It was a part of a budget which even three months had proved to be a mass of miscalculation; it was the pet scheme of a cosmopolitan school who love England little, and whom England loves less, whose sympathies are half-American and half-French; and it was the first application of a theory of combined taxation and reform, according to which the poor were exclusively to fix the revenue which the rich were exclusively to pay.

'The Conservative Reaction', The Quarterly Review, vol. 108 (July & October 1860), p. 276.