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whether there was a surplus or deficiency on the year, and necessarily based on actual payments; and by so doing you take no account of an alteration recently made in the system of accounts, whereby extra receipts collected by the War Office and the Admiralty are no longer paid into the Exchequer—an alteration recommended by the Public Accounts Committee, of which Sir Henry Holland was chairman. I take my figures from the account at pp. 10 and 11, which places each year's account on the same footing, and is therefore the only account useful for comparison.

II. A. I demur to the inclusion as expenditure of the outlay on Fortifications and Local Barracks which has been met by loan, and which, amounting in the last four years of the Conservative Government to 2,300,0001., happened to be very heavy.

B. I include it for more reasons than one :-). There is no difference between those works and other works which appear in the ordinary estimates.

2. Borrowed money spent is as much expenditure as spent

revenue.

3. To make this clear, the charge, certainly not large, has since 1880 been met out of revenue and treated like any other ordinary expenditure.

A. But the loan out of which the expenditure under this head in 1877–80 was defrayed, is being paid off by sums which appear in the national accounts. To debit the country with the sums applied out of the loan and the sums expended in repaying the loan, would be to charge them twice over.

B. This argument is untenable. I deduct from each side the amount of debt paid off. Therefore I do not debit the country with the sum subsequently expended in paying off the loan. Moreover, the late Government did not merely borrow what they required for Fortifications and pay off the loan at once ; on the contrary, the present Government are now paying it off.

III. A. I maintain that there is a fallacy in your contention that, whereas the Conservatives only paid off 11 millions of debt, the Liberals have paid off 25 millions, in four years. The Conservatives spent in interest, management, and reduction of debt 113 millions during their last four years of office; the Liberals have spent on this account in a similar period 118} millions.

B. You would leave it to be inferred that the difference between these sums is the difference between the two Governments; but you omit the fact that the Liberals have borrowed nothing, and that the Conservatives borrowed largely. Your contention apparently is that,

in stating the financial position of a country or of an individual, you may leave out of question any sums which may have been borrowed during the period in question. If you pay off 1,0001. of debt with one hand and borrow 8001. with the other, you cannot take credit for having diminished your debt by 1,000l. After this transaction, you owe 800l. ; therefore you have only reduced your debt by 2001.

I showed on the fairest basis and latest approved mode of stating the liabilities of the Government, that in 1880 they showed a reduction on the four previous years of 11 millions, and in 1884 a reduction of 25 millions. If you want to dispute this fact you must dispute the figures, and until you have shown that they are wrong, the fact must remain ; and while the fact remains unshaken, I am entitled to deduct the amounts by which the debt has been reduced from the unproductive expenditure of both Governments.

A. I still hold that to debit the country with the loan expenditure and also with the sum expended in repaying the loan would be to charge the amount twice over. I take my original illustration: If I borrow 1001. in March, and spend it in buying a boat, and then in October I repay the loan, my expenditure is 100l. and not 2001.

B. I think, as a matter of fact, you would in such a case find yourself debited in your pass-book with an additional expenditure of 2001., viz. 1001. for paying your boat-builder, and 100l. for repaying your bankers six months later. But that is of little moment. Where you are in error is, in supposing that what the Government borrowed for Fortifications in March it repaid in October. The Government only raise a loan for charges which their annual income will not meet. The Government are now paying off what the late Government borrowed for Fortifications. So the contention about a double charge is contrary to facts.

Downing Street: November 21, 1884.

The Editor of THE NINETEENTH CENTURY cannot undertake

to return unaccepted MSS.

INDEX TO VOL. X VI.

The titles of articles are printed in italics.

ACH

CLA
A 602

Bilston family, the, 569–575
Agnostic Metaphysics, 353-378 Birds, instincts of, modified, 440-444
Agnosticism and the Religion of Hu instinct of feigning injury by, 447

manity, last Words about, 826-839 Bishops, the question of retaining, in the
Alexander III. (Pope), legislation of, House of Lords, 455–456
for lepers, 469

Black Death in East Anglia, the, 915–934
Alexandria, bombardment of, 229-231 Blackburn (Elisabeth J. M.), Our Deaf
America, the Democratic Victory in, and Dumb, 576-597
999–1026

Bombay, leprosy in, 224
America, North, federal government in, Borrow (George), his notice of the
106–116

Muggletonians, 281
Ampthill (Lord), death of, 801

Bowstead (Dr. T.), his account of an
Anderson's (Miss) Juliet, 879-900

apparition, 88
Apprenticeship schools, French, 312, Brabazon (Lord), State-directed Emigra-
314

tion, its Necessity, 764–787
Argyll (Duke of), replied to by Mr. reply to, 991-998
Henry George, 134-155

Brabourne (Lord), What will the Peers
- A corrected Picture of the Highlands, do? 731-745
681-701

Brussels, International Congress of deaf-
Argyllshire, statistics of farmholding in, mute teachers at, 593-594
685

Burns and Goethe, a parallel, 761-762
Arnold-Forster (H. O.), The People of Burton Lazars, the leper hospital at,

England versus their Naval Officials, 479-480
702-714

Buxton (Sydney), Over-Pressure, 806–
Artisans, how to provide, with technical 825
education, 305-309

Byron (Lord), compared with Heinrich
Artisans' Dwellings Act and the Lords, Heine, 119-120

202
Ashburner (Lionel), The Spoliation of
India, 611-618

CAN

YAMERON (J. A.), Storm-clouds in
Ashdown Forest, 333-334

the Highlands, 379–395
Atkinson (J. Beavington), The Art Canada, federal government in, 106-108
Treasures of Prussia, 639-662

leprosy in, 212
Australian colonies, the movement for a Canadian Government, memorandum of,
federal union of the, 855-861

relative to Irish immigration, 771-
Austria, federal government in, 104-105 772

Canterbury, pilgrimages of lepers to,

471-472
ADEN, federal government in, 103 - (Archbishop of) on emigration to re-

Baden-Powell (George), The E.x lieve over-population, quoted, 784
pansion of Germany, 869-878

Cape of Good Hope, leprosy at the, 225
Baker (Sir Samuel White), Egypt's Cardan (Jerome) on the instruction of
Proper Frontier, 27-46

the deaf and dumb, quoted, 579
Balfour (Arthur James), The House of Carter (Dr. Vandyke), reports of, on
Lords and the Country, 174–181

leprosy, 222-224, 226
Barry (Maltman), A Democrat's Defence Castle Garden Labour Bureau, at New
of the House of Lords, 460-466

York, 539
Bavaria, federal government in, 102 Cathcart (Lady Gordon), emigration
Beaconsfield's (Lord) Irish Policy, 663 plan of, 776
670

Charters of the City Companies, 52–53
Bees, instincts of, modified, 440

Chatterton (Lady), her account of a
Belgium, electoral system of, 943-947 phantasm, 72
Benedictines, modern monastic life of, China, leprosy in, 214
517--529

religion of, 363, 830
Berlin Picture Gallery, the, 653-657 Clarendon (Lord), his description of

BA

FED

CLA
William, Earl of Pembroke, quoted, Dicey (Edward), Lord Northbrook's
244

Mission, 840–850
Clarke (Edward), Conservative and Dog, artificial instincts of the, 443-444
Liberal Finance, 1027-1038

Donne (Dr.), letter of, to Christina,
Cleveland (Richard), the new President Countess of Devonshire, 247

of the United States, 1020-1022 Douglas (John), Imperial Federation
Clewer Sisterhood, 341-344

from an Australian Point of Viev,
Cloth workers' Company, 51, 53

853-868
Cody (Rev. Father), Daily Life in a Drapers’ Company, 49, 58
Modern Monastery, 517-529

Dudley (Robert, Earl of Leicester), sur-
Colonies, popular opinion on the, 96 posed expression of his passion for

future political relations of, with Queen Elizabeth in Shakespeare's
Great Britain, 98-99

Sonnets, 254-259
representation of, in the Imperial Dufferin (Lord), his report on the Sou-
Parliament, 458, 508

dan, quoted, 36
federation of, with Great Britain im Dunster (Rev. Henry P.), England as
possible, 505-516

a Market Garden, 598-610
Comte, the Positive system of, see Posi-

tivism
Co-operation, productive, 636
Copse-wood Farm, 569-575

E 4ST, English Supremacy in the, 490-

504
Country Road, on a, 1-2

East Grinstead Nursing Sisterhood, 347-
County Characteristics : Sussex, 320 348
338

Education, Technical, Report of the
Craik (Mrs.) on Sisterhoods, 350

Royal Commissioners
Criminal Law Amendment Act, the

on,

301-319
Lords and the, 202

Egypt, the Surrender of, 156-167
Crofters, Highland, 690

Egypt, causes of the financial difficulties
Crofters' Commission, report of the, cri-

of, 841

Egyptian Campaign, an American Cri-
ticised, 681-701
Cross (Sir Richard Assheton), City of Egypt's Proper Frontier, 27-46

ticism of the, 228–237
London Livery Companies, 46-67
Cyprus, leprosy in, 217-219

Elementary schools, the cry of orer-
mode of representation in, 939

pressure in, 806-825
Eliot (George), compared with Charles

Reade, 554
AIRY-FARMING, neglect of, 604

Elizabeth (Queen), supposed allusions

to, in Shakespeare's love sonnets, 254–

259
States of the World, 96-117
Danes, traces of, in Sussex, 323

Emigration, State-directed, its Necessity,

76+787
Darwinian Theory of Instinct, the, 434-
450

Something better than, 991–998
Davey (Horace), on the law relating to

England as a Market Garden, 598-610
the administration of City trust pro-

- the People of, versus their Naral

Officials, 702-714
perty, 55

Eridge Forest, 334
Deaf and Dumb, our, 576–597
Deer forests in the Highlands, the ques-

Estimates, lengthened discussions of the,

407
tion of, 387-391

Ettrick, statistics of farmholding in,
De l'Epée (Abbé), founder of an institu-

687-688
tion for deaf-mutes, 584-585

Evolution, a Limit to, 263-280
Derby (Lord) on our relations with our

Exeter, the leper hospital of St. Mary
colonies, quoted, 96
on State-directed emigration, 784-

Magdalen at, 479
786

Experiment, an, 619-623
Deveuster (Rev. Father), his devotion

to the Oceanian lepers, 223
Devonport Society of Sisters, 342 FARM, a, that pays, 568-575
Devonshire (Christina, Countess of), Farming, suggestions concerning,

supposed connection of, with Shake deduced from the Customs Statistics,
speare's Sonnets, 246-248

602-610
Dewey (Melvil), his scheme of literary Farms, large, disadvantages of, 607-608
classification, 626-629

Highland, 683
Dicey (Edward), The Surrender of · Faust,ein Fragment," : 746–763
Egypt, 156-167

Federal States of the World, 96-117

FED

at, 643

IRI
Federation, Imperial, its Impossibility, | HABERrne (Slonsignor des, his efforts

,
505-516

from an Australian Point of for the deaf and dumb, 589-590
View, 853-868

Hallam (Mr.) on the old City guilds, 51
Fergusson (James), The proposed New Hallucinations, visual, 77

Cathedral for Liverpool, 901-914 Hamilton (Lady George), Mission
Fetichism, 8, 364, 828-830

Women, 984-990
Finance, Conservative and Liberal, 1027 Hamilton manuscripts, purchase of, by
1038

the Prussian Government, 658–659
Fishmongers' Company, 49, 53

Harrison (Frederic), Agnostic Meta-
Food, imports of articles of, for 1882, physics, 353-378
603

- Mr. Spencer's replies to, 3-26, 826
Forbes (Archibald), An American Criti 839

cism of the Egyptian Campaign, 228– Heine (Heinrich), the Letters of, 118-
237

133
Fortescue (Sir John), his recommenda Heinicke (Samuel), his system of teach-

tion of a permanent council, 457 ing deaf-mutes, 581-586
Foster (Vere), emigration scheme of, its Hennessy (Sir J. Pope), Lord Beacons-
results, 546-547

field's Irish Policy, 663-670
Fox (George), his disputation with the Herbert (William, Earl of Pembroke),
Muggletonians, 294

supposed connection of, with Shake-
France, colonisation system of, 874-875 speare's Sonnets, 244–248

apprenticeship schools of, 312, 314 Hereditary principle of the Constitution,
British trade with, 493

186, 453-454, 741-742
Franchise Bill, the, a résumé of the Hesse, federal government in, 103
situation, 175–178

Hewlett (Henry G.), County Charac-
- constitutional conduct of the Lords teristics : Sussex, 320-338
in rejecting, 178-180

Highlands, Storm-clouds in the, 379-3395
a Democrat's condemnation of the, A corrected Picture of the, 681-701
463-465

Ilildesheim, the antiquities discovered
Francis (St.), the deaf and dumb ser-
vant of, 581-582

Hlawacek (Dr.), his régime for Karls-
Franciscans, ministrations of, among the bad patients, 793-795
leprous, 473-474

Hong-Kong, value of, to Great Britain,

495-497

Hornby (Sir E.), account of an appari-
G YASKELL (Lady Catherine Milnes), tion, 89, 851-852

A Farm that pays, 568-575 Howell (George), The House of Lords
George (Henry), The · Reduction to and the Country, 189-19.)
Iniquity,' 134-155

IIumanity, Religion of, 10-23, 369 378
Germany, federal government in, 100 Humanity, Religion of, last Words about
104

Agnosticism and the, 826-839
Germany, the Expansion of, 869-878 Hungary, federal government in, 105
Ghost theory of the origin of religion, Hurlbert (Wm. Henry), The Demo-
362, 828

cratic Victory in America, 999–1026
Gladstone (W. E.), memorandum of, on Hutchinson (James G.), Progress and

financial administration, 1036–10:38 Wages, 630-638
Goethe, the. Faust' of, 746–760 Hyndman (H. M.), Something better than
his religious opinions, 760

Emigration, 991-998
· visits of, to Karlsbad, 797-800
Goldsmiths' Company, 49, 53
Goodrich (Commander U.S.N), his re-

importance of, to British com-
,

merce, 492-495
Gordon (General), mission of, 39 India, the Spoliation of, a Reply, 611-618
- (Lieutenant-Governor), his visit to a Instinct, the Darwinian Theory of, 131-
Canadian lazaretto, 212–213 note

450
Gothic architecture, 905-909

Ireland, the franchise in, 170-171
Grey (Albert), Proportional versus Ma -- emigration of girls from, under Mr.
jority Representation, 935-964

Vere Foster's system, 546-547
Grocers' Company, 48-49, 53, 58 Irish emigrants in America, 5:32-5:36
Guns, naval, in bombardment, 231-232 emigration, memorandum of the
Gurney (Edmund) and Myers (Frederic Canadian Government relating to,

W. H.), Visiblé Apparitions, 68-95 771-772

port on the British operations in INDIA, leprosy in, 215-216, 224

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