The Life of Sir Rowland Hill and the

30 LIFE OF SIR ROWLAND HILL. [1844-6
Bristol, and from Mr. Estlin, that the testimonial had
its origin. I may add that, so far as I am aware,
the first London paper in which the measure was
advocated was one in which I believe Mr. Estlin
may have had some influence. It was a paper of
limited circulation, called The Inquirer, and I was
informed that the article in question was from the pen
of the editor, the Rev. William Hincks. Neither of
these gentlemen now survives ; but, feeling
I owe to both,
how much
I cannot omit this small tribute to their
memory.
In the early part of 1845, after having been re-
quested
to take in advance the contributions of three
of the larger towns, I received from Sir George
Larpent a formal copy of the resolutions of the Mercantile
Committee, together with a cheque for ,10,000,
the final presentation being deferred until the accounts
should be entirely made up.
Of course the main proceeding made its way into
the newspapers, and thus became known to the public
in general, and to the Commissioners of the Income
Tax in particular the consequence being an application
from the Commissioners for Brighton, demanding
income-tax upon the chief amount. Finding that
representations to them produced no effect, I over-
and went at once to Mr.
leaped the next stage,
Trevelyan at the Treasury, who, like the Duke of
Wellington on a well known occasion, exclaimed,
" This is too bad !" adding, "It will never do first to
deprive you of your salary, and then to tax the public
made in lieu of it. Leave this to me." I
subscription
willingly agreed, and a few days later received a letter
from the Income Tax Commissioners, enclosing an
instruction from the chief office for the withdrawal of
the demand.