The Express.
London, England, 1851-08-09 00:00:00

THE INCOME-TAX COMMITTEE.

(From die Dar, Net's.)

BE the opinion popular or unpopular—be its disse-
mination favourable to party interests or unfavour-
able—we do not hesitate to proclaim our belief, that,
in order to place and keep the national revenue on
such a footing as will render financial reform prac-
ticable and safe, and in order to pave the way to the
full realisation of a system of free-trade, the income
and property, tax must be made a permanent item in'
the ways and means of the year. And, in addition,
we believe that, to render the income and property
tax endurable and permanent, its incidence must be
rendered more equable—the sums levied upon indi-
viduals must be more exactly adjusted to the real'
value of their property—and the mode of perception
must be rendered less vexatious and oppressive.
Now it so happens that both the theory of direct
and indiroet taxation, and the practical working of
this special direct tax, are very imperfectly under-
stood. It is therefore n matter of urgent importance
that no efforts be spared, no opportunities allowed to
pass of enlightening the tax-paying public upon
`these points.
This is the reason why we supported to the utmost
of our power Mr. Ilots's motion fur a connuittee of
the House of Commons to inquire into the working
and effects of the income and property tax. And
this is the reason why we expressed unqualified re-
gret and condemnation when the committee wound
up its business for the session with a resolution not
to report the evidence it had already taken.
The only shadow of a reason assigned in vindica-
tion or palliation of this extraordinary resolution is,
in the words of the CHANCELLOR of the Emits:taus:a,
that " the evidence is incomplete, and that new
evidence was to have been produced quite contra-.
dietary to some of that in possession of the cam-
mitten." 'this is nothing to the purpose. The evi-.
dence will be read and taken at its worth—mica.-
poillum. Men will not make up their minds on
so important a subject till they have examined all
sides of the question. They may be studying the
evidence already collected by the committee in the
mean time ; they will examine the counter-evidence
hereafter.

The method of examining evidence in our courts
of law has impressed some strange fallacies on the
national mind in respect to it. The whole sys-
tem is artificial. A jury is secluded front
intercourse with other men while hearing
evidence; it is only allowed to receive certain kinds
of evidence, from certain parties, elicited by certain
forms of interrogation ; it is compelled by confine-
ment and want of nod to return its verdict within a
i limited time. The pit:Want of information given
t) the jury is arbitrarily limited; the time within
which it is to sift it and form its conclusions
on it is limited; the verdict of a jury is, of ne-
cessity, nothing more than as close an approximation
to the truth as these unfavourable circumstances
allow. Of old, contested rights were decided by
rower of battle, now they are by wager of evidence ;
it is ?sayer. haphazard all. But in our general
education the study of the laws of evi-
dence has no place ; the only school wherein
anything like a studs- of the laws of moral
evidence can be prosecutid iv in our courts of law.
]fence men jump at the conclusion that their peculiar
mode of examining evidence is the only true one.
and attempt to adopt it, with all its trickery and
sharp practice, in all their practical inquiries.
This is abundantly obvious in the proceedings of
parliament. Parliamentary committees are as cap-
tious in their exclusion and admission of evidence as
lawyers. They are as much afraid of advantage
being gained by one party being heard before ano-
ther. They dream of having all the evidence on a
given subject collected within a given time, and a
tinal and irreversible division conic to at onto. But
such procedure, if wise in litigation (which we
doubt), is madness in legislation. There no
kind of information ought to be excluded ;
no evidence refused nt the time because the oppo-
nents are not ready with theirs ; no supplementary
evidence refused at the last moment; no unalterable
decisions pronounced.
On these grounds we think that the method
adopted by the water committee of this session—the
publication of the evidence from day to day--is the
wise one. And thinking this, with respect to
question of limited and local interest, we attribute
infinitely more importance to such periodical publi-
cation in questions which concern the whole nation.
• The public cannot be too early put in possession of
facts and opinions concerning so important a matter
as the income and property tax. It runs no danger
from receiving that information piecemeal. Even
though the whole evidence were published at once
its several parts must still lx read m succession. The
advocates of the widely different views which prevail
respecting the tax in question will take cure to warn
the public against premature conclusions, and to point
out what they deem erroneous or one-sided in .he
portions of the evidence published.
We have another reason for wishing to have the
evidence already taken by the Incinne-tax Commit-
tee published without delay. It is evident that
powerful parties arc exerting themselves in the most
unscrupulous manner either to suppress this inquiry
altogether or to ensure the publication of its results
in a way calculated to confirm their own foregone
conciusions. It was with very great difficulty that
• Mr. Hew' got his committee, and with greater ditti-
, why still that lie got it organised and set to work.
No subterfuge, no chicanery was spared, to prevent
his having evidence taken before the close of the
session. If the evidence already collected is not
published now, no pains will be spared when podia-
! meat meets again to procrastinate the taking of
further evidence. A struggle is making to gain
time, in order to force the House of Commons into
a vote on the income - tax before it and the
public are properly instructed on the question.
If the evidence is published now, ministers
will take care that the count2r-evidence, which
they boast to hold in relynti.i, is produced at
an Carly period of next session. If it is not published
now they will spare no device, no cajolery, no inti-
midation, to prevent the further prosecution of the
inquiry.
After maturely weighing these considerations,
we this day commence the publication of the
fullest and most accurate report we have bon able
to procure of the evidence given before the com-
a mittee on the Income and Property Tax this ses-
sion. We do so in the full conviction that by this
means only can we ensure the honest prosecution of
this important inquiry, and prevent the time and
• labour already expended by the committee from
'being entirely thrown away. We are quite aware
of the extent of the misrepresentation and obloquy
to which we must expose ourselves by this step. V. c
may even foresee a danger of some trifling personal
inconvenience. But the object to be attained is of
infinitely too great importance to admit of our being
deterred by such anticipations. The veteran re-
; former who, for more than thirty years, has devoted
his whole time and energies to his country, has
obtained this evidence for the public by persevering
sickness: efforts,oififetutniisionineft
evidence
domecint
sec
ct ecae!whehiivsl-eleinelpaobleuthrhleel hourso,ta.l
lministersTno hofet
trosihpaiunt
b.e
resumec
az!.
mortification
the inquiry immediately upon the opening of next
session. And in the mean time the public will
receive a large amount of valuable information. We
therefore invite attention to the report of Mr.
PRESSLT'S evidence which appears in our impression
of this day : the rest shall follow, until the whole is
in the possession of the public.

[The evidenee here referred to occupies upwards
of six columns of the Daily News of this day, and is
"to be continued."]

ROYAL ASYLUM o' ST. ANN'S SOClETY.—Yester-
day, the half-yearly general court and election of children
into the Asylum, took place at the London Tavern, Bishops
gate-street, Mr. E. lialasell in the chair. A report was
read, which gave a satisfactory account of tho progress of
the institution, but observed that it still required constant
care for its support, as the funds at the disposal of the com-
mittee were not sufficient to provide for future candidates
es well as present inmates. The committee acknowledged
with gratitude the receipt of a legacy of 6001. from the late
Miss M. A. Clark, of tipper Harley-street, and of 20W. front
the late John Hasler, Esq , of Regent-square. No help had
been afforded the clergy during the last six months,
but it was hoped that ere the close of the year their wonted
valuable aid would not be withheld, and that the claims of
the institution would in future receive increased support.
The report herb's been adopted, 16 children were elected
into the Asylum, and the business terminated.