thence-
forth they lie happily together, The journey of the

SATURDAY,

dog to the manor-house, and his return with Puss,
are well told; indeed the book is good and natural
throughout, and is pervaded by a vein of quiet satire
which may amuse other as well as little people. The
main incidents iu the work the authoress says aro
true—we have read other sumlar anecdotes of anii,
mils well authenticated.