But, so far as I understand the present measure of finance from the partial reports I have received, I find it too violent. It involves a great departure from the methods of political action established in this country, where reforms, and especially financial reforms, have always been considerate and even tender.... I do not yet see the ground on which it can be justly held that any one description of property should be more heavily burdened than others, unless moral and social grounds can be shown first: but in this case the reasons drawn from those sources seem rather to verge in the opposite direction, for real property has more of presumptive connection with the discharge of duty than that which is ranked as personal...the aspect of the measure is not satisfactory to a man of my traditions (and these traditions lie near the roots of my being).... For the sudden introduction of such change there is I think no precedent in the history of this country. And the severity of the blow is greatly aggravated in moral effect by the fact that it is dealt only to a handful of individuals. Gladstone had his last audience with Queen Victoria on 28 February 1894 and chaired his last Cabinet on 1 March—the last of 556 he had chaired. On that day he gave his last speech to the House of Commons, saying that the government would withdraw opposition to the Lords' amendments to the Local Government Bill "under protest" and that it was "a controversy which, when once raised, must go forward to an issue". He resigned from the premiership on 2 March. The Queen did not ask Gladstone who should succeed him, but sent for Lord Rosebery (Gladstone would have advised on Lord Spencer). He retained his seat in the House of Commons until 1895. He was not offered a peerage, having earlier declined an earldom. Gladstone is both the oldest person to form a government—aged 82 at his appointment—and the oldest person to occupy the Premiership—being 84 at his resignation. Final years (1894–1898) In 1895, at the age of 85, Gladstone bequeathed £40,000 (equivalent to approximately £ today) and much of his 32,000 volume library to found St Deiniol's Library in Hawarden, Wales. It had begun with just 5,000 items at his father's home Fasque, which were transferred to Hawarden for research in 1851. On 8 January 1896,