"And sugar is taxed too, and so is your little matter of spirit, ma'am," interposed Mrs. Brennan. "You must not go to work, reckoning the cost of all your materials at what you might get them for before you came here."

"and

"She may easily learn the prices of things," said the condescending commissioner; then she has only to take care to give in her name and place of abode, and of her rooms and utensils; and to renew her license (which will cost two guineas) every year; and to give notice when she intends to draw off her wine; and to be careful not to send it out in less quantities than a whole cask containing fifteen gallons." Anna looked dismayed, and asked,

"And should we have anything to do with Mr. Studley in that case, sir?'

"If his superiors find that he has reason for suspicion, he may enter at any hour, provided he takes a constable, at night. He may also break walls and pull up floors, if he believes that anything improper in his line is concealed there; but you would be careful to avoid dangers of this kind, and get yourself visited daily, according to law, to obviate suspicion."

"Every day, sir!"

Yes; if you make wine. If you only retail it, once in twenty-eight days is all you are subject to; and the annual license for mere retailing is only a guinea, the notices and entries being of the same kind required of makers. If you combine the two

"I cannot, sir. I dare not. Your gentleman

would be bringing me up and fining me once a week, sir."

"O, you could not get very deep into any scrape, I assure you; the state gets only between two and three thousand pounds from all the sweetwine makers in the kingdom. There are four who pay less than 17. a year, and no more than six who pay above 1007.; and only twenty-three makers altogether. Even the retailers are under nine hundred in number. It is an insignificant concern altogether."

"To the king, perhaps, sir; but not to me, if I have to pay tax upon what my wine is made of, and a tax for making it, and a tax upon the bottles that hold it, and a tax for selling it; and if I am liable to be watched and tormented by Mr. Studley, or men like him. I think, sir, the government might really give up such a vexation, if it brings in so little-so very little."

"And employs a good many people like Mr. Studley, at a hundred a year," added Mrs. Bren"I think, ma'am, you must give up your

nan.

idea of making wine."

"Yes, indeed," replied Anna. "Perhaps, sir, as it is for the king's sake that I am prevented getting money for my father, as I otherwise might; and as you are one of those who manage these affairs, you will not refuse that this letter should go to his majesty. It is from my father, sir, copied by me, and asking no charity at all, but only consulting about what is best for both."

The commissioner was unwilling to let such a curiosity escape. The letter was wafered, so that

he could not ask to glance his eye over it. He would fain keep it, but did not like to deceive the poor girl with false hopes. Anna was pleased to see him hesitate. Studley stopped his laugh of ridicule. Mrs. Brennan could scarcely refrain from nodding triumphantly at him. The commissioner turned from them to say a few words to his colleagues, so that Anna could not see his face. He soon returned, quietly saying,

"I am not sure that I can get this letter into the king's hands; but you may leave it with me; and if your father cannot pay his fine by this day week, you may come here again, and we will consult upon his case. Studley, the fine to which this young woman has made herself liable is remitted. It is clearly a case of remarkable ignorance. The adulterated tea must be destroyed, of course. You will see to it; but treat her gently, if you please."

The commissioner then explained to Anna that all who were discontented with any decision of this court might seek redress in the Court of Appeal. Anna found it difficult to understand exactly what was meant. The only clear idea she carried away was that nobody ever applied to this Court of Appeal; so that most people began to wish that it might be done away as one of the useless burdens of the Excise. She was sure that she should not be the next person to appeal. The court might be done away for anything she had to say against it. Its being seldom or never applied to seemed to show that the court she was now in was thought to conduct its business well;

but it appeared to her that it would be a happy thing to sweep away both, and all excise juris

diction whatsoever.

"Where is Brennan?" asked Anna, when she and her companion had made their low curtsies, and turned round, with lightened hearts, to go away.

"He was off some time since," Mrs. Brennan replied; "to run and tell your mother how mat ters were going, I dare say. They have been merciful to you, ma'am ; and I give you joy."

"O, Mrs. Brennan, I think I never will dread anything again. I have often said so before, finding what I most dreaded come to a very little. I never was so frightened in my life before; but I really will try never to be afraid again."

She spoke a moment too soon.

"And what do you want with us pray, Mr. Studley ?" inquired Mrs. Brennan, perceiving that that person walked close to Anna, as if he regarded her as more or less in his custody.

"Going to discharge my duty," replied Studley. "The adulterated tea is to be publicly destroyed, you know, as bad books are burned by the com mon hangman."

"Publicly!" repeated Anna, in consternation. "Where? How?

"In your father's yard. There cannot be a more convenient place for a bonfire."

"Do you mean to burn the tea in sight of all the neighbours?”

"That depends on whether they choose to

look. I shall certainly not try to hang up any sort of blind."

"I wonder at you, ma'am," said Mrs. Brennan, "that you go on asking him questions, just to give him the pleasure of making sharp answers."

Anna said no more. She was thrown back into her former state of trepidation. It was as much as she could do to walk straight. Mrs. Brennan seemed to think it a waste of time (or perhaps she considered it bad for Anna) to keep silence for so long a space. She began talking of her boy, and fished for a few compliments for him; but her companion seemed strangely careless of what she was saying.

"What a smell of burning!" Mrs. Brennan exclaimed when they drew near the pottery-yard. All three looked round for tokens of fire; and Studley observed that one might have thought the furnaces were all employed, as they had been in his time. Smoke was coming out of the window of the kitchen, and even oozing from under the door. Anna really believed that the place was on fire, and exclaimed accordingly; when Brennan put his head out at the window, and Mrs. Le Brocq opened the door. Both seemed terribly heated, and made a display of scorched cheeks which would have done honour to a Christmas fire. It was evident from their looks that nothing was the matter.

"Let me in," said Studley, in a voice of authority. "Clear a space in the yard for the fire. Boy, call the workmen (if there be any now-a days) to clear the yard for the burning; and if