possibility of any money return. Treat the deficit as an outlay of capital, and those who make a serious affair of it, suppose that a great nation is to shrink from a financial operation which a joint-stock company would laugh at. But enough of revenue. Even if the hope of ultimate profit should altogether fail, let us recur to a substituted tax; and if we are asked, What tax? we shall answer, Any tax you please—certain that none can operate so fatally on all other sources of revenue as this. Letters are the primordia rerum of the commercial world. To tax them at all, is condemned by those who are best acquainted with the operations of finances. Surely, then, cent per cent will hardly be deemed too slight a burden; and yet that-nay, more than that -the new plan will yield. But the country will never consent to adjudge this great cause on points of revenue. That the Post-Office ought to be open to all in practice, as well as in theory, is now felt to be as necessary to our progress in true civilisation as the liberty of the press -the representation of the people in Parliament-public education-sound law reform-the freedom of commerce-and whatever else we require to maintain our high prerogative of teach'ing the nations how to live!' 6 No. CXLIII. will be published in April. LIST OF NEW PUBLICATIONS. From October, 1839, to January, 1840. ANTIQUITIES AND ARCHITECTURE. Kilpack's History of the Collegiate Church of Southwell. Royal 4to. 25s. BIOGRAPHY. The Autobiography of Archbishop Laud. 18mo. 5s. Life and Times of Archbishop Cranmer. 32mo. 1s. 6d. Autobiography of T. Platter, a Schoolmaster of the 16th Century. 18mo. 2s. Memoir of Mrs Taylor, of New York. By L. Jones. 12mo. 3s. 6d. Life and Services of Nelson. By Clarke and M'Arthur. 8vo. 5s. 6d. Vol I. Wright's Life and Campaigns of the Duke of Wellington. Vol. I. 8vo. 148. 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