The Express.
London, England, 1851-01-24 00:00:00

gut •xprtlso.

TO CORRESPONDENTS.

avittimprestetst;;;lrd;;;;Tbeiipres.---7;Lie;ios Evomisi
sesqle at the Office. le. Beuveri•suest, by Two o'clock as tie
• -

HIGH WATER AT LONDON BRIDGE.
TIM DAT—Mends'. fl. SM. Afteraaoa, 71.24 m.
Teasoasow—Moraies. 71. Sm. ... .Afternous. 55. 71st.

LONDON, FRIDAY, JANUARY 24.

THERE cannot be a more egregious sophism, or one
more misleading and pernicious at the present time,
than that general phraseology, which divides the
modes of calking the revenue into direct and indirect
taxation, and whilst bringing very just and heavy
accusations against the indirect mode of levying
money, gives indiscriminate approbation to the direct
mode, whilst at the same time comprising under the
head direct a number of taxes utterly dissim,lar both
io principle and in operation, and which, when ant.
Ivied, have little of the nature or equity of direct
Our correspondent, "J. II.," charges us with pre-
ferring indirect to direct taxation. This is not the
case. All we said was, that direct taxation may be
made even more partial and unjust than indirect, and
much more galling. We admit that there may be
advantages in this latter quality, as it excites a public
to enforce economy. But this is somewhat too late.
Our debts and hardens are incurred, and to an
amount almost beyond any scheme of direct
taxation to pay ; and the great object is to
have that burden fairly distributed. Now, the nature
of indirect taxes is to decline and fail in times of
political convulsion or commercial distress, whilst
direct taxes return, for sJme time at least, pretty
mach their quota. Therefore we warned the public,
that whatever may be the normal rate of direct taxa-
tion in times of prosperity and quiet, they mast
expect to see that rate largely increased, not
merely in war, but in epochs of commercial crises
and general distress. It was long thought in
this country that we could do without din ct
taxation. But governments, and especially whip
governments, having felt the deficits end other dis-
astrous effects of depending altogether on indirect
revenue, the income-tax was established, and now we
are to have the hones tax. The liberals in political
economy, like " J. II.," think that this change in our
financial policy was eff.cted by PEEL ani maintained
by the whirrs purely from a progressive principle, in
order to lignten the burdens of trade and of the con-
suming classes. This was the pretext, and might
have, in part, been the reason; bat the largest share
in producing the change, we are assured, was owing
to the w cret motive of having a sure source of revenue
to fall back upon, in times when no other was really
available. _ _

"J. H." says, that a tax being easily extended is
accompanied with co diead vantage, foe parliamPnt must
first bsomovinced of the necessity of that extension.
As if we did not know the party interests, the
varying incidents to make parliament easy or diffi-
cult to be persuaded. Suppose the CHANCELLOR of
the lExcuLunea to come down to the house in
April, and announce a deficit in the customs and
excise of five millions, owing to the unparal-
leled distress of the times, What need is there
of further proofs to parliament of the woes-
sit, of augmenting some tax ? And neither parlia-
ment nor ministers will inquire, at that hurried
moment, whether the increase may not be flung
upon one portion of the community unjustly;
their object will be to impose it where it can be paid.
The justice, we may depend upon it, will be talked of
afterwards and thought of never. Lay the founda-
tion of a lied nod an not quel tax, and we would not
give one fig for the subsequent control of parliament.
In fact, parliament would do nothing until the public
were awakened to the wrong, and before that ciuld
be dune, and the influence reacted on their represen-
tatives and upon parliament, • score of years would
have elapsed, and the injustice of all that time been
endured.

What we object to in the arguments of those who 1,
speak most zealously for dirket taxation, is that they
are content with the name, not the reality, and be-
stow their approbation on a *ambience. Thus the house-
tax is approved, because it is • direct tax. But io plain
sense and common honesty, it is no such thing.
lonised of being a direct tax upon property, or even
spa income, it is merely a symbolical tax, taking
for its basis the very erroneous principle that the
rest • man pays for his house is a good measure of
big foessas. And thus the schoolmaster, or the
boarding-house keeper, or any other of those trades
sr poisonous requiring large premises, are taxed at
the same sum as he who has built the same mansion for
his luxury and convenience. The house-tax pretends
Is be • property tax, and this is its recommendation ;
whereas, in fact, it bas not one particle of the character
of • property tax ; for the man who owns the pro-
perty, wed receives it 4 annual value, pays the
tax. la fare, it is another and an iniquitous edition
of the income tax, in which Schedules A and B are
excepted, and the whole burden of the tax made to
bear on Schedules C, 1), and B.
There are three modes of taxation : first, the taxa-
tioa of the lower and middle dames, focusing the great
body of °penmen, by indirect taxation ; secondly, the
taxation of the propertied class, as is the rule in ell
countries, sire our own ; thirdly, there is the
exemption of the lower and of the propertied,
throwing the whole burden on the industrious middle
clue. The fleet used to be the English system of
tuxedos' ; but in consequence of the progress of ideas
and the prevalence of the liberal party, the result hes
been gradually to alleviate all hardens from the lower
elms, in order to throw them. sot ups property, but
wpm the middle, industrious, and professional clam,
fast, on the life-earner. So that the result of
dm political amoendancy of the middle clue
is Ragland has been to double their 'bare of the
besiege of the state. This evince., so doubt, great
disiaterestedese• all we regret is, st no one what-
ever meow to give them credit for it.
With regard to the immediate auction before the
public, we can but repeat that the window tax is
well got rid at But we 'maintain that the
house tax is a more dangerous, and will
prove • more onerous one. And there are
wale classes, if we mistake not, who will be
marvellously taken in there. How are shops to be
dealt with, and farm honors, under a house tax P Yet
is a farmer inhabiting a house worth 401. a year to be
exempt from a tax, while his mason inhabiting one of
101. in a neighbouring town is forced to pay P In
many towns • house of eight windows—the number
required to come sailer the window tax—rents at
from 161. to 201. The repeal of the window tax is
so relief to the toasts of snob houses, whilst the
iambi= of the Moe tax will surely swinge them.
ilimy wee pay it. thee poor people. And what is
the but of the einseinenses P Why, that they will
bewill be Mailmmsbitei. awl Ihopepalar oilman in boroughs
dimiebbeiL

AT Ila adjourned soft held the other day in
Looks, of the Stock:tea aad Darlington Railway
Courtesy it was, we skins, proposed and carried
that reporters for the peso aboald be excluded;
mmordingly they were excluded; and, in common
with ear contemporaries, we are unable to furnish
the publie with any particulars of what planed on the
'maim of this metropolitan assembly of a small
bed railway company,