The Express.
London, England, 1857-02-03 00:00:00

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Fee sno w. questions will apparently engross much
of the attention of the Legislature during the ensu-
ing six months. The especial question at present
most warmly agitated is that of the Income Tax.
Our own opinion on this question has already been ,
expressed. We do not see how it is possible
fairly to proportion the incidence of the In-
come Tax to the means of the payers, or
to deprive its awaranient of that arbitrary
character which must always render it unpalatable.
We are, therefore, of opinion that its present amount
ought to be considerably diminished in the course of
the coming Session, and that mosaures ought to be
immediately adopted for ensuring its ultimate ex-
tinction at no distant date. Experience has shown
that this tax ought to be reserved for occasions
when some important but transitory exigency ren-
ders a large increase of revenue for a limited period
indispensable. It appears to us that in this view •
majority of the general public concur, and
that Ministers ere not disposed to offer any
very resolute opposition to it ; but the question
of the Income Tax cannot be decided without refe-
rence to other questions of finance. There are out-
standing bills of the war still to be paid. There are
reforms to be introduced into our defensive eeta-
blishments, which may require—at the outset, at
least--eome additional expenditure. There are
plans for the improvement of prison discipline and
the general treatment of the criminal class, and for
the extension of general education, all of which, if
adopted, must also be paid for. Ultimately, we feel
convinced, the adoption of the improvements, civil and
military, to which we ailudc,will prove a real economy;
but for some years, until a re-adjustment of the
various executive departments can take place, addi-
tional expenditure is likely to be incurred on their
account. Alterations, too, are called for in our Cus-
tom Tariff, and in our Excise Duties. Now, all the
impending expenditure entailed upon us by them
pomade changes, and the outstanding debts of the
war, must be provided for. Row is this to be done
Few will be bold enough to reetemosod any
addition to our permanent debt. It is allow-
able in private persons, who feel the pees•
rare of an unequal tax, or of a vexation'
kw, to demand the abolition of either with-
out reference to other considerations. All that
is expected of there is to tell where they are
pinched. Bat it is the duty of law-givers and
administrators to take mom comprehensive views.
It is their duty to take into consideration the public
service as well as the public payment—to combine
the most rigid wanosny with the most anxious care
to keep the public service efficient—to apply oh
lenitive' to publics suffering as shall not undermine
the constitution.

Our foreign relations will probably receive a '
large share of the attention of Parliament. The
danger which threatened Switzerland appears to
have been averted. The fair promises, however,
which induced the Republic to liberate the Neuf
chatel prisoners, and intermit its armaments, are too
vices to be entirely satisfactory. A watchful eye
meet be kept an the progress of the negotiations of
which it is now raid Paris is to be the scene. Italy
is more disturbed than ever. The Austrian amnesty
has been neceessrily fruitless. The Italians my to
themselves that it is a mood of the moment, for the
continuance of which they have no guarantee. The
same arbitrary power which grants an amnesty to-day
may to-morrow restore the Reign of Terror. Only
in popular institutions which can check the
self-will of rulers is there hope for the Italians or for
any nation. The condition of Naples is terrible, and
threatens revolutionary explosions at any moment.
The rest of the Continent appears to be tranquil, or
rather apathetic, but the tranquillity is only super-
ficial. Who can look at France without feeling that
the chances of permanent tranquillity are daily
diminishing ? These matters concern us as a nation,
exactly as the prospect of a fire breaking out in the
next house concerns us as individuals. But the
hostilities in Persia and China affect us directly and
immediately. It is to be hoped that no time may be
lost after the opening of the Session in insisting upon
the most full and unreserved explanations of our war-
like demonstrations in the East.

We are glad to learn that definitive arrangements
are being made by which the °Mom of Clerk of the
Ordnance, salary 2,0001. a year ; of Deputy Secretary
at War, salary 2,000!. a year; and of Director-
General of Army Clothing, salary 1,000!. a year,—
at present held by Mr. MONSELL, Sir BENJAMIN
ItliWE.9, and Sir Tttoius Thousauma—have been
abolished, at a saving to the country of 6,0001. a year.
Colonel MUNDT has been appointed Governor of
Jersey, and Sir BENJAMIN Hawes becomes perma-
nent tinder-Secretary of State, while Mr. GODLEY,
the late Director-General of Stores, is made Assistant

Under-Secretary of State.
To conduct the extensive correspondence which
must necessarily exist between the War-office aa now
constituted and the if cue Guards, end to advise the
Secretary of State cc the details of military matters,
a new dike hes been created—that of Secretary for