The Express.
London, England, 1856-12-22 00:00:00

AMMO 1

Igra DAILY NEWS : LONTON ..
d Ira or=dvotairt Priseirrease sad
to re swat and vales of * end ain—la Me amnia of Ns
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MBE =PREM.—The PUBLIC aid TRADE
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BYPPLI ED every ettwaoas. at belf-perl AM W. ItTIPRIN-
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WAWA AT CILIMOILIII. Mr. WlAllmal.

WOK WATIR AT LONDON 311003.
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LONDON, MONDAY, DECEMBER 22.

THE question of the Income Mx appears to es
very simple ono. That tax was originally imposed
to "apply a deficit in the national fineness Grail the
pecuniary effects of the large reductions mad' in the
Customs tariff should, by Inorsamod consumption,
enable the revenue to dispense with a system of
taxation which Parliament acknowledged to be
a coop d. mem for great national emergencies.
The tax, at its cr ginal rate, has bon re-
peatedly reamed, not bream' the anticipated
molts of a hie trade policy hate disappointed
the expectations on which it was first temporarily
introduced, bet because the country has preferred
to get rid of a series of smaller tugs which either
offended popular 'sediment or interfered with the
natural wares of trade. But Pullamsut, is
thereby dello ing the period when the Is.
some Tax should cease, refund to anemia
it beyond its original rate in time of puma
when asked to do so by Sir Cation WOOD g and, in
1863, the Legislature actually made prevision far
the gradual reduction and deal :Mine :ion of the tat
(se then renewed) in 1880.
Coder thaw

the policy et the pews

Parliament at least may be regarded as settled on the
question; sad that polity is the cessation of the
Leconte Tex altogether as soon es the financial position
of the country will permit. The gentian is, however,
practically embarrassed by the necessity which the
war created to 'Biretta for a time the rate kayoed
which Parliament had declined to go in poser. And
this ashen asemeat is of a twofold charaoter. First
of all, the tate of sixtesto pence in the pound, by a
literal adherence to the language of the led Act, may
be continued until 1868, or • year longer
than a more liberal miestreetian of the in.
Option of the Legislature would justify. And,
secondly, until the general state of Zurope shall
enable Parliament definitively to fix oar military
establishments on something like a permanent peace
footing, we shall not be in • position either to revert
to the Act of 1863, or to substitute sea first step another
statute, wtich shall apply to • posse rate of Income
Tax the principle of gradual esdaellen at no disuse
date. But of this we may be tam list se Mlaistry
or Parliament is likely to venture ea any mil= he
malting the tsx, at whatever rate, a peestsesst lON
unless, indeed, there should be such an kipallessa d
some other objectionable taxa as would Mkt 111
permanence unavoidable.
According to Mr. WILLIAMS'. Betels of Palo
Ives= and Expenditure, the become Tax pratassi
la the year ending 31st March, 1868, the imaassa
ea. of 16.169,4381. ; and there can be very little
doubt that, in consequence of the greater *ear of
asesesmeut, its produce for the intrrett twelve
mouths will exceed that sum. The resod to a rate
prodecieg that amount was only jsetifiable by the
requirements of the war, which nominally brminated
on the 31st March, and legally ea the 30th Aphil
last. In coosequence of its terminadsa anal of sir
millions sterling was struck off this year's estimalls,
ad after providing for all the reduced estimates, aMs
of credit was given and provided for to the extent se
two millions sterling to enable the Treasury to met
any unforeseen contingencies of the war. There was,
however, still an excuse of expssiEtere ever lasso"
but it was provided for by a bat and =INS we
are prepared to continue the =title, rate until we

r

have reduced the funded debt of the country to the
point at which it stood in 1863, before the war broke
eat, the augmentation of the national debt during the
wee has no bearing on the question of t►e Income
Tax, except so far as it increases the charge for
interest on the permanent debt.
Apart, then, from the question of a ebiteespenny
or a sevenpenny rate of lemma Tax, the considera-
tions which affect the immediate reduction of the
former, or war rate, ire, the present uncertain state
of European politics, and the onsequent inability of
the Government to reduce oar establishments to a
pesos footieg. No doubt very large rednetleas is or
expenditure have followed the return of poser, bet
then our income from taxation, it mast not be for-
gotten, never reached the war expenditure, but
was assisted by loans; and it remains to be seen
on the let of April next, what, if any, surplus we
then have, and to what extant greater redoetioameen
be made in the expenditure of 1857-8. Until that
period arrives and he future probabilities of European
politics ere more clearly seen, the extent to which Bir
COSNEWALL LEWIS will be able to propose any re-1
domino of the Income Tex most be double].

Assuming, hoverer, as is probable, notwithstand-
ing some awl, possibilities, that the political atmo-
sphere of Enrope will by that time be clearer, it
is not, we trust, a very sanguine anticipation to

expect is the next Budget a mantles in tb next
Ifloancial year of the tax from sixties to ten pears at
the least. But as Bassos is emphatically an expo&
mental seine& it is imponible to knew with say
tainty what the Csexcet.Loa of the Excetsseal
will thea be able to do before seat year's BeiPar,
have been voted and the balanershest for theme**
year made nat. And as the other war tease have
cooed before the war booms Tax, the question of
its redaction in 1857 is at present entirely a specula-
tive one. on whack all that can be said is that file dee
to the generous way in which the country net the
cod of the war, that Government should make every
effort in their power to lessen at the earliest memest
the memo of that tax an the country, sad set tea I
fall bark and rely on the illegal continuad of this
rate until the let of April, IE6B.
This, however, most be borne in mind, that if
the country desire the immediate redaction of the
war rate and the gradual menstion of the Ineome
Tax altogether, there must be unanimity of opiates
and action on the nabjest, and a rigid forbearance of
all attempts to seek the reduction of other taxes until
both those objects shall be accomplished. If we
are next session to have Mr. MILS= GIBSON
pressing forward some flasecial prated of the
Pesos Party, which deduce to perpetuate the
Income Tax even at km peanut rate; and
if, in 1868, sad the following years, we are to
have other members urging • reduction of this
customs duty, and of the other =dee tax, then it le
very obvious that the difficulties in the way of
getting rid of the Income Tax will be preportirmably
increased. Just as it is necessary fora Government
to hare a gamma' policy on this 'object, so kit ladle-
pomade that the anantry oho should adept, sad
having adopted, should resolutely adhere to • peaty.
Now, we coshes, that in the pecteeediegs of a
majority of the public meethap on the subject of the
Income Tax, we fall to perceive the adoption of any
enlarged and definitive pcGsy es this subject. Then
=Wags appear to hushes yeaysked by the entries
and injudicious passers et seessomest, rather than
prompted by the deliberate detendastica to get rid
of the lases, Tax altogether:
The capricious and whitest, esemessent of the
tax ought of wane te be remedied, for they
are discreditable Is asvernmset sad oppreedve
and animist; to 'savaged& But, se the country
evidently feels disposed to diesels the gabled, it is
most desirable that the asenedes 'Meld ge Rya
further than that, and deeper even then the impala.
Lion of inequality in the iasidesee of the tax, and
inform the Legielaters whether the ideation of the
Ad of 1863 is lobe carried out, sad the gad cessadss
of the Insoles Tax to be kept steadily in view by
Parliament. For this is exactly a voodoo in which
popular opinion is, whoa folly sad fairly express*
irresistible; and if the policy of gradual eatiestles,
adopted in 1863, is to be adhered to, as It most take

some years Defer* that goal can be mashed, the
sower the ooentry mho op its mind the better.
And when the resolatioa is formed it Rut be per.
elated is, despite all temptation to swerve from it.

Wrrw the opening of this week the preparstioes
far all sorts of Christmas meetings begin, all ova
the kingdom. The most exhilaratieg festivals we ,
perhaps those of schools for poor Undue' and
especially Reformatory schools, and everybody will.
ingly lends a band to prepare the rooms spread
the feast, make the tea, lead the rime., swell the
chorus, sad light the Christmas tree. The holiday
oven the helpers go home satisfied with
what hoe bees done, and Wiwi,' that this
is onesf the enteixed good things of our modem
life— this innocent and exhilarating rejoicing
la the season, by the very ketablest order of soidety.
Yet even here it may happen that more harm than
good hes been done. Do the managers know whin the
magmas have came from P Probably not ; and this is
the point to which we would direct their attentina in
time to make them careful about giving their pence
for holly which has le all probability bees stolen.
We all need reminding of the changes which lapse
of time should make in our ways, as a consequence
at the Usages it causes in events. In ancient times
it was • the priestly °Moe to cull the mistletoe.
The Druid priests gathered it with the gold..
sickle ; and no profane hands might forestall them,
or come after them ; and when, little more

than a sentory ago, the mistletoe was carried
on Christmas eye to the altars of the churches—even

to the high altar of York Mlaatee-♦ad proclamation
made of pardon and pesos to the sinning and sot.
rowing, the rite was still solemn esoegh to keep oat
mischief and thievery from any share in the deeme-
d= of at least the churches. In those days, too,
there were still wild woods in England, where the
holly and the ivy grew plentifully ; and countrymen
sad boys might tura oat into the forest and
comes, to get evergreens for the mansion, farm-house,
and village, without came. The ems altered whea
the towns began to thick.. and spread, and
demand more evergreens; sad yet swain within
the last half century, whoa oommous began to be
enclosed. Not only are many woodlands made
private property by these enelosures, bet belt
of wood are pleated foe many miles ; and both
the old and new woodland is sorely Morris( to
people whose fathers seed to get holly without har
leg to ask, or being milled to account. Ever since
the present generation ma remember, it has Men a
sore subject between the landowner and his aeigh.
boors that, on the one hand, the boys might not help
themselves to evergreens which used to be ammo*
property ; and that, on the other, the woods were
half-rained by the reckless way in which boys will
strip holly trees—to say nothing of the gaps they
make in the fences, to let in the sheep at their Mtn.
griest swam Through all quarrels, the practice went

because the towns were good meteors. The
grocer must have sprigs to stick into hie but-
ter firkin and tempting expanses of sugar,
and to contrast in colour with hie oranges
and lemon& The poulterer most hate them
to set off his turkeys sad pheassate and beans
and all the sweetmeats at the confectioner'. must be
crowned wish garlacde of shining green and clusters
of red heals.. Let the squires say what they would,
there would be faggots in the market-plans, and
laden boys knocking from house to house ; bat Muse

the edniatioual movement acquired form, the de.
mend foe Christmas hes really and truly become a
cause of crime. If our readers are incredulous, they
are only like the last generation, when poaching
began to be the evil that it was half a oratory since.
There was a period of transition during which the
modern method of peaohing—poseltieg by underpaid
rural labourers and hungering town operative', in
the dsyu of spring guns and corn laws—wee more of
an evil than it had ever been before, or can hoopla.
and the citizen" in general were unable to believe,
what the mischief really amounted to till fasts farad
upon them the knowledge of how far society could
be disturbed by poor men catching birds and wild
*aims!".

In the same way many ptopls will now think we
are =eking much of a small matter when we say
that the extensive purchase of evergreens in our
towns occasions miutE offence, some crime, and the
'consequent evil of throwing labouring men and
young lads into prison, to come out a good deal
worse than they went in. Every well•maasged