The Northern Daily Times.
Liverpool, Merseyside, England, 1857-01-12 00:00:00

THE THREE YEARS' AVERAGE CLAUSE.

Mr. George Bucknall, of Stroud, wrote to the president,
enclosing copy of a letter from Mr. Keogh, secretary to the
Board of Inland Revenue, dated Somerset Houie, 23rd
December, 1856, announcing the decision of the board on
his appeal to the special commissioners, claiming exemption
on the ground that, on the average of three years, he had
made no profits ; which decision Mr. Bucknall describes as
" raising a point of considerable importance to the mercantile
community. viz., whether the averaga of income during
three years is to be on all the transactions of trade,
or only upon such parts of the trading as may be car-
ried on at the time of assessment." The following
extract from the official letter explains the circumstances of
the case :—" It appears that a pertion of the three years
prior to the 6th April, 1856, Mr. Bucknall was the publisher
of a newspaper, as well as ptinter, bookseller, and stationer;
and that, although •he made a profit from the three last
mentioned trades, yet that he sustained a loss by the
publication of the newspaper, in the years 1854 and 1855,
exceeding the profits of the other concerns, and was allowed,
on that account, total relief from the tax for those 2 years; and
he considers that he should also be exempted from any charge,
for the present year. As,however, Mr. Bucknall discontinued
the publication of the newspaper in 1855, Ito is not entitled
in estimating his profits for assessment for the current
year to deduct any losses from that concern which was
thus discontinued prior to the 6th April last, the assess-
ment being applicable solely to the concerns which he
was carrying on at the commencement of the fiscal year.
The district commissioners, therefore, acted in conformity
with the law in determining his liability with reference
to the profits of his trades as a printer, bookseller,
and stationer ; and, it is apprehended from the ienquiries
which have been made, that the sum in which he is
assessed does not exceed the amount of such profits." Mr.
Keogh, after the ordinary preface, had said, "I am directed
to observe that persons, exercising trades or professions,
are assessable each year in the amount of profits derived
therefrom on the average of the .preceding years." But
the decision of the hoard appears to be at variance both
with the clause of the Act of Parliament, and the board's
own definition of that clause. There seems to be neither
law nor justice in depriving Mr. Bucknall of the benefit of
the three years' average because, in the last year, he, like
a prudent trader, discontinued a losing concern.

DIRECT AND INDIRECT TAXATION.
From the numerous communications read on this sub-
ject, the following is selected :-
69 Lombard•street, London, Dee. 26, 1856.
, ,

Sir,—l have read your address in this day's Times with
no little interest, under the peculiar and personal circum-
stances to which I beg leave shortly to call your attention.
Having, within the last fortnight, been favoured with a
requisition from an influential section of the electors of a
parliamentary borough to offer myself as a candidate on
the first occa,inn of a vacancy, it became a matter, of
serious consideration under what conditions I should
accept the proffered support.
On the 18th inst., I answered the requisitionists, in a
letter from which the following are extracts :

"Direct taxation is the only honest system, for by it
every one would know to what extent he was taxed to the
exigencies:of the State, and would, therefore, narrowly
watch the proper and economical expenditure of funds to
which he had directly contributed.
" Under indirect taxation, no man knows the enormous
extent to which he is made to contribute to the National Ex-
chequer, and this system is maintained expressly to continue
him In that ignorant,:, and sl protect the countless inst(u-
merits of official exaction from his pvtest and resistance.
And there is this further consideration, that direct taxation
would extend the principle of free trade to our imports and
exports, and greatly simplify and reduce the cost of collection."
Proceeding to the subject of parliamentare reform, I observed,
"As taxation without Representation, is sheer tyranny,
I wou'd supersede indirect by direct taxation, and make pay-
ment of a liabitity to the tax an essential ingredient of the
electoral qualification. The untaxed could have no legiti-
orate cause for complaint in, being excluded from the
suffrage; and the taxed haVe a constitutional right to
participate in Parliamentary representation."
You will thus perceive that I have good reason for
rejoicing at your timely and able support of the principles
von which I have staked my candidature.
Having upon two recent occasions attached my signature
to letters,which appeared in the city articles of the Times—
(see that, journal, of the 9th axid 19th inst ) —on the culti-
vation of, the date sugar in Bengal, I trust we shall not
differ on the justice. 'necessity, -and expediency of extending
the advocacy, of the principle of direct taxation, and its
squential consequences to our Indian empire, and, in fact,
to all our colonial pessessior 8.
With the intimation that you are at perfect liberty to-nse
this communication in any manner you may think conducive
to.the attainment of our common object, I beg to subscribe
myself, Sir, your obliged servant, .J. T. MACKENZIE.
Robertson Gladstone, Esq._
Amongst other correspondents on the same subject were
R. Dawson, Esq., BaisingbdTstreet, London; Trevetban
Spicer, Esq , Helston'Bouse, Bayswater; H. G. Lambert,
Esq., Killingworth House, Newcastle-upon-Tyne; D.
Williams, Esq., Brighton ; W.- E. Landricke, Esq.,
London; the Editors of the London Morning Star, Jersey
Independent, Lincolnshire Chronicle, and Belfast _Mercantile
Journal, and Mr. Heyward, Torquay.

IRON SHIPBUILDING.—Want of space. has prevented us
from noticing several interesting communications from
Mr. John Clare, jun., of Liverpool, on this important sub-
ject. He recapitulates the losses that have lately occurred
through the faulty construction of our iron built vessels, and
states that the Board of Trade should not grant certificates,
or Lloyds insure vessels unless they had proved them to be
seaworthy. He further calls upon the iron trade to support
him in his efforts to prevent the awful waste of human life
and loss of property which takes place owing to these ill
constructed ships. He is willing to point out a method
how this great evil may not only be effectually prevented,
but likewise entirely obviated. Mr. Clara professes to be
able to show how gunboats can be made shot proof, aid at
the same time ob!erves, the Government, during the last
war, adopted some of his plans_ without acknowledgment,
the particulars of which he intends shortly to lay before the
public,—Mining Journal, 10th Jan.
Tun DEFENDER OF kARS, GENERAL KMETY.—General
Kmety, the defender of Kars, under the command of Gen.
Williams, has arrived in Paris, where he is going to pass
some months on leave of absence granted to him by the
Turkish Government. He is a man of about b 0 years of
age, of the true Magyar type, and appears to enjoy perfect
health, notwithstanding the rude trials to which'he was
exposed during his camnaigns and in exile. The son of a
Protest ant clergyman, Krnety entered the Austrian service
at an early age. He held 'the rank of Captain when the
Hungarian insurrection broke out, and by his bravery on
the 'field of 'battle he gained the epaulettos• of general.
When the Hungarian insurrection was suppressed, more
fortunate than many of,his companions„ be escaped into
Turkey. ' Shtunla was' assigned to him as a place of resi-
dence,,and afterwards Aleppo. In the latter town,, at the
head of a few Turkish-soldiers, he successfully, defended
the French Consul's house from the attack of' a fanatic
mob. . When the war with Russia was declared the
Turkish Government was well pleased to avail itself of
General Kmety's services. His expoits, first as commander
of the Bashi-Bazouks, and subsequently at Kars, under
the command of General Williams, are too well known to
require repetition. .When Kars could no longer hold out,
Ktnety, who would not surrender to the Russians, suc-
ceeded, with nine companions,•in making his way to Omer.
pacha's head quarters at ErZerOUTE. The Porte rewarded
him with the military decoration, and the rank of General.

SUICIDE OF MR. HIGGS, CORONER FOR THE

DUCHY OF LANCASTER.

On Saturday evening, Mr. Adamson,' one of the
summoning officers for Lambeth, received information
that a _ gentleman had been .found dead in bed, at
116. 7, Crosier street, and on proceeding to the
place he had his attention directed to the strong
smell of the essential oil of almonds which pervaded the
bed room, and which became stronger as he approached
the body. The unfortunate man turned out to be Mr.
Thomas Higgs, her Majesty's coroner for the Duchy of
Lancaster, and formerly for many years deputy coroner for.
Westminster. There is but little doubt that the deceased
has, for Tome years, laboured under some delusions of
mind ; and has, it is stated, been for the last twenty years
an inveterate opium eater. He was exceedingly partial to,
reporters for the press, and formerly his office in the
Cloisters, Westminster Abbey, was open to them for.infor-
mation as to where his inquests were to be held, and should
business take him away, in order to accommodate them he.
posted his list in the window. H 3 was very ecccutric, and
on one occasion, producing to a reporter a small preparation;
about the size of a pea, and having a hammer in the other
hand, he seriously assured the party that if he were to.
strike is but one blow it would have the eff?ct of hurling
the cloisters and Westminster Abbey high into the air. On
another occasion, a report having appeared of one of his in-
quests in the papers, which gave him some offence. on a repor-
ter calling upon him for information as to that day's inquests,
Mr. Higgs handed him a large hammer saying, ". Sir, take
this, and you will do me a great favour by kaockinz. out my
brains, for the papers to day containing the report of my
inquezt yesterday have brought tee into ridicule with the
Queen and the public generally." A more liberal or kind
hearted gentleman than Mr. Thomas Higgs could -scarcely
be found. We believe we are correct in stating that Mr.:
Higgs was never married.