The Express.
London, England, 1848-05-06 00:00:00

THE EXPRESS, SATURDAY EVZNING, MAY 6, 1818

disproportionately taxed, conversely, however, to
what we assume." Ite writer appeals to his own
elperience fur proof, and adds," 1, My realty pays 101.
14.. per cent. land tax ; 2d, I of course pay the property
tax, 7d. in the pound ; 3dly, Immovable property is
subject to poor rates."
Now, if there be evidence that property in land in
this country is more heavily taxed than other kind.
of property, or if the fact be so, we must plead
guilty. to the charge of " want of knowledge."
The information we have within oar reach
leads us to a contrary conclusion. Not a few
of our readers will share in our astonishment at the
discovery that the landowners have used their exclu-
sive power to make the laws in order to tax them-
selves more heavily than the rest of the community !
Oh, fortunate landlords, how happy are yon in pos-
sessing such an apologist ! how little have you sue-
pecte I your own disinterestedness!
lint, eeriotiely, it may be useful to examine thc
three particulars in which our landed aristocrats are
said to have over taxed themselves.
First, the land tax is a duty of 4s. in the pound
imposed upon the intorno of land, according to an
assessment and valuation in 1692, estimated in 1798,
when the tax was made permanent, to be levied on a
capital of 9,948,3651., the annual charge being
1,989,673 L, which has remained fixed ever since. In
1815 the value of the property on which this tax
was payable had advanced from something lees than
ten millions sterling to 53,644,5111., and is now
one-third more. Yet no increase has taken place
in the land tax: the quota fixed in 1798 remains
the same now. The 4s. in the pound paid for
land tax is not a per centage on the present value
of laud, but on thc value of the same land in the fourth
year of William and Mury. The consequence is, that
throughout England (save in the exceptional in-
stances of towns which have fallen into decay), the
land tax is a comparatively trifling fixed charge,
which is always allowed on the sale of landed pro-
perty. When we deal with the writer's third item
we stall show something of the altered value of land.
However, whenever the landowners comp to a fair
account with the community, and the taxation of the
country shall be adjusted equitably, no ohs will object
to give the landlords credit tor the little item of the
land tax.
Then think of a bolter man sitting down to write
that the 7d. in the pound he pays as income tax on
his land foams a special burden upon land, from
which personalty is ex( mpt ! We thought the injus-
tice and inequality of the income tax was the other
way ; and that the owners of various kinds of personal
estate have to complain of disproportionate taxation.
Next, we find the poor-rates urged as charges on
land entitling landowners to exemption from duties
levied on personal property poising by succession.
Now in the first place, poor-rates are local burdens,
paid by the occupier, which are deducted or allowed
for befom the rent—the measure of the land's value—
is fixed. They belong to a different category to the
state taxes. The landlord might as well set up the
expenses his tenant incurs to raise his crops as special
burdens on land, as he ma) poor-rates; for where, from
the nature of the soil, the expense of cultivation is
great, the rent will be less. It is the net value of the
land, the rent, the surplus going into the landlord's
pocket, free acid char of all local burdens, which
unduly escapes taxation. Then the local circum-
stances which increase or diminibli the poor-rates
are very much within the control of landlords as a
class, and of•individual landlords. They make laws
whica derange trade and industry, and so throw large
numbers of labourers out of employment, to the en-
hancemcht of the poor-rates. Or, ea individuals,they
let their farms from year to year, and their spiritless
and dependent tenants can only half employ the rural
popul ition ; whereas, woull they grant leases, not one
tip icultural parish in ten would contaia any surplus
labour.
Again, do not leaseholds, w hiclt aro liable to pro-
bate and legacy duties, pay poor-rates as well? Ent,
in truth, it is a mere pretence, a "dodge," to talk of
poor lamb at all when dealing with the question of equal
taxation. The questions asked by the industrious
classes of the cation are—do the landowners contri-
bute their fair share towards the fifty millions a
year levied for the natioual revenue? And if not,
why not?
The exemption of land from probate and legacy
duties is a glaring instance of the care oar landlord
legislators have taken not to tax themselves, but it is
only one of many. It is, however, especially offen-
sive, because it is by the active intelligence of the
owners of per-onal property in using their capital
that the land of this country has, during the last
sixty years, risen so va.stly in value. Landowners
have had no more to do with the increase in value of
their property than if they had been non-existent;
on the contrary, the result of their activity—where
they have been active—has been to impede improve-
ment and to offer obstacles to the advancing value of
land.
The following statement, made some few months
since, in Essex, by Mr. ROBERT BAKER, a well-known
land agent, shows how enormously the landlord, the
dormant partner, has benefited by the industry of
others. A farm of 212 acres was valued to the tenant
in 1757, end came under Mr. BAKER'S professional
charge in 1832. In 1737 the rent was 801., the tithe
111., acil the poor-rates I/. 131. 4d. per annum;
whereas, in 1632, the rent was 357/., the tithe was
001., and the poor-rates au per annum. Hero we see,
that though poor-rates had increased, yet the value of
the laudlords land had also increased—notwithstand-
ing the poor rates—four-fold. And this increase of
value had accrued entirely by means of the capital,
the industry and labour of the tenants, aided by the
prodigious advances made by the commercial and
manufacturing industry of the nation.
And all this active capital, this personal property,
accumulated by the industrious with so much pains
and labour, constantly paid probate and legacy duties;
while the inert capital of the landlord, which had
been quadrupled in value by the labour of others, had
been altogether free from such or any equivalent
duties.

Assembly will then proceed tq the election of a pre-
sident, six vice-presidents, six secretaries, and three
questors.
Various lists have been in circulation. That which
is understood to be put forth by the goverment is the
following, which has received the assent of a eongi-
derable number of the representatives assembled in a
preliminary meeting :
President —M. Trelat.
Vice-Presidents.—MM. Ouinard, Cavaignac, La
menting, Emm. Arago. rerdiguier, Reenrt.
Secretaries.—NUM. F. Pyat, Mathey (Felix), Da-
houd-Lariviere, Vignerte, Robert (les Ardennes),
Emile Pearl.
Questois. MM. Chevallon, Trouve-Chaavel,
Duboux.
The Abbe Lamennais has put forth a project for
the constitution of the republic which has attracted
much attention, and is noticed with much approbation
by some members of the government. In my despatch
of the afternoon I will send you an analysis of the
project; meanwhile, it will be sufficient to say that it
is based upon the sovereignty of the people, exercised
by suffrage universal and direct. It propose one
Chamber only, to be called the National Assembly,
but confers on the Council of State, to bo appointed
by the National Assembly, certain legislative func-
tions. It proposes a president, to be the object of
direct popular election. The duration of the assem-
bly, the presidency, and the council of state, to be
three years.
La Alorme gives the following proclamation,
which appears in that journal alone, and is not given
even by the Moniteur :
The NationalArsembly, the faithful interpreter of the
sentiments of the people by whom it is named, before com-
mencing its labours, declares, in the mime of the French
people and in the ism of all the world, that the republic
proclaimed Feb. 21, 1848, is and shall remain the form of
government of Franco. Thu republic that France desires
has fur its motto, Liberte, Egnlitb, Fratemiti." In
the name of the country the assembly conjures all French.
wen of all opinions to forget ancient differences, in order to
form one family. The day which witnesses the meeting of
the representatives of the people is for all citizens the fete
of emceed and fraternity.—Vive la Republique !
Tne Assemblee Nationak, of yesterday evening,

says:
We have given an account of a dispute between the Mon- ,
tagnards established at the Ministry of the Interior, as
-he particular guard of M. Ledru-Roilin, and a detach-
ment of the National Guard. On Tuesd ty, the colonel
and OiliCen of the 10th Legion went in a body to the ,
Minister of the Interior, to demand that an aggression so
unjustifiable should be visited with due punishment. It
appears that M. Ledru Rollin admitted with good grace the
application made to him, and that the most complete satis-
faction was given to the officers of the 10th L,gson, in the
presence of and by the expreu order of the Miuiater
self.
The votes given in favour of M. de Lamartine at
the different electoral colleges amount, says the
Ptdrie, together to 3,548,201.
M. Teste, ex Minister of Public Works, who was sen-
tenced last year by the Court of Peersto imprisonment
tor three years and degradation from all civil rights, for
malversation in his official character, has, upon the de-
mand of his family, been transferred to the Maison de
Sante, kept by 1)r. Olivier (d'Angers), in the Rue de
Batailles at Chsillot.
The Minister of Public Instruction has decided on
the establishment of popular libraries in the several
quarters of Paris in which periodical lectures are to
be given. The lectures are announced as about to
commence shortly at the Gobelins, the College of
France, the Observatory, at the &Ole Maternal° du
Passage St. Pierre.
The report we lately mentioned of the entry of the
army of the Alps into Savoy proves to be without
foundation.
The organisation of the army is still quite incom-
plete. The generals of division are not yet at
their poets, and nono of the art angements fur provi-
sions or ammunition are made.
The Bank of France has made up and published
• its weekly balance-sheet to last night. I give it here,
in junta-position with that of last week :
STATE OF THE BASK OF FRANCE up to May 4, with
the corresponding items of the preceding week :

LIAVILITIZIO•
Week ending Week ending
April 27. May 4.
T.
Capital
Reserve
Reserve in real pr 4,000,000 0 4,000,0'0 0
Bank note+ in cm= 963,094,e03 0 293 131,800 0
Do. Bnuielt Basks
Bills to older

Account current el Treasury, ese- .
ditor
Ilivera accounts currant
Receipts payable at skrbt .. 1,050,000 0 1,377,500 0
lie.liacount of last ball.year 728,091 37 72E1,b92 37
Dirtily:ids payable 218,830 25 214,528 2i
Disopunbi, sundry interests, and ex-
penses 3,274,787 0 3,386,389 19
Bank of Algiers suntans( yet Investud
in"' I etpury bonds 1,092,249 69 1,1(0,773 69
Draft. of the branch bunks payable
eundt.es 195,834 27 193,189 27

499,853,297 ill 4111,5b7,909 69
UNIT&
Coin and immts
Cash in the branch banks 14,734,395 0 54,2.95,822 0
Bills over due ... ...... . . ....... ........
Bills and 'emplanes' la Park 187,016,796 55 166,858,598 61
1/o. do. In branch beaks 78,231,111 21 77,153,096 18
AdMICCS tx. bunks
AtIVIDOCV 011 French public funds. 10,830,382 90 10,699,952 90
Due by
,the Mani:nes for their notes In
circulation 14,893,750 0 14,418,500 0
Stock forming reserve
Kock, diegssabk funds
Bank buiklings and lumiture
Intermt in Algiers Bono
Interest in lustionsl Disount Bank 200,000 0 2.0,000 0
Dishonoured bills, or to be reimbursed 19,633,581 20 23,579,450 39
Bills given by Russia for stock pur-
chased
Expensesof management
Sundries
Advanad to the state on Ikausary
bonds 50,000,000 0 50,000,000 0
---

496,833,397 33
_404367,909 69

This statement, it must be admitted, is not likely
to produce a very favourable effect on Bank shares.
It will be observed that the amount of unpaid bills,
including those under protest, was last night in round
numbers 42 millions. On the night of the 27th ult.
which terminated preceding week, this item amounted
to only 331 millions. On the 13th April the amount
was only 27 millions ; and, if I recollect rightly, at
the breaking out of the revolution of February it was
no• more than 2 or 3 millions.
Notwithstanding the reports which have prevailed
during the week of large importations of specie, and
which we have reason to know were well founded, it
is clear from the present statement that very little
of this has flowed into the coffers of the Bank, the
increase of bullion on the stock of the preceding week
not exceeding two millions. The amount of notes in
eirealatioh has been reduc..d by about ten millions.

ITALY.—Unfavourable intelligence has been re-
ceived to-day from Northern Italy. It appears that
Gen. Nugent is advancing rapidly from the Frioul at
the head of 12,000 men. The surrender of Udine is
fully confirmed.
The occupation of several less important places in
the Frioul by the Austrians, each as Cividale and
Codroipo, is also announced.
Letters from Trieste of the 26th, announce the ca
pitulation, on the previous day, of Palma Nova to the
Austrians, who entered the town.
Since writing the above, I have received letters
from the head quarters of Cantles Albert at Somata t
Campagna, dated the 28th inst.
On the evening of that day Peschiera bad been
completely invested. The bead quarters were to be
removed to Bussolengo on the Adige on the 30th,
when a general engagement was expected.
On the morning of the 28th a body of 600 Aus-
trians, cavalry and infantry, made a sortie from
Mantua, but were immediately driven back into the
fortress.
On the 29th Gioberti arrived at Turin, where he
was received by the people with great acclamations.
A letter written by an officer of the Italian army
from the head quarters at Somme. Campagna, dated
the 29th, says that the brigade Penarolo, which
forms the extreme left of the second corps d'armee,
occupied the village of Caealcasetti, between Pea-
chiera and Verona. The Piedmontese brigade occu-
pied Farengo, upon the Lego di Garda. The Savoy
brigade had arrived at Santa Guiselina, beyond the
post road between Peschiera and Verona. The
brigade of Savoy and Parma was at the village of
Sandra, about to effect a junction with the right of
the Piedmontese column.
The artillery was to occupy a position to support
the infantry. The royal Predmontese and Novarese
cavalry were to occupy Castelnitovo, upon the road
between Peachiera and Verona. The head quarters
of this division of the army under Gen. Sanaz were at
San Giargio. The lesser park of artillery were at Olioei.
Thefirsteorpsd'armee occapiedLena,SommaCampagna,
CoetozaandVillafranca. A body of 600 Neapolitans were
to keep the bridge el Goito. 'lle bridge equipage was
at Pallanzi. The great park of artillery was at Poz-
zoleogo, whither the head-quarters, with the battalion
of royal guards, were about to march.

GERMANY.

PRUSSIA.—We have received our usual file of
German papers from Vienna of the 30th ult., and
Berlin of the 3rd inst. The King of Prussia has
issued the following proclamation to the army :
I have already, in my pruclamstion of the 18th March,
declared my firm conviction that our common native land
can only regain its ancient power and glory, and the lin.
portance due to it in Europe, if it be strengthened and
exalted both in its totality and in the individual states
which form that totallity,*by constitutional liberties. Here-
upon, in pursuance of this declaration, and of my own free
resolve, 1 promise such a eonstitution to my hereditary lands,
and-I am determined to adopt the same fur myself and my sue.
camors. Supported by my true and faithful people, I shall
carry it out in its csmpletest development and en-
largement to the weal of our native land, So help
me God. Ye, therefore, true and valiant warriors of my
army are called upon to cu-operate in the completion of
this good work, and in order to strengthen and encourage
you to this work, I call to your remembrance how, beneath
our glorious colours' crowned with victory and blessing,
your forefathers founded and cmstituted the renown of the
Premien name. The toils of these oft difficult mm-
-6;06 have always b..en therkfully acknowledged and
honoured by your king and your fellow subjects.
What your ancestors and you have done, under
the gracious suistance of God, you will continue to do,
in effecting the union of our native German land, and
therefore beside our own ancient colours you wear those of
the German empire, which stood for thousands of years,
thaeyou may ever remember, with your German brethren in
arms, you are thestay and defence of the whole unitedGerniany.
Conscious of this your high destiny, let it ever be your aim
to be foremost among the valiant German brethren, to give
your lives and blood for the freedom of your beloved country.
The call to your duty is not from without only, your red is
also to maintain order at home, to secure respect and obe-
dience to the laws, and to uphold our constitution. For the
attainment of this high and glorious e‘..ject, and for the ful-
filment of these honourable but difficult duties., no sacrifice
will be corvidered by you too great. I expect this of you
with implicit confidence, my true and valiant warriors,
firmly resolved to lead you on my own example.—Puts-
dam, May I,IB4B.—FeEDERICK WlLLlAlL—Countersigned.
Count CANITZ.
The Vienna Gattette of the 30 h contains the official
account of the bombardment of Cracow :
CRACOW, APRIL 27.--1 have the honour to subjoin the
following details to the report made yesterday by the Count
Castiglione. After the imperial commissioner, Barrio Kreig,
had been compelled virtually to renounce hie post by the
events of the day before yesterday,. and the combined civil
and military power was lodged in the hands of Feld.
Marshal Count Castiglione, the excitement of the people rose
to such a degree that a disturbance was momentarily expected
this forenoon large bodies of people assembled in the streets,
and soon afterwards, at the request of the police authorities,
a large number of spear. and scythes were seized at the
house of a smith. On this occasion two shots were fired at
the companies, which had been sent to protect the police in
making the seizure. These shots were returned by single
shots from the troops. The signal for alarm was now given;
the garrison repaired to their alarm mtg. Count Castiglione
visited the Casten and then repaired to the square, where
four companies of infantry. and a division of cavalry were
stationed When he arrived here inte:ligence was brought that
barricades were erected in many of the etreets,one of which was
immediately stormed. A shower of balls was discharged from
the surrounding house. upon the troops, who were engaged in
storming it. The barricade was so deep and high that the
taking of it was attended with considerable loss. This first
attack plainly proved that the rise in the city was general,
and that remaining longer in the narrow streets would cause
a great effusion el blood. The troops stationed on the alarm
posts were withdrawn, and, in pun-wince of pre-ooneerted
=mute a, repaired to take up their station at the
fort of the Castell. During this attack, Count
Castiglione was wounded by a shot in his head and side.
He retained his command for acme time, order. d the bom-
bardment of the city from the castle, ant at a quarter to six
o'clock, p.m., resigned the command of the troops into my
hands. The bombardment was continued. At miren
o'clock, p.m., Prince Jablonowaki and Count A. Potoekl
appeared as parliamentaries, and declared themselves ready
to adopt all the requisitions demanded by the military, sad
which were suitable to the circumstances of the case. The
bombardment was discontinued, upon which the accompany-
ing capitulation was dnwn up, and leaulities were suspeoded.
In this skirmish our troops had tan killed and forty
wounded. Among the latter were four officers. The loss 1
on the part of the insurgents must be very considerable.
Our troops bivouacked on their posts during the night, and
the mortars were pointed on the Castsll, and if, contrary to
all expectations, fre.h disorders should break out, I am in a
position to act yet more decisively. While I reserve the
further details of this skirmish for a future opportunity, I
cannot omit to state that all the troops were animated-by
the best spirits, and fought with true loyalty, valour, and
decision.
CAPITULATION concluded with the Austrian government
by the imperial representative of the same, Major-General
Moltke, on the one side, and the city of Cracow on the other
by her representatives, the Cracow burgher landed prnprie-
tors, Prince S. Jablenowski and Count Adam Potocki, in
Cracow, April 26, 184 d, Holf-past Eight o'clock p.m —l. The
city of Cracow binds itself to send oft all the Polish and
French emigrants who are not subjects from the city and its
territory beyond the Amnion frontier, whereby an unmo-
lested departure is guaranteed to them to the Austran fron-
tier. 2. The hitherto existing acting committee is dissolved
from the moment of the pretest convention, and the
formation of a new committee is not to take place. 3. The
1, hitherto existing national guard is to be purified and reor-
ganised, according to the imperial patent of March 15, 1849,
and subsequent instr ictions at the 3finitter of the Interior.
4. All the barricades erected in the city of Cracow are to be
opened, and completely cleared away by 8 o'clock to-morrow
morning at the latest. .5. Any damage welch may have
been sustained in consequence of the events of this day by
the imperial tram., by military persons, and go-
vernment officers, is to be made good by the city.
G. The laying down of arms is imposed as an Lir-
perative obligation i n private individuals, and especially
on the national guards. 7. Complete amnesty in guarantee()
to all persons who have taken part in the events of this day.
As an addenda to the first of the f ,regoing conditions of the
capitulations, it is determined that since the entire departure
of the etaigranta cannot be effected within the 24 hours, on
account of their great numbers, the time is extended to three
days for their complete withdrawal, from the Austrian
dominions.--(Signed) STANISLAW, Prince; JABLONOWSIst,
ADAM POT3CKI,CHARLES BARON MOLTKE, Major General;
ULRICIIsTHAL, Major-General ; THODELD, Colonel.
BADEN.—The Heidelberg Deutsche Zeitung of
yesterday publishes some further intelligence respect-
ing the defeated republicans. It appears that hun-
Lireds have been made prisoners, end that the rem-
nants of the insurgents have formed themselves into
small bands of plunderers. Mannheim is declared
in a state of siege', and government has taken steps
to disarm the civic guard.