§ I have made some inquiry into the reason for that last increase. Sir Alfred Milner, whose loss to the Inland Revenue I deeply deplore—["hear, hear!"]— although all of us feel glad that with his great abilities he is serving his country in a still more prominent position, considered that a great deal of this increase in income tax was due to earlier collection. I suppose a year never passes in which the Government of the day and the authorities of Somerset House are-not accused by somebody of accelerating the collection of the income tax. But they never do so, and we did not do so this year. When I asked why the collection was accelerated I was told it was because of the genial weather in January, which had opened the pockets of the taxpayers and stimulated the energies of the tax collectors. But, remembering what 1253 a January we had, I did not myself believe that could be the reason. [Laughter.] I prefer to think that the income tax payers were in a hurry to pay their taxes owing to the exceptional popularity of Her Majesty's Government. [Cheers and laughter.] I observe that that view is not shared by right hon. Gentlemen opposite, and they only reflect, I dare say, the opinion of a correspondent of mine, who wrote to me saying that he had obstinately refused in pay the guinea which was due from him for armorial bearings, and that he dared me to send him to prison so long as the Government maintained their present accursed policy in Crete. [laughter.] I shrank from the challenge, remembering that that guinea would be lost by some unfortunate county council and not by the Exchequer. [Laughter.] But, whatever be the cause, there is no doubt that the receipts from the income tax largely increased last year, and the result has been that it has yielded more per penny of the tax than it ever yielded before, and has more than made up for the remissions granted by the right hon. Gentleman opposite in 1894.