wages in the price of his bottles, so that the bottle consumers paid in their turn: but he, as a consumer of other things, paid in his turn, in like manner; till, among so many outgoings, he had no money left. And all for what? To contribute his share towards the expenses of government, which he might have paid, if he had been properly asked, at half the cost, and a hundredth part of the pain and trouble!

"But you did not like that way of paying when you were in Jersey, father."

"Because I was told there was a better, and was fool enough to believe it. It is the most shameful hoax, the making me pay as I have paid since I came here! You need not look so frightened, as if I was talking treason," he continued, seeing that Anna was uneasy at his being overheard complaining of being hoaxed in state matters. "I am saying no harm of the king; for he loses more than I. If I am hoaxed, he is double-hoaxed, as I could easily prove."

"Could you? Then perhaps," said Anna, timidly, "perhaps, if you told him so"

Ay; I could set the case plainly enough before him, if I could see him; but there's the difficulty."

"We

"I will ask Mr. Durell, and he will ask the Board, I dare say," exclaimed Anna. could say that you would not detain his majesty very long,-not more than half an hour, perhaps."

"Not so much; but I am afraid that would not do. If you consider how many hundreds of

people are in prison, or otherwise ruined by the Excise, it seems hardly likely that the king should give half-an-hour to each."

One of the inmates of the apartment, who was keeping himself awake with playing Patience with the dirty cards, while the other dozed, here put in his word.

"If his majesty gave his time to every body. that is injured by the Excise, there would be no time left for any other business; and you are simple people if you do not know that."

"There is another thing," observed Le Brocq. "If the king was on our side, there are his ministers to convince. Now, it seems to me that his majesty might not exactly carry in his head all I might say, to repeat to them; and it would be as well that he should have it in black and white."

"O, a letter to him!" cried Anna, brightening. "Let me write down to your speaking, father; now, while I am here; and I can put it into the post-office as I go home. They say letters are most sure to reach people when they go through the post-office."

Anna laid aside her bonnet, put her hair back from her face, and looked round for something wherewith to dust the shabby, rickety table. The card-player picked the pocket of the sleeper of his handkerchief, and handed it to Anna, who used it without scruple, rather than that the king should have to open a dirty letter. But where was the paper? If she went out to buy a sheet, perhaps they would not let her come in again;

and her father had none. The card-player again offered to be their resource. He proposed to let them have a sheet of paper, and the use of his ink, pen, and penknife for a shilling.

Money again!" exclaimed Le Brocq. "The English go on ruining one another, even in jail, with asking for money, money, for ever. I shall pay away no more money, I assure you, sir."

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Well, then, money's worth will do as well. That young lady has brought something for you in her basket, I believe?"

"I have, sir. I have brought something for my father, as you say; and for no one else. When we lived in Jersey, it was a pleasure to make and bake for those that wanted it, and to give it even before they asked for it. But what I have brought is for my father's eating, and not to pay away for a sheet of paper, when it happens to be his need to write a letter. Father, I like this place less and less for you. I did not think there had been a place, even a prison, where people who sit at the same table would so take advantage of one another's wants."

;

"Even a prison !" said the man, smiling "why, ma'am, I hope you don't think the worst people are found in prisons? Let me tell you that those whom you would call the worst have the sense to keep out of prison. If you had lived in London as long as I have, you would see how a prison has lost its bad name; as it ought to do, if it is to be judged by the people it holds."

“I should be afraid it would give a bad name

to the people it holds, instead of getting a good one to itself," observed Anna, sighing.

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No, no. You Jersey people know nothing about our English prisons. In your island, a man must be a really bad man, or have done some one very bad deed, to get himself shut up. But here, what do you see? Almost all the prisoners are in for debt, or for crimes against property, or for revenue offences. The first and last are not reckoned crimes in a country where it is so difficult to a great number to keep clear of money entanglements and of tax-gatherers; and under the other head come those who would not have done worse than their neighbours, but for such want as you do not see in Jersey. In our prisons, you meet more of the poor and the ignorant than of the guilty; and, this being seen, prisons are losing their bad name, as I said, among the people. You will hardly speak ill of them, from this time forward, your father having been in one, and hundreds more as good as he

Anna saw that there must be something very wrong about all this. It perplexed all her notions about guilt and punishment. She had till now looked upon her father as an injured man, and regarded him as an innocent person, detained by mistake in a horrible place, and among vile companions; and now to be told that the only mistake was in her notion of a prison, and that her father was no more than an ordinary inmate, dismayed her so that she desired to hear no more. She spread out Louise's letter, and proposed to

C

write on it in pencil what her father had to say to the king; and to copy it out fair at home. The card-player found it to no purpose to reduce his terms. His first overcharge had deprived him of a customer for his dingy paper and dusty ink. The letter was as follows:

I

"I, John Le Brocq, have something to say to your majesty which may prove of equal consequence to us both, and to many more. am sure your majesty cannot be aware how much harm is done by the way in which your majesty's taxes are collected. I really think that if any one had set himself to work to devise a way for taking as much as possible from us people, and giving as little as possible of it to you the king, and hindering manufactures and trade at the same time, he could not have hit upon a cleverer scheme than that of the excise system of taxation. As for myself, I have only to say, that I would rather have paid twice over as much as your majesty has received of my money, than have been deluded and cheated as I have been; of which, however, I beg to add, I believe your majesty entirely innocent. The fault is in the system, sir; and I believe you did not make it. But here I am in prison. My son is gone away, we do not know where; and my daughter is under prosecution, having (as I will say, though she holds the pen) never had an evil thought of your majesty in her life. All this is from our having fallen into mistakes about taxes which I am sure we never made any difficulty about paying. Not having been told what a large capital