The Express.
London, England, 1859-12-03 00:00:00

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:O Dot. SATURDAY. Dla 3.

Tat sontromery between the advocates of direct
gad isdinet taxadea seems still to be in that pre-
liminary stage of egad) all political sad social ova-
troversies, in whisk innumerable merits are 'snorted
as each side, sad ne advantages whatever are ad-
mitted to exist it the other. It is like the old dispute
it to which is best—an °map or an oyster. The pun-
gens of each go on declaiming vehemently without
making the least program towards conviction, 'until
at last the old man is the corner intsrponse with the
simple but conclusive suggestion that both are very
geed things in their way, and had better be taken
separately, and one after the other.
The Clugacellon of the Exchequer, whom ger
governing dame from time to time appoint to do
thee sums in mama arithmetic for them,
understand go well the leaning of their
masters on the subject, that, whether they
happen to be Whig or Tory, they always
OntriTO tO lay five-sixth' of the public burdens upon
ladivids•l expenditure, in exoneration of property
income. There are undoubtedly. great Wage-
manta to a government to take this mode of premed-
ing. The vut total being broken up into a multitasks
of items, and the aggregate weight being diffused
over every day and hoar of the year, is more quietly
endured by the community than if it were gathered
together Into • lamp sum, and paid on a given day.
Tax-paying is, after all, one form of human suffering;
but pain, as we all know, is comparatively easy to
hear who' it but slightly affects every part in taro,
and is felt intermittently ; concentrated on • single
spot, the same amount of misery would be a far
more serious, a far more irritating, and ooneepiently
• far more perilous matter. There is, beside., the
old argument of which Mr. PIT! was wont to make
abundant me, tamely, that by taxing all conosivabla
comforts as d luxuries (and some of them ad colorise)
everyman wee made to contribute according to what
he sajoyed: if he had but a few comforts, he paid
the tax-gatberer little ; if his indulgences multi-
plied sad his gratifications were many, he paid the
tax-gatherer much. All were forced to contribute
something for tea or for malt, tobacco, or sugar;
but in proportion as wealth and refinement extended
the number of caprices and purchase., the State pat
i• its claim for &share of the outlay, whether it was
epics or lam, sporting dogs or signet rings, lapis
lazuli or playing cards. In theory, nothing could
be more fair or just; and practically nothing could
be more convenient, for the collection of these mani-
fold duties needed • civil army of clerks and COW
mialioners. which thus afforded an inexhaamtible
field of influence and patronage. On the other hand,
there have always been many and ardent friends of
the simpler and more economical mode of providing
the ways and means required for national wants.
Direct taxation has had many an eloquent epeeek
made in its praise, and many a goodly volume
written in its honour. As matter of logic it has
never been hard to prove that, if honestly imposed,
it was more economical in every point of view, sad
in many reepecta men jest. The friends of re-
trenehasat have at all these urged' its adoption, bo-
ngoes it is deer that so )Minister will ever be able to
raise it math money within the year by • direct tax
upon property as he am by indirect means upon
expenditure. This is an argument which defies
Mutate.' ; indeed refutation is never attempted.
Equity aging aid clear is the recoremadatios
which direct imposts parses in the eyes of all who,
dislike or dread the extession of patronage. Is our
grandfathers' time it wee straggled against under
the ease of the power of the Crown, which popular
repressatativee in Parliament and wet*, in
the press declared " had increased, wee lnereasing,
"and aught to be diminished." In ear days people no
looser think of royalty in asamexims with abase, but
with good reason assert that the power and pay at
an aristaratie berenseracy has melba apes% actin
and seek to be reduced. lie way saki
possibly berdniesel lamaseries sash Muslim errs
effectually than by isseseas What euntlen, and
compelling our =deal limensiam as rely aerie en
taus imposed as !many.