The Express.
London, England, 1851-01-20 00:00:00

selt the views and the nrcessities of the liberal end
lay catholic*, nor sanction any measure which
they might consider to be one of oontomely, plump-
tion, or even intolerance.

THERE is this =piths& iallist financial schemes of
existing statesmen, that they evidently strive to lay
down such foundations ot taxation as may without
effort or coiatrivanos be at once raised up by a vote to
sey magnitude oe height This is the difference be-
twee. what ere called war taxes and peace taxes,
peace taxes beieg those dales on imports and con-
, sumption, which war or distress greatly diminishes
or suspends, war taxes being those from which people
have no escape except in utter ruin.
Hence the immense value of an income tax to a
government. At three per cent it can always be
doubled, without producing the decei'ful result et in-
crease in the rate of indirect taxation. Whilst the rise
in the tariff figures produces no corresponding rise in
the total amount levied. The income tax was, and
we fear will remain, a great base of direct taxation.
Not content with it, however, ministers are about to
lay the foundation and abut= its for another : this
is--the house tax. The window tax is so unpo-
pular, so c einter to the free and sanitary spirit of
the age, that it will, as it deserves, be given op. But
let it be marked, that government gets in lien of it a
much better, because a much mire stretchable tax,
in the house tax. It is one of these that may be
augmented in an emergency almost ad libitum, and
which it may require years for the tenants on lease to
escape. We do not say bet that in itself the house
, tax is a tax preferable to the window esseesment,
bet it is a more dangerous one in the heeds of a
government
It is quite evident that no new indirect taxes will
be proposed by any Chancellor of the Exchequer
of our times. OJ the contrary, it is certain that many
eiperiments for lightening indirect taxation can and
will be made. Should they fail, or should any
sudden distress, or famine, or catastrophe, come to
paralyse indirect taxation, and cause a large de-
crease in the customs and excise, then we may and
must expect the kerns' d burden to fall upon those
direct taxes which parliament are now about to esta-
blish and enlarge.
We do not indulge in these reflections from any
desire to discredit direct taxation, or to see indirect
taxation restored, but to impress on people's minds
the fact that direct taxation throws the burden that
is heaviest and meet felt, whilst at the same time it
is that most in the power of parliament and govern-
ment to augment. For the same reason direct taxa-
tion is that most calculated to produce serious dis-
content. An indirect tax, which may be avoided
even in appearance, is borne with more equa-
nimity than the direct tax, which cannot be
shaken off. It is the law of direct more than of
indirect taxation that has unsettled France, and in-
troduced the principle of red republicanism amongst
the small proprietors of agricultural districts. The
Eoglish parliament will avoid placing the burden
of direct taxation so low as to produce this effect, but
this very exemption makes it press with still greater
severity on the classes that do pay it.
Hence arises the great necessity for a tax so per-
manent and so onerous being assessed on some prio-
(into of fairness. And we are sorry to say that no
effort whatever seems to be making for this purpose.
The income tax, there can be no doubt, fells with full
weight upon rent, and 'open such wages as attain its
standard, whilst it falls inevitably light upon all kind
ot profits. And we need not remark that it falls
with ten times greater preumre on the earner, on the
man who, by his skill, prof, ssioual Wen's or intel-
eminence, creates an annual ice nne, than on the
man who inherits, spends, and hands down an in-
come derived from the land or the funds. Mr.
CHARLES DICKENS pays es large a per centege on the
value of the creations of I.ii brain, as the noblernael
who derives his land from the Conquest, and who
can spend its produce without impairing the fortune
of his children.
This, however, is so hackneyed a complaint, that
statesmen have made up their minds to ignore it.
But the worst of it is, that the new house tax wiU
sin by just the same unfairness. For, in truth, there
are no men who spend so large a proportion of their
income in house rent as the professional
du.. Let as suppoeo an intelligent earner
to make 71;;,`. a year, and that his home
rent Ii 1001.. no extravagant eitiente he pave',
3 per cent. of his 701,!. a year to the income tax. His
window tax or house tax at 10 per cent on the rent, is
1y per cent. mor.: upon his income. His poor and police
rate amount, probably, to double his assessed taxes, if
not more. Here is another 3 or 31 per cent. So
that, without speaking of carriage or servants, be
pays a direct tax of at least 8 per cent., if not more,
upon his income, besides his bearing an immensely
larger share of indirect taxation than his opulent
neighbour.
Thus, whilst the income tax levied upon perish-
bale earnings and permanent resources in the same
proportion is of immense injustice to the former, the
Same injustice is shout to be perpetrated in the
house tax. The rent of a man's house is not in pro-
portion to his income, and c'rtainly not to the income
of realised property. Let it be calculated what are the
scale and rental of houses occupied by men from 1001.
a year up to 40,0001., and it will be found,
that whilst the one spends one sixth or one seventh of
his perhaps perishable income in house rent, the
richer man spends not one twentieth or one thirtieth.
And ;et government already levies a large amount of
taxation, and is laying the foundation lir raising a
still larger proportion, on such a palpably unjust and
iniquitous basis as this.
If ever there was a time when this must come
home to the breasts and calculations of many, it is
the present, in which amidst the suffering of almost
all interests none has suffered more than those of the
earner of every profession and every grade. In times
of large profits, large rents, large remunerations,
the earning class grumbled not at: being mulcted. But
when every day displays this class cut down, that
profession ruined, and such a thing as a fortune to
be made in none, it is fit that Treuury ministers
should have other interests and other principles of
justice than those which prevail in parliament, or
which make ouch noise in town and county meetiogr.

" MORE last words from Mr. Barna!" More let
ten from Mr. BENNErr—mere lengthy epistles from
Sir JoNN HARRINGTON—more curt replies from
Bishop BLOMEIELD. But u yet no resignation of St.
Paul and St. B►rnabu. It is, however, coming at
quarter day next. But even then it is not quite so
certain as a visit from our landlords; for the Clan of
Arches and the " law of the church " are to be ap-
pealed to by Mr. BENNETT'S friends to see if they
won't avoid the fulfilment of his volantary engage-
ment to his Bishop. Such is the substance of the far-
ther correspondence on the part of Mr. BENNETT.
Aud a very (uuuy eorrespOtidellee it is. 00e would
really suppose, from the tone, manner, and language
in which his churchwardens acdress Mr. BNNNETT,
that he was already a cardinal of the Romish church,
the Grand Llama of Thibet, or the chief of the Brah-
mins, for they " desire to approach " his person as it
were enclosed in a glass cue to preserve it from even-
plical impurity, and onlyto be seen on high days and
holydays • they urge upon him, in affrighted lan-
guage, and with almost bated breath, the most deli-
cate legal reasons why he should break his promise ;
and proclaim him to be quite .martyr for the liberties
of the charch of England; mach after the fashion in
which those fine fellows, the congregated trades of
Limerick " venture" to blarney his eminence Dr.
WISEMAN.
Whereupon Mr. BENNETT, from" St. Banshee" of
ooaree, replies that, as he offered to resign if his
Bishop should deem him " guilty of unfaithfulness to
the church of England," and as his Bishop has pro•
moaned him very guilty, therefore he must resign ;
that he can be no party to any law proceedings to
determine whether a promise to resign to a patron at
• future date is not void ; but that he will bold over
his resignation till March the 25th, that they may
" pursue any further course in the matter which they
may deem advisable."
Thus fortified, Sir JOHN HARRINGTON asks the
Bishop to speck in detail hie objections to Mr. BEN-
MITT'E practices and principle., that they also may be
included is the agreeable discuseion contemplated in
the Court of Arches. But the Bishop sternly " de-
clines." Re has bad enough of Mr. BENNerr and Sir
JOHN ; their letters are long, their inquires are tremble-
some, their object is disingenuous. Menem die
AMR et "Fulham Palace" is now with will Vide
unsay banged In the faces of those who ease were,
Its ebertehed geode. Aid "dear Mr. Brattarr* fa
abut to be ticked oat of a church, from which
• dear Mr. Donsworru " has, with much better
bete, gone of hie own accord.