The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1856-01-22 00:00:00

THE INCOME TAX.

WHATEVER may be the result of the anticipated
negotiations for the restoration of peace, whether we
shall have to persevere in our gigantic preparations
for another campaign, or felicitate ourselves on a
diminished rational expenditure, it is a duty which
the people owe to themselves to demand a revision of
the system upon which the Income-tax is levied. We
have no wish to shrink from the responsibility incurred
in prosecuting a great war, or to evade an equitable
contribution to the demands of the State ; but the
burden should be made to press with more equality
than it does at present.. The readiness with which
this tax has been doubled, and again increased, without
any doubt as to the result answering the expectation,
offers such a temptation to the Chancellor of the Ex-
chequer to apply the screw in this direction, that
redress is hopeless, without a vigorous application of
the pressure from without ; but Ministers, even in war
time, should be made vulnerable to popular feeling,
and it will be found that there are few subjects which
more imperatively demand attention.
In the first place, the quiet submission to the pre-
sent imposition, heavy as it is, will do much to encou-
rage an increase of the burden, should the necessities
of the State, from a continuance of the war, be pre-
sumed to require a further addition to the revenue.
We have borne the seven per cent. so quietly that
there is no reason why we may not pay ten per cent.,
and so, in order to save trouble to an incompetent
Chancellor of the Exchequer, the injustice may not
only be perpetuated but augmented until the greater
portion of our-incomes is virtually confiscated. The
great evil of the Income-tax is not so much the amount
which is paid as the inequality with which it is
levied; and to this point the attention of our legis-
lators should be specially directed, the more so as
the majority of them have little personal interest
in the question, except as to the amount of the rate.
If the liability applied simply to the income derived
from realised property, there would be little difficulty
involved in the subject beyond the exemption of those
of small amount ; but, according to the present system,
the man whose income is dependent on his continued
exertions, with nothing to fall back upon, and the con-
tingency of a sudden cessation from illness, or other-
wise, is liable to the same charge as the man whose
income is obtained without labour, is subject to little
or no risk, and who, whatever may be the demands
upon the interest, has always the principal to fall back
upon. In both cases the rate of taxation is the same,
though the circumstances are widely different, and so

far there is a positive inequality, involving. an injustice

Another evil arises from the mode in which the
limit of liability to this tax has been fixed, and which
in numerous instances offers an encouragement to
fraud and evasion. The man who possesses an income of
£lOO a-year, is called upon to contribute £4 15s. 10d.,
leaving him but £95 4s. 2d. to meet all other claims
upon him ; while he who has but £99 19s. 10d. is left
with the whole amount, and is therefore £4 15s. Bd.
richer than the one who is receiving a larger income.
So in the instance of a man with £l5O a-year, he is
called upon to contribute £lO, leaving him £l4O,
while the possessor of only £149 19s. has to pay but
£7 3s. Bd., and he therefore enjoys a net income of
£142 15s. 4d.

We are aware that in any system of direct taxa-
tion there is necessarily an inequality inseparable
from such a mode of raising revenue, but it does not
therefore follow that no attempt should be made to
remove the injustice, and that it should be tamely
submitted to as if all remedy were impracticable.
When Mr. DISRAELI was Chancellor of the Exchequer,
he proposed to make a distinction between the two
classes of income, so that the profits of realised pro-
perty should contribute more than the earnings of
labour, and had his plan been carried out there would
have been at least an instalment of justice. The sys-
tem, however, requires still further alteration, so that
the man of £lOO a-year shall not be made yearly
£5 poorer than he who receives but a fraction less.
It may be said that wherever a line is drawn there
will necessarily be great inequality where the extremes
meet, but it is not imperative that the line should be
arbitrary. A far more equitable mode would be to take
a lower limit, say £6O a-year ; which was fixed by
WILLIAM PITT as the income required for necessary
maintenance, and then impose a rateable tax upon all
income above that amount. The man of £7O a-year
would then pay upon £lO a-year, and the possessor of
£lOO a-year, would only be called upon to pay upon
£4O a-year. The discrepancy could under such cir-
cumstances never be very great, and the burden would
be more cheerfully borne because less mixed with a
sense of injustice. On the other hand, we believe that
the total amount realised would be fully as great as at
present, so that the revenue would not suffer, while a
very large portion of the community would experience
a sensible relief.

At present the rate of Income-tax is 111 d. in the
pound upon all incomes between £lOO and £l5O a-
year, and ls. 4d. in the pound upon all incomes above
that amount. Should the exigencies of the war
require the maintenance of the present amount of
revenue, we would suggest that the Income-tax should
be fixed at ls. in the pound, or 5 per cent., upon all

incomes derivable from trades, professions, or the
earnings of labour, to be charged upon the excess over
£6O a-year ; and that the tax should be ls. 6d. in the
pound, or 7t per cent., upon incomes derived from
realised property, to be charged in the same way on
the surplus over £6O a-year. Some little difficulty in
fixing the amount might occur in instances where the
income is derivable from both sources, as in the case of

capital embarked in trade ; but this might be obviated
by allowing a fixed per centage as the interest of

capital, and charging the remainder as profits of
trade.

We have entered into the war with so much of
public spirit that we have been only too ready to
answer the demands made for the expenses without
inquiring into their justice or equity. The burden,
however, though borne, without complaining, for a
brief period, will not be long endured without being

grievously felt ; and it therefore behoves our legisla-
tors to be wise in time, and, by remedying admitted

grievances, render the pressure more bearable. Such

an alteration as we have suggested would remedy

many defects, and enable the CHANCELLOR of the
EXCHEQUER to meet the demands upon him far more

readily than by an obstinate adherence to the present

system.

THE MEETING OF PARLIAMENT.

THE Parliamentary campaign is about to commence,
the last day of the month having been fixed upon for
the opening of the session, and the PREMIER has
issued the customary circular to his political sup-
porters, requesting their early attendance on account
of the important business to be brought forward
early. It has happened peculiarly fortunate for Lord
PALMERSTON that the consent of Russia to accept
the propositions of Austria as the basis for nego-
tiations for peace has arrived so opportunely. It will
enable him to make an important feature of it in the
speech from the Throne, which otherwise might Ilan

[JANUARY 22, 1856.

been bare of gratifying interest ; and to indulge
profusely in congratulations on the prospects which
are opening to the country. He will, • doubtless,
not be sparing of the opportunity to attribute the
altered tone of Russian policy to the vigorous Pve"
parations which had been made to carry on the
far
for another campaign, and also to the policy will!,
had been pursued in entering into the treaty iota'
Sweden, so as to isolate Russia from any hope
assistance from neighbouring territories. With sue'
a subject upon which to enlarge, he may boldly Clal!
excuse for other deficiencies, and, taking all the credo'
for the result, demand renewed public confidence fel
his administration. If a permanent peace should be
the effect of the negociations which are about to be
entered into, and public feeling appears to antieirte
it with some confidence, the CHANCELLOR OF TT°
EXCHEQUER will have comparatively little difficult:l
in preparing his Budget,for,whatever maybe the estellt
of his demands, the hope of their speedy terminatl°°
would induce a patient submission to the burden.
The public, however, will not be satisfied
war is- again to be made the excuse for indefinite
postponing all other legislative business. It 13f.1
certainly afford a pretext for some prolonged "I:,
cussion, to end as usual in nothing, and also
but
important questions on the subject of finance ; bg
there must be abundant time for deliberation on other
measures which demand attention, and the oplor.
tunity ought not to be neglected. The Bank Charter
Act will require a careful revision, and its provisions
made more in accordance with altered circumstances'
so that we shall no longer experience the anomaly
forced hoards of gold at the very time when it 15
most wanted for circulation. There are also sever
other reforms which will readily suggest themselves'
particularly 'in the administration of the law, the
punishment of criminals, &c. ; and it is to be hoPea
that the forthcoming session will not be allowed to
pass over without some more practical results thy''
have been lately experienced.

EYE AND EAR INFIRMARY.

Tim annual meeting of the friends and supporters of 014
institution was held in the Clarendon-rooms yesterday, 31r.

Edward Heath presiding.
The Secretary, Mr. CAMPBELL, read the following
REPORT. tha

Your committee have no particular feature to notice in
working of this charity during the past year except the
tinned and increasing advantages of its operation. The ti
lowing figures will show to the subscribers the very benegele,
results that their bounty has secured to so many poor peel
who otherwise would have to suffer unaided by medical
advice.
The number of patients seeking relief this year for dises.sl
of the eye has been 4,169, and the attendances 16,497, being
average visit of 3.72 for each patient. The number for disea,:i
of the ear have been 1,270, and the attendances 4,627, be'
an average of 3.63.
•
In addition to the above, 76 persons have been maintain e
as in-patients, and 143 operations have been performed &Iv'
the year.
Your committee have great pleasure in bearing testi./ne,
generally to the zeal and attention of the medical officers,
well as to the success which has resulted from their skill. e
There has been no alteration in the staff this year, the eati
continuing to conduct the management of the institution in
efficient and satisfactory manner.
The finances of the charity are in a fair position ; but, a?!.
large proportion of the revenue arises from the precariore
source of donations, the committee are anxious to press t,l,
claims of this valuable institution upon the attention of tR
subscribing public.
The committee gratefully acknowledge the receipt of e
legacy of £5O from the executors of the late J. Stringer, -e'"
The treasurer, Mr. Wm. HAIGH, read his report,. . f
r°o
which it appeared that he had a balance of £145 ls. 6Gl'
hand.
The CHAIRMAN, in proposing the adoption of the reol.t
and accounts, said it was most gratifying to perceive the steauJe,
position of usefulness the institution maintained. It was
A 5
strong fact in favour of maintaining the contributions towar'_t
this institution, and inducing others also to contribute, 05_
so large an amount of good had been done by administeriit
well and systematically the comparatively small amonnw
placed in their hands.
Mr. LIVINGSTON seconded the motion, which was carrie6
unanimously.
The CHAIRMAN proposed a vote of thanks to the CorPeg;
tion of Liverpool, for their handsome donation of £lOO. 11'
also proposed a vote of thanks to all the other donors and 01),
scribers during the past year.
The motion was seconded by Mr. NEILL, and unanimous/9
adopted.
It was announced to the meeting that Sir John Bent bad
given twenty guineas ; and that ten guineas had also been re,
ceived from Mr. Welsh, in aid of the funds of the institntipn•
A vote of thanks was then passed to the president and Wee.
presidents, and the officers for the current year were
pointed ; the only change made in those of last Ye'
being the election of John Stewart,.Esq., to the presidencYl
the place of J. A. Tobin, Esq. Thanks were voted to the
naedical officers, who were re-appointed.' In moving a vote 75
thanks to Mr. Heath, the retiring president, • Mr. Jain
Holine said he was sorry to see that, although the institutioi)
at 'present was in a pretty prosperous state, the subscriptions
had greatly decreased, and that if it had not been for the CorPoc;
ration grant their expenditure would be very nearly equal t
their income. He hoped that the inhabitants of the town
would come forward and liberally support so useful an insti;
tution by annual subscriptions, which, after all, formed tij
most beneficial support. • The proceedings then closed.

ATROCIOUS IIfURDEI? and ATIEMPTSJI

SUICIDE in TOXTETH-PARK.

YESTERDAY morning, about half-past six o'clock, a fright'
ful case of murder occurred in Prince William-street, Toxtetir
park. The victim of this atrocity was a woman about- thirt9.
years of age, named Sarah Drummond, and the perpetrator of
the crime was a man named John Ferguson, who had cohabited
with her for the last twelve months. The two had, at Au
early hour in the morning, in company gone to the Ruth
Castle public-house, where they had some ale, and left. 111
short time Ferguson returned to the public-house, and, in all
excited tone, addressing a man named Thomas, with wh°l37
the deceased had previously lived, and by whom she had tvi°
children, said, "I've cut your wife's bloody throat." Incluir/
Was immediately set on foot, which proved that the aesertioll
of the wretched man was too true, his miserable victim being
found on the footway with her throat cut, and quite dead
although blood was still flowing from the wound. Fergneoli
was immediately secured, and conveyed to bridewell, where it
was found that he had attempted to add suicide to his other'
crimes, he having inflicted a considerable though neither veil
serious nor dangerous wound on the right side of his neck. On
being searched, no knife or other cutting instrument :Was
found on him.

From inquiry, we learn that the prisoner, who is abeat
twenty-five years of age, has been long known to the police as
an extremely bad character, as a reputed thief and the as,aa:
ciate of thieves ; and that his unfortunate victim had ago
been leading a life of wretched intemperance and wickedness,
along with the prisoner and his depraved companions. The
two, it appears, lived in the house of the prisoner's mother, a$
87, Prince William-street, and here, and almost in the fipre-
sence of his parent, he perpetrated that foul crime which
launched his guilty companion into eternity. On leaving t_be
public-house, where, it appears, some altercation took Place
,
between them relative to a jacket, or some trivial matter, they
went to his mother's, the latter being at the time in bed, !,11
a corner of a cellar in which they all resided. Immediata_
on entering, the quarrel was renewed between the prisoner
and the deceased, the latter of whom was heard to utter a Per-
culiar and faint cry, accompanied by a gurgling sound, as
something were flowing into her mouth and down her throat'
The prisoner then said, " God bless you : now I'll take thee IL',
the hospital." They both, it appears, then left the house, bab
had not proceeded a hundred yards when she fell down,
hausted from loss of blood, and almost instantly expired.
formation having been conveyed to the police, the body
removed to the dead-house.
composure n being
of
taken
manner, intos custody,said,
not Ferguson,traa
trouble
for me; here I am ; I am the man who did the deed." After
somewhat of a difficult search, detective officer MacCullecil
discovered the knife by which the horrible deed had been
perpetrated. It had been thrown on a dung-heap, and when
found was wet and completely covered with blood. It is a coal'
mon pocket clasp-knife, with a short blade, and was veri
sharp. you
u considerable' t
oaearcur
at the Police-court. The OS!
a Ther
y prisoner,i,ag ean dwho is
-al
magistratever a
g little,asp e tslender,
ye
as
tqertr adlai
The
man,
before the sitting
was not gone into, and the proceedings were merely pro Mild"
He was remanded till this day, when an inquest will be bell
on the body by the borough coroner.
•
Many rumours are afloat in reference to the immediate
cause which led to this horrid tragedy. One of these is, that
the quarrel arose out of a threat on the part of the female:
denounce some of Ferguson's companions to the Peliee,i' e.
perpetrators of various crimes. Indeed, it is said that the "..
ceased had, some time ago, declared that she would have them;
—meaning some of his companions—" snitched," and that the
prisoner answered that assertion by saying, if she did,
would cut her throat.

PANORAMA OF TILE SEAT OF WAR.—Gompertz's large
and spirited panorama of the seat of war in the East will be
continued open for exhibition for the whore of this week
Queen's Hall, Bold-street. It is painted in a spirited, sty.le,
and being on a very large scale, the various points and Ili'
cidents of the war are vividly delineated on the canvas. The
various scenes are described in a clear and succinct manner'
and as a whole the entertainment is of a highly interesting
character.

SABBATII DEFENCE ASSOCIATION.—So great has been the
interest attached to the movement here, and so desirous are,
the public generally to take part in pushing it forward, 010
St. George's-hall, large as it is, has been found inadequate t°
accommodate the numbers anxious to be present. Under
these circumstances, it has been deemed requisite to bold
,
another meeting, in the Concert-ball, simultaneously with that
first announced, to be presided over by Adam Hodgson, E0(1'
which, without doubt, will also be well attended.