by brutal callous-hearted gaolers, may be adapted for breaking down the mind, injuring the health, and crushing from the hearts of their victims every feeling but hypocrisy and revenge; they are in no way calculated to improve their character or to render them useful.

But, if criminals were taught to perceive that prisons were moral hospitals, in which those who offended against the laws of their country, were to be detained and disciplined, until their improved character and conduct afforded reasonable hopes that they would better know and perform their duties in future; the very thoughts even of a prison would gradually awaken associations of duty to guard many from crime.

The first step, however, towards the reformation of prisoners, is a better selection than at present of our prison functionaries; the generality of them being wanting in intelligence and humanity, to be effective for good. A proper classification of prisoners is the next essential, and separate sleeping cells for each; and not, as in some prisons, allow three or four to sleep in one cell, the first offenders and old criminals often together.

As also a great number of criminals have never been taught to be useful, a necessary part of prison discipline should be to teach them some useful occupation; and as one of the best incentives to industry, cause them to earn their own living at it. If their workshops were so divided as to allow a small number of them to work together, under an instructive teacher, and no other conversation allowed, but that of an instructive character, a stimulous would be afforded to exertion and improvement at the same time.

After their day's work arrangements should also be made for their mental and moral instruction. Not by merely teaching them creeds, liturgies and catechisms, and controver

sonal discourses on theology which they cannot comprehend; but by teaching them the great practical essentials of religion-by causing them to understand the moral duties they are bound to practise, in order to be useful to themselves and others; and by giving them some notion of the world they inhabit, and how to best enjoy their existence in it, without infringing on the rights of others.

And if such reformation were set about with earnestness, and if their improvement and conduct were made the conditions of their release, and they were made to perceive that the great object of their retention was their improvement; we should soon witness a diminution of the criminal class, for

"The darkest night that shrouds the sky,

Of beauty hath a share;

The blackest heart hath signs to tell

That God still lingers there."

But to carry out the work of prison reformation, some means must be adopted for giving prisoners a fair chance of commencing a new life. For at present, on being released from prison, with damaged characters, few of them have little chance of obtaining bread, except by resorting to their former mode of life.

If, therefore, in every county there was established a prison farm, with workshops attached, where prisoners might pass a probationary state, and have an opportunity of earning their bread; it would not only afford the means of testing their improvement, but might even be made to contribute towards the support of our criminal population.

Many objections I know, are often urged against the solicitude manifested for our criminal population, more than what is evinced for our hard-working honest labourers. This may to some extent be true. But seeing that the

industrious, honest, careful portion of our population, are the very people who now, by the exercise of their virtues, support our criminal and pauper classes; the more of these classes, that can be reformed and redeemed from evil, the more means of comfort will there be for our labourers. For the capital that is now wasted upon those classes would then go to augment the labourer's wages.

But, what is far more important, the danger of social contamination will be lessened, the chances of social and political reformation will be increased, and every man's person and property be rendered more secure, by every single victim that can be reclaimed from evil.

DUTIES AS CITIZENS OF THE STATE.

RESPECTING TAXATION AND SUPPORT OF GOVERNMENT.

BY TAXATION is meant a contribution levied on the people af a country for the support of their government. A contribution which every individual is morally bound to pay, in proportion to his ability, (without shift or evasion) for the protection and security he enjoys. And which government is equally called upon to levy with justice, and to apply with an economical regard for the public welfare.

In the levying of taxation, that mode should be preferred which will least abridge the necessary comforts of the people; which will least interfere with the production and exchange of commodities; which is least calculated to encourage illicit traffic; and which can be collected at the least possible cost.

There may be said to be three general modes of raising taxes, or means for meeting the wants of government.

The first being a tax levied upon persons according to their numbers or their age; called a poll tax. Or on their possessions; called a property tax. Or on their earnings or incomes; called an income tax. All these classed under one general head, are called DIRECT TAXES; because they are paid in a direct manner by the persons applied to.

The second mode of taxation is that of levying a tax on manufactured articles or productions, imported from abroad; called custom duties. Or levied on certain manufactures or commodities produced at home called excise duties. All these are classed under the head of INDIRECT TAXES; because the consumers of these articles indirectly pay them.

The third mode differs from the others as it taxes the next generation for the support of the government of the present. It is known as THE FUNDING SYSTEM OF TAXATION. Which means the raising of money by government upon its promise, as a security, that the parties who conjointly lend it the amount of ready money it requires, for war or other purposes, shall be entitled to a much larger amount of funded, or imaginary stock. That they shall receive annually so much per cent interest on such stock, and be allowed to sell or transfer it to others, until such time as the government chooses, or is enabled to repay it. But as different governments have continued to increase this debt by further borrowing, instead of lessening it by repaying, it may be described as an immoral and reprehensible mode of taxing future generations to meet the extravagant expenditure of the present.

Of these three general modes described that of DIRECT TAXATION would seem to be most in accordance with right and justice.

For if we had one uniform mode of raising a revenue by direct taxes every individual would know exactly what he had to pay for the support of his government. But when one portion of it is raised directly, and another portion indirectly, the great majority of the people may be deluded into the paying of twice the amount of taxes which they ought, without knowing what they really do pay.

If also the taxes were raised in a direct manner govern. ment would not have it in its power to check the progress of knowledge and information among the people, in a specious underhanded way; as it does when it imposes a duty on paper, newspapers and pamphlets. Nor would it venture, in a direct manner, to impose a tax upon persons asking for justice; as it does at present, in an indirect mode by its law stamps. It would also be ashamed to impose a direct