call for money, too, as you must be aware: and here is what you must pay," showing his list.

Le Brocq said something about the many calls on people for money in these days,-what with daughters marrying, and governments making new roads. Nevertheless, he sent Aaron for his money-bag, and counted out the sum, while the tax-gatherer refreshed himself with the remains of the supper. When Stephen heard the clink of the coin, he observed that the people in his country would never submit to pay taxes in this manner. It would be as much as the tax-gatherer's life would be worth to ride about the country, taking money out of people's pockets like a footpad. Janvrin wondered what the gentleman could mean; and Aaron inquired whether the English paid no taxes.

66

Pay taxes! to be sure they do. How should such a fine country get on without taxes? But, bless your soul, paying taxes there is the easiest thing in the world. There's no trouble whatever in it. The government takes all the trouble, and the people don't so much as know when they are paying taxes."

The family all thought this must be charming; and Aaron whispered to Malet that, after all, it might be better for him to go to England: for taxes were a consideration to a man who was going to marry. But Malet wished to hear a little more first. How was it that taxation was

such an easy matter in England?

66

O, I only know I never paid a tax in my life. I have not paid a tax these ten years. Why, yes:

some people pay them; but it is only by giving a trifle more,—nothing worth speaking of,-for things that they buy.”

"Like our duty on spirits," observed the collector, nodding to Malet, who was all ear.

66

That is a very good plan," observed Le Brocq. "I always liked that plan of laying a tax on spirits."

"Well you may," observed the collector, laughing: "for I believe you have never had a gallon of spirits in your house since its roof

was on."

"So

"O, it's a wise tax," replied the farmer. the government in England is kept up by a tax on spirits."

66

66

They must drink a deal of spirits," said Malet, or there must be other dues;-harbour fees, like ours, or the like."

Stephen did not deny that the spirit-tax was not the only one but whatever the others might be, it was only laying a farthing or two here and there which nobody minded paying; and which, indeed, none knew that they paid. What were the taxed articles? Malet inquired.-O, there were several. Lace and silk stockings, he had heard and a gentleman in Kent was saying that hops paid some sort of charge. Malet and Louise looked at each other. This would suit them exactly. They had never seen silk stockings or lace, except in the shop-windows at St. Heliers; and they drank cider.-Well: anything else? Any common articles? Mr. Janvrin asked. Bread or sugar, timber or linen, soap or tobacco? Any

of these? Why, some of them but the merest trifle! and it was uncommonly pleasant to live in a free sort of way, without any tax-gatherer to come to the cottage-door, and ask for so many shillings out of the poor man's earnings.

66

Uncommonly pleasant," repeated Le Brocq, with a sigh, as Janvrin pocketed the money on the table, and made an entry in his book. " I think I shall ask one of the Constables to speak to the Bailly, and try whether we can't get the States to think of taxing us as easily as the English. An uncommonly pleasant way it must be, to be sure."

66

Uncommonly pleasant," observed Janvrin, "if the poor man does not pay pounds without knowing it, instead of shillings when he is asked. Your guest said something about footpads: but I had rather be robbed by a footpad than by a pickpocket."

The girls asked their mother what was a footpad, and what was a pickpocket. She frowned, and whispered to them not to ask: it was something very bad indeed. They blushed, and could only hope that nobody had heard their question.

Upon Stephen's half-smiling and saying, with a turn of the head towards Janvrin, that every man was in honour bound to defend his own occupation, but that he was proud to say, the English had no relish for getting out their moneyand bags when the government bade them, preferred paying their little matter of tax their own way, the good-will of the family towards Janvrin was visibly overclouded. Nobody pressed him

to stay; and when, on his departure, he once more mentioned that Le Brocq's cart and horse would be expected to appear on the new road the next Monday morning, the farmer looked very grave in giving his assent.

Stephen was abundantly questioned about England before he was allowed to go to rest: and when, at length, Aaron led him to the corner where he was to sleep, and promised to leave no stone unturned to get him into the hospital, Malet was mourning with Louise that he had wasted so much time in seeking an establishment in Jersey; and the farmer determined that he would not close his eyes till he had calculated how much money he had paid over to the States since he began housekeeping, without reckoning the use the island had had of his horse and cart, as often as improvements had been carried on in his parish.

CHAPTER II.

A LEGACY.

WHEN Aaron stole to the bedside of his guest, early the next morning, to rouse him for his journey, he was surprised to find nobody there. Not only had the guest disappeared, but half the bedding, the whole of which would not much encumber a strong man. The only supposition

that could be entertained was that Stephen had gone out, with a blanket in addition to his scanty clothing, to please himself with the morning sunshine; an amusement to which there was no impediment of locks and bolts, in this any more than in the neighbouring farmhouses. But Ste

phen was not to be found in orchard or field; nor did he answer when his name was called, though everybody in the house was wakened by the shout. Louise appeared with her milk-pails, and Anna tripped down to the brook. Mrs. Le Brocq appeared at the window, knitting, and the farmer came out to harness his team, while Victorine swept the kitchen, and prepared to light the fire. Everybody appeared but Stephen. A general admiration of his talents prevailed when it was remarked as a singular thing that a blind man should be able to find the door, and pursue his way over ground that he had traversed but once. The fear was lest he should have lost himself, got entangled in the copse, or soused in the brook ;-or,-suppose he should have fallen down the quarry! If he had escaped all these dangers, he must be as acute about finding his way as he had shown himself about taxation, and love and marriage. While this admiration was being expressed, up came Anna from the brook, with a gentle reproof prepared for Victorine, for carrying away the bleaching linen from the place where they had been left the evening before. There was no place where they could bleach more favourably, and Victorine had received no orders to remove them. It was not long before