The Express.
London, England, 1848-03-06 00:00:00

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TAXATION.
Were there no other symptom, the number of
letters which crowd our table, each of them bearing- upon. 4
some objectionable feature in our present system of taxation,
and scarcely one taking up the same point as the rest, would
go far to convince us that, in the present temper of the public,
statesmen coming forward with a comprehensive and fair
proposal for an entire revision of our finance would meet with
such support as would ensure them a victory at no distant
day. As it is impossible,
_from the magnitude of the corre-
spondence to which we advert, to print all our letters, or
even to print many of them in exlenso, we are
obliged to have recourse to the plan of publish-
ing extracts from time to time in a nonneeted form.
A legal practitioner, who writes from Portaea, directs at-
tention to the stamp duties in general. Speaking of a very
judicious pamphlet on the subject, which he encloses, he
says: "It was published seven years ago. I had then just
commenced the practice of the profession of attorney, and
the prospect of a new and heavy direct tax, to be added to
those I paid in common with all the world, and the several
others appertaining exclusively to my own profession, did
not render my prospects brighter." The most important
part of his communisation is the following, which parties
moving in the question of the legacy and probate duties will
do well to attend to :
The outcry which will be shortly raised again-t the stamp law,. is
creeping ant in the following form—far an untrasition of probate and
legacy duty on real property. Now, I warn the public, sad I warn
the press, against putting theqUe.tiall in this shale true we want a
fair probate and legacy duty imposed on real property, if more taxes
are wanted, but it would be an act of suicide to contend for this
alone, without at the vine time requiring a general revision of the
stamp lawn and especially of the probe& duties, which now prim
with such dreadful weight on small estates. A word more to show
to the pubAc the impotence of the question of stamp dubs*, and I
have done. The community think themselves much affected by the
income tax, and so they are : it produces Are million sterling, bat
rich and poor (oomparatively) pay the tel. in the pound. The stamp
tax, however, produces seven millions sterling, and small properties
pay it nearly all.
It is not among lawyers alone that we find this subject ex-
citing earnest attention. The following extract from the
letter of a City correspondent shows that our mercantile
men also are working at the knotty problem, and endea-
vouring; to give their views the precision of definite arith-
metical statement :

25,000,0001. annually may be collected for the public exchequer by
a simple modification and an equitable adjustment of our amp taxa
Not wishing to occupy too great • spare in your column. I give the
suggeetion as brietly u ponsible, i.e., to levy a uniform rate under
the different hewn of taxation without reference to any amount. The
reduced rates I moate are, for
stamps on inland bills of exchange not esseeding lOW. ZO 1 6
Ditto*. foreign bills of ditto (drawnlla this teenary nee red/
in a est to be tamped), 1001. 0 1 II
Ditto on ditto (drawn abroad), WO& 0 1 0
Ditto on policies of insurance, 100/.
Ditto on receipt. exceeding 205., and not exceeding 101. 0 0 1
So on in proportion for every 100
Ditto on bonds and mortgages not exceeding 1001.
Ditto on conveyance, estates, sales, &c, 1001 1 0 0
Ditto on apprentice indenture. for premium, 1002.
Ditto on probate and administrations, including the transfer
of real estates, 100/.
And so on in proportion for every 100/. further advance.
As • proof of the justness of this plan I refer the public to a minute
comparison of these rates with the rates now payable.
A Westminster c3rrespontient draws our attention to the
land tax. Like our Portma correspondent he transmits
pamphlet which he published some years ago on the subject.
We notice this fact because it shows that private individuals,
who have on former OCCASIODS itlikd to obtain a fair hearMi
to their representations against certain taxes or mode. of taxa-
tion, are row taking heart of grace and resolving to try again.
We arc glad of this : many a sensible word which formerly
fell upon dull and inattentive ears, will stand a chance of
being listened to now. And if among our members of par-
Lament there are some (as we would fain hope there are)
laige.minded enough to embrace the subject in its
full extent, to them every one of these isolated sugges-
tions may impart instruction—at all events encouragement
to persevere. The correspondent to whom we are at present
adverting recommends an equalisation of the yet un-
redeemed land ton. We agree with him as to the desirable-
ness of such a step being taken ; but, with a view to an act
making the redemption of this tax compulsory, as a pre-
liminaty te a fair assessment of the tax on incomes from
realised property, the following quotation from our clirre-
spondent's pamphlet tells its own tale
The county of Middlesex, the real property in which is stated at
5,595,5371. per ann., pays 236,2164 or about led. in the pound;
while in Lancaster it is 3,067,771(., and the land tax only 19,4091., or
about Md. in the pound. The great county of York pays about Md..
while Bedford iv near Is. 81. in the pound. The little county of Rut-
land pays about 10d., Buckingham Is. Syd., while Cumberland is let
off for lid. Staffbrd pays Md., and Hampshire, about the same
value, is mulcted in Ild., or just double. The large county of North-
umberlandis let off for lid., andSumex is charged Is. Md.; Hertford
Is. 6d., Westmoreland Md. The average for England I make about
9d. in the pound. The highest rounty i Bedford, Is. edl. , the lowest.
Cumberland, lid. Da Wales similar discrepancies are observable,
which • reference to the table plainly shows. But the inequalities
among the counties bear no proportion to those among the towns. In
counties they are set off in some degree against one another, but in
the separate districts they stand out in all their enormity. Take, foe
instance, the small yarish of St. Paul, Covent garden, paying 2s. al.
in the pound, and Marslebone only • farthing. Wnitmimter, in the
aggregate, at stout pod. The City of London near Is. 61.; the town
of Liverpool does not pay ooe.tenth of a penny. Manchester contri-
butes not exceeding 21. City of Norwich the enormous rated 2s. Id.
Brighton not more than 1/d. • Exeter city, Is. 51d. Leicester, 2itd.;
Cambridge, Is 91. Lancaster, id; Oxford, 2s. 3d. Berwick, d.•
Gloucester, 18.7 d. Dover, 71.; Bury, 38. nid. larwich, 7d.; Li
chance, Is. sd. Southampton, 311.' Kidderminster, le. Md. Tewks-
bury, 41. • Winchelara, 3s. Id. Bath, lid., Leeds, Md.; Southwark,
11d. There are doubtless great inequalities in the City of London,
among the different pariehes, but I have not correct data to do mote
than give the aggregate. Great ma these inequalities are, I have ma-
son to suppose they are greater than they appear, owing to the irre-
gular mode of assessing in the different perishes, in lane of which
the property is valued up to the full annual value, and In other=
at two-thirds, and some even at half ; therefore, the land tax
tai y at Ss. 6d. in a parish where the ameestant is only half the en.
owl value, will be virtually only half what another parka pays
where the assessment is top to the full manual value. This will case
a still further discrepancy. Several cases of this description have
come within my own knialedni, and, ham inquiries I have made, I
have reason to believe they are far from being uncommon.

UNITED SERVICE INSTITUTION.—The seventeenth
annual meeting of members was held on Saturday, at the
house of the institution, Whitehall-place. The Earl of
Hardwicke presided. The report of the council stated that
the favourable anticipations which they tad expressed last
year had been fully realised, and the various improvements
admitted by increase of space and general accommodation,
had been carried out or were in progress. The measures of
finance adopted by the council to meet the pressure of
limited funds, had succeeded to a satisfactory extent, and
they would therefore be able to resume a more liberal ex-
penditure on the library—an object of the first importance—
as well as on other branches of the institution. The sub-
scription for the lecture theatre remained still insufficient
for the work, end the council took that opportunity of urging
the members to lend their assistance towards its completion.
They congratulated the members on the internal condition
of the institution, and the improved position which it held
in public estimation, u evinced by the large and increasing
number of its visitors. The number of members on the let
Jemmy, 1847, wee 4,031, and the number of new members
during the year 74, making together 4,105. From that num-
ber were to be deducted 88, being 55 deaths and 33 with-
drawals, which left the number of members on the Ist Jan.,
1848, 4,017. During the present year 15 new members had
been added, which left the present number 4,032. The in-
come of the past year had been 1,5241., and the expenditure
1,43.51., leaving a balance of 891. to the credit of the institu-
tion. Of that sum 321. was in the banker's betide, and the
remainder had been invested, together with the amount of
life subscriptions received (1311./, in the public funds. The
funded proper.), of Use institution consisted at the present time
of 1,700/. 31 per cents., in addition to 4521. 91. Ild. con-
sole, belonging to the lecture theatre building fund. To the
latter fund 301. Os. had been subscribed during the year. The
total Amount received on that account, since the fund
was opened in March, 1845, was 425/. lfis. sd. The council
acknowledged, among other gifts to the museum, the receipt
of a valuable collection of marine patntings from Mrs. Watson,
who had, in addition, fitted up an apartment in the building
for their reception at her persona! expense. The counel had
j.re3eLted the ipionia of an todoraiy member to Mrs. Watson
as an acknowledgment. The report WAS adopted unani-
mously, and the meeting then proceeded to 611 up the vacan-
cies in the council caused by the retirement by rotation of
eight memLars. Colonel P. I. Yorke, Captain Fraser, and
Lieut. Raper were re-cleated, and Lieut: Col. C. J. Bund-
ling, 'Alex. Nisbett, M.D., Commander J. Gordon, R.N.
Major J. Thornton, and Lieut.-Col. R. Parker were elected
in the room of Lieut.-Col. Hanmer, Captain Sir J. C. Rosa,
R.N., Major Agnew, Rear-Admiral the Hon. E. S. P. Knox,
and Captain Bernard. The election of auditors followed,
and a vote of thanks to the chairman concluded the
proceedings.

LASCasTER. ELECTIOS.—Mr. Gregaon having been
unseated for Lancaster, on the ground of bribery, another
elee•ion will of course take place. Two candidates are
already in the field—Mr. R. B. Armstrong and Mr. Edward
H. Stanley.

THE ORDER OF THE THISTLE.—Her Majesty has
nominated Lord Dalhouqe to be a knight of the Thistle,
vacant by the death of Earl Moray.

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