are already about as high as they can be. It follows that for any
increase of revenue, beyond the ordinary growth arising from increase
of wealth and population, you must look, at least to a great extent,
to Customs duties. And the tendency of the time is towards increased
expenditure, all of it, mind you--and I do not complain of the
fact--due to the effort to improve the condition of the mass of the
people. It is thus no question of shifting existing burdens, it is a
question of distributing the burden of new expenditure of which the
mass of the people will derive the benefit. And if that new
expenditure must, as I think I have shown, be met, at least in large
part, by Customs duties, which method of raising these duties is more
in the interest of the poorer classes--our present system, which
enhances enormously the price of a few articles of universal
consumption like tea and sugar and tobacco, or a tariff spread over a
much greater number of articles at a much lower rate? Beyond all doubt
or question the mass of the people would be better off under the
latter system. Even assuming--as I will for the sake of argument,
though I do not admit it--that the British consumer pays the whole of
the duty on imported foreign goods competing with British goods, is it
not evident that the poorer classes of the community would pay a
smaller proportion of Customs duties under a tariff which included a
great number of foreign manufactured articles, at present entirely
free, and largely the luxuries of the rich, than they do, when Customs
duties are restricted to a few articles of universal consumption?

And that is at the same time the answer to the misleading, and often
dishonest, outcry about "taxing the food of the people," about the big
loaf and little loaf, and all the rest of it. The construction of a
sensible all-round tariff presents many difficulties, but there is
one difficulty which it does not present, and that is the difficulty