The Express.
London, England, 1861-09-10 00:00:00

THE BRITISH AN.V.VIATII)N FOR THE

ADVANCEMENT of SCIENCE.

(FROM OUR Owl worms.)
MANCHESTER, Sen. 9.
The variuus sections resumed their sittings this
morning.
SECTION F.—ECONOMIC SCIENCE AND
STATISTICS.

Thi'. section met under the presidency of Mr. Newman'',
and was well attended throughout the day.
Mr. NMI/MICH, the president, made some observations
on the extent to which sound principles of taxation are em-
bodied in the legislation of the United Kingdom. He said,
as regarded the taxation of a free country they might safely
lay down two fundamental moos, one of those canons being
that there should be a willingness to pay whatever taxes
were rendered necessary for the safety of the state ; and,
secondly, that there should be boldness to devise the best
methods of taxation. Theis were three other canons that
in devising any system of taxation they must bear in
mind —rust, the amount, large or small, of yearly
revenue to be raimd ; and, in the second place,
the extent .of population, large or small, from whom
you are to raise that revenue ; and in the third place the
nature and variety of the employment and resources of the
population from whom the revenue is to be raised. There
was of necessity a great difference between a country where
the great man of the population was dependent on trade,
and a country like France, where the great mar of the popu-
lation are dependent on the cultivation of bend which Imo
mainly their own property, as in France. Three leading
theories hail been put forward at varn sus times on this sub-
ject. It had been contended, fur instance, that all taxes
should he arranged and levied on the principle that every
person should pay in proportion to the amount of protection
to person and property, that be receives from the state. A
second opinion was that all taxes should be paid and
levied on the principle of taloa the largest proportion
of payment from those persons who had the largest
income, and that therefore the tax on incomes should be
progressive; a man, for instance, whose income was 100 f.
a year paying 1 per cent. tax, while • man with an income
of I,oooi. paid 5 per cent. A third principle put forward
was that taxation should not be placed uu labour and skill,
but should be placed as • burden on realised property. He
disagreed with each of those theories. The fundamental
canons of taxation laid down by Adam Smith were—first,
that persons should contribute in proportion to their re-
spective abilities; secouilly, that the assessments should
be certain in amount, and the liabilities thereto clearly de-
fined ; thirdly, that all taxes should be levied at the time
and in the manner most convenient to the payer;
fourthly, and that the taxes levied should take out
and keep out of the pocket of the payer the
smallest possible sum. He believed he should be able to
show that we had in this country succeeded to an extent
of nearly GO per cent. in reducing these classical canons
of taxation into practice. The gross imperial revenue in
1860 wee 71,000,0001., and of this amount 37,500,0001.
was raised below the line of interference with in-
dustry and skill. Fire, there were taxes on spirits, to-
bacco, and wine, which yielded more than nine millions ;
taxes wholly immense's, viz.—The nutonm duty on corn,
the railway duty, and the Pont-office revenue realised
nearly five =dhotis ; then, the taxes on the transfer
of property, the succession duty, the legacy duty,
and fire insurance (half) yielded eight millions and • half.
Then the taxes, more or less interfering with industry, en-
terprise, or skill, yielded 33,000,0001., or 47 per cent, of the
total revenue. The conclusions to which he arrived were
that, as regards tkis country, a very large part of the im-
perial revenue —a part exceeding one-half—was raised by
taxes not open to serious objection on any ground, abstract
or practical; thel, that in our old country, in which
911,000,000/. of total revenue, including local taxation, has
to be raised from 30 millions of people, the greet man
of whom subsist on wages, indirect taxation to •
large extent is inevitable, and may be so ad-
justed as to avoid almost entirely the evils of
rijustice and oppressiveness ' • 3rd, that, combin-
ing the imperial and local taxation at present raised
the direct virtual assessments on income already amount to
8 per cent. per annum, and that practically this mode of
levy does not admit of more than trifling extension • 4th,
that to supersede any part of the present indirect
taxes is the farm of moderate customs duties on articles
of general consumption would render necessary a heavy
poll tax and a direct assessment on some capitalised value
of wages and small licenses ; both of them forms of taxation
in • high degree impossible in this country ; sth,
that as • general result it may be affirmed
with no small confidence that the present system of
taxation of the United Kingdom is not fairly open to the
sweeping censures, and certainly is not susceptible of the
extreme and subversive changes, which in some quarters
have been lately recommended. (Applause.)
Professor J. E. I. R,m.IEFIN, M.A., then read a paper co
the definition and inciibnce of taxation, in which be stigma-
tised • tax on accumidatious as spoliation, and contended
that a permanent tax on the income of funded, property
I was in the highe,t degree nejast.
Mr. Jr./YRl'm read a paper by Mr. M'Queen, on the prin-
ciple* of taxation, in which he advocated the views of the
Liverpool Financial Reform Association, those views being
generally in favour of direct as against indirect taxation.
Dr. CLARICE read a paper recommending • revision of
' taxation, in which he proposed to retaiu all taxes on wines,
spirits, and emit.
A discussion followed, in which the speakers were limited
to five minutes.

FENTIVAL OP THE THREE CIIOIRA

HEREFORD, MONDAY.

Today the Int meeting of the three choirs of
Gloucester, Hereford, and Worcester, may be said to
have virtually commenced, the morning having been folly
occupied by rehearsals at the cathedral. To thee. re-
hearsals the public are admitted by guinea tickets, but very
few avail themselves of the privilege, preferring to hear the
oratorios in their entirety rather than disjointed and Mean
view, ea of rune they are at the rehearsals. The number
of steward. who o&iate on the present occasion is 26, vis.,
Lord William Graham, M.P., Hon. J. F. W. Rennes,
lion. C. S. 11. Hanbury, M.P., Sir W. Curtis, Batt. ; J.
King. King, Esq., M.l'., H. Mildmity, Esq., 11. P.,
Colonel Clifford, bI.P., B. Botflekl, Req., M.P., the Ya►cr
of Hereford (Mr. Cain), Alloway, Req., J. H. Arkwright,
Esq., Rev. G. Arkwright, Roy. T. H. Bird, Rev. J. Bul-
lock, T. Dew, req., W. It. Evans, Eau., Rev. E. Hampden,
Rev. E. B. Hawkahaw. T. Hill, Eq., Rev. H. C. Key, A.
R. Boughton Knight, Req., Rev. Prebendary Lee, Rev. W.
B. Mynors, Rev. Prebendary Poole, R. Webb, FAR., and
Rev. H. 0. Wilson.

Th. Festival opeasto-morrow morning with full chord
service at half peat eight o'clock, with &sermon by the Rev.
Canon Musgrave. There will be daily morning alnico at
the mime hour. These services will he given in the choir of
the cathedral, which is now open for public worship, having
been closed for a considerable time for improvements and
restoration. The oratono (as at Birmingham) will be Men-
delsaolia's Viiefi, which will be given to-morrow morning
with so important improvement in the " cast" at the last-
named place.

The Met of the evening concerts (to-morrow eveniog)
consists of an admirable selection, and we must may of these
fragmentary concerts, that the selections at Hereford show
consummate judgment.

The prosper tsof the mooting are very favourable, all tte
three guinea tickets for the whole of the musical perform.
antes have been dispoeed of, and more than the usual pro-
portion of ordleary ticketr. The promise ef seesaw iv in a
great degree attributable to the energy of the talented con-
ductor and secretary, Mr. Tom:ahead Smith.

ANOTHKR COMET.

Mr. GEORGE. HOLLAND challenged the concloaions of the
president, which he submitted were illogical, and Le advo-
cated a contiouance of the policy which had been adopted
of late yam of taking otf the duties on articles of con-
Mr.sumpt WIL.,OX suggested that if they were to have licenses
for trades they ought to bare licenses for all trades.
He did not aro why • stationer should not pay for • license
as well,. a grocer.

Mr. L H 846011111 would not say that the present income
tax was altogether just, but it WWI infinitely better than
the customs duties, which crippled their trade.
Dr. W&Yrs submitted that, to do justice in taxation.
they must tax in proportion to the protection afforded ; and
as the man with property bad the most protection, there
ought to be a progressive duty on incomes, but there ought
to be ►modification, so that the man whose income was
derived from a trade or profession, should not be taxed to
the same amount as • man who derived a permanent in-
come from land or realised property.
COlOO4ll SY•xa observed that in Fnualifort there was a
progressive duty on incomes, so that a man who bad an
11:1COme of 100/. a year paid—say ooe-half, or Ills. percent. ;
waffle a man who had an income of matt. paid lg or 10
per cent. He thought th.it was just. time ago be
suggested in the House of Commons • tax of Id. o n the
receipts given for all sums paid in purchases over 11. He
thought that would yield • large sum.
M. Vag Ds W MYER, President of the Brussels Free
Trade Association, condemned customs duties altogether,
and mid it was intended to bold a congress in Brussels, which
be hoped would take place in Nepteniber, 862, with a view
to stop all customs duties.
Mr. HAFER took the teetotal view of the question, and
made some observations with a view of showing that the
people who used intoxicating liquors taxed themselves to an
enormous amount. . . . .

Mr. NEWMARCH then replied in detail on the various
points that had been raised 112 the discussion, and concluded
by saying that, as regurded the propceitions of the Liver.
pool Financial Reform Association, be said it deliberately,
their propositions sinned in the most emphatic timelier
against those chemical canons of taxation which had been
sanctioned by all the authorities on this subject during the
lastlol.lyears ; that they were propositions which involved an
amount of injury and injustice which. if they could Le car.
del out, would go far to subvert the founditioes of so-
ciety in this country ; and he said, further, that they were
propositions which in all their pada, from first to last,
were so wide and imperfect, so inapplicable to the present
date of things, that he believed the world must be two or
three thousand years older before they could he applied.
On the motion of Dr. 'KAM a •Gt• of thanks was given
to the president for his paper.
The Rey. Canoe R/CHAON reed a paper on the income
tax, in which he reviewed the decision of the committee of
last ••••iOll on the subject, sod which he characterised as
being salad and utterly unworthy of all respect. He
limed in favour of an equitable revision of the principle
on which the duty was lemed.
Mr. FAWCCIT (the late candidate for Southwark) com-
batted the Mein of Canon Ricbson, and contended that
the pretant trim was sot unjust.
Mr. Aldermen Names thought the last speaker bad little
experience of the evil of the present system. They
retri that the income tax was evaded to a vary great ex-
test, and that the conscientious man suffered. He would
not mind paying double the amount in the pound under
schedule it, provided it were levied on a fair and just prin•
eiple. The present system led to a great amount of de.
moralisation.

comes Dr. FA'spsubmitted plan for levying the tax on in-
caalised.
Mr. D. CHADWICK considered that the capitalisation of
incomes was the correct principle, arid be proposed to carry
oat tbeirineilg• reournieed is Mr. Pitt's first income tax,
sad r. Jamas Witma's salaam by *meth* the tel 00
=sated sada, as follows :-1. To make the tax at one
nee ea tbe eapitalised 'aloe el all Mamma 2. To
classify the verbal amen rid Meame aeceedies to their
(moral average WINK isles. & To ream the tax by •
rate so such capibilimmi Yaks, Weal et tie rem. mode

LONDON, TUESDAY EVENING, SEPTEMBER 10, 1861.

of assessiegit on the annual income. 4. To ap as far
as pesetiftwo, the principle of the goverunihnt legacy duty
tabies to all fixed incomes. 5. That the tax (on the repeal
of the excise and customs duties) should be applied to all
incomes idiom 50/. a year, and stopped by the employers out
of the wages and salaries of all persons in their service.
6. That in lieu of the present income tax commissioners
there shall be in every surveyor', district, or union of dis-
tricts, a paid board of throe massors, two elected by the
inhabitants (in the first instance, by those on the list of
parliamentary electors, end eubsequently •by those paying
the mom* taxi, and one by the government, with power of
appeal to the judges, in like manner aa the present appeals
on amassed taxes. He estimated that by levying the tax
on this plan a tax of one halfpenny in the pound would
yield 20,000,000/.
The PRIOSIDENT summed up the discussion, and in the
course of his observations said be appeared before the com-
mittee in support of Mr. Hubbard's proposition. The gist
of the matter lay in this :—That incomes from precarious
sources should be taxed at a lees rate than locomen from per.
manent sources He trusted that after the question had
been more discussed that proposal would be adopted.

THE COMMERCIAL TREATY WITH FRANCE.
Mr. 1). CMADWICK read a paper by Mr. R. Valpy, of the
Board of Trade. on the connuemial relation'. between Eng.
land and France.

Mr. BAZLEY, M.l'., after paying a tribute of gratitude to
Mr. Cobden, whose 'Lout, was received with great favour by
the audience, said we had received the products of France
to the amount of 19s. per head, while Franco had received
our products only to the amount of :le. per bead. From
1786 to 1794, dunug the time that the former commercial
treaty was In operation, our trade with France was very
extensive. He anticipated that after the Ist October next,
when the treaty would mime into full extent, our trade
witkllreviee would be very great, and he looked forward
with peat dellett to the strife that rip nett% dew
between the populations of the two countries—a strife of
industry for the benefit of mankind.

Mn.Futolt read a paper on Senitur Improvements.

SECTION E-GEOGRAPHY AND ETHNOLOGY.

la this section the President, JOIN CRAWFURDI FAq.,
read a paper "On the Antiquity of Man, from the Evidence
of Language."
/dEETINO OF THE GENERAL COMMITTEE.
Yesterday, at three o'clock, a meeting of the general
committee was held in the Mayor's parlour, Town-ball; Mr.
FAIRIJA I/18, the prcaident, in the chair.

. -
The first business woe the resoling of the minutes of the
last meeting, which were continued.

The next business wu to receive any invitations that had
been sent for meetings of the association in other towns, sod
resolutions were handed in from Carols-Mg., from the Senate,
from the Philosophical Society, and from the town council.
This was the fourth invitation from Cambridge. From
Newcastle an invitation (the fourth) was next read, with •
statement of the accommodation the public rooms would
afford there. From Birmingham an invitation (the third)
was read. From Bath nn invitation was read. From
Nottingham there was also au invitation. The document.,
(including resolutions of public bodies and others) with
which the deputations had been furnished, were read over
by Professor Philips.
Dr. lionmsom moved that the next meeting of the
association he held in Cambridge. Ile reminded them that
the university towns were not so numerous as the manufac.
taring towns, and they had a claim to be visited rather
more frequently.
TAI ayor MANCHEATER supported the motion, which
was ied.
_ _

Preform SZDOWICK proposed that Pr.ofeisor Willis should
be requested to accept the office of president.
Professor BADIENOTON seconded the motion, which was
carried.

The Data of Ely, Dr. Whewell, Professor Sedgwick, Pro-
fessor Aim, Professor Adams, sod Professor Stokes were
requested to accept the often of rice-presideate.

THE AMERICAN PRESS UNDER DIFFICULTIES.

The following is a list of the newspaper offices
in the Northern States which have been attacked by mobs,
or against which the Federal government ham taken mea-
sures of suppression, between the Bth and 24th August :
August B.—Democratic Standard., Concord, N. H.,
destroyed by mob ; contests' of office burned in the street.
August 12.—Dcniocrar, Bangor, Maine, mobbed and con-
tents of office destroyed.
August 16.—Journal of Commove, Dai'y News, Day
Book, and Freeman's Journal of New York, and the Eagle,
of Brooklyn, presented by the grand jury of the United
Slake Circuit Onart. Sostisesi, Beaten, Pennsylvania, de.
stroyed by mob. The editor of the Easton dryus warned.
August 19.—Donocrat, Haverhill, hbesachusette. The
editor, Ambrose L. Kimball, tarred and featberedand ridden
upon a rail, afterwards recanted, promising to publish no
more articles in favour of Secession. Jeffersonian, West-
cheater, Pennsylvania, destroyed by mob.
August 2='.—Stark County Donocrat, Canton, Ohio, de-
stroyed by mob.
August 21.—Christina Observer, Philadelphia, Penn-
sylvania, suppressed by the United States Marshal.
August 22.—Order from the Post-office department for-
bidding mail transportation of Near York Journal of CUM,
'puree, Daily News, Day Book, and Freeman's Journal, and
Brooklyn Boyle.
August V.—Parser, Bridgeport, Connecticut, destroyed
by mob.
August 24. —True American, Trenton, New Jersey, sus-
pends publication " until such time (should it ever occur)
when we can, under the guarantees of the constitution and
the law, publish it without the fear of mob law or of go-
vernmental dictation."

The Ereaing Port of August 27 says:—" Meagre. Murray
and Kennedy yesterday morning visited the oMee of the
Daily Nora, and caused an impression to be taken from
the forms, to ascertain whether the Monday edition ors•
leaned treasonable matter. Having satisfied their curiosity
in this respect, 5,000 copies of the edition were seized, as
stated in the Erenirty Poet of yesterday."
The Postmaster in New York has received instructions
from Washington not to permit the transmission through
the Post-o Moe of the following newspapers published in
New York :—The Daily News, the ',karma, of Commerre,
the Day Book, and the Freeman's Journal. A reserve
force of police is kept at the MSc* of the Daily News at
New York, fears being entertained of an attack by a mob
on the office.

The proprietor of an American newspaper, hav-
ing exhausted everything in the shape of presents to his
subscribers, such as snaps, pints, &c., advertises his lutes-
tins to pre-eat each subscriber with a lithographed
(ate of character gratis. This certificate will testify that
the holder of it is a person possessing profound and varied
intelligence, a wise discrimination is the selection of an
organ capable of Worthen intellectual instruction and
amusement, orthodox political sentiments, and a disposi-
tion to honourably discharge pecuniary obligations. The
latter clause will be omitted in the certificates of those ire
debted to the proprietor. Instead of being signed, the
certificate will bear a miniature photograph likeness of the
proprietor, dressed in his best clothes. The certificates
Willie transferable.

THE PA Ire SI/MGM IN Vxxeru —A letter
from Venice, of the 2nd, in the Trirate Gazette., ea ye :—"The
',seaport regulations which subsist in the rest of the Ana-
trian Empire were yesterday again extended to this pro-
vince. This more liberal system, which was BM hatroduord
by the Ismael decree of 9th February, 1857, was suspen-
ded during the war and even after the peaoe of Villafraoca.
But henceforth, no visa will be required except at the fron-
tiers and travellers are no longer to he subjected to in-
spection at the railway stations, and will have nothing to do
with the police."
SHKEY BREEDING IN IRILLAND.—The ready market
which &shied affords fur Irish otock, and the greit numbers
bought by Englishmen at the principal fain., is rapidly in-
creasing an important and lucrative trade between the two
countries. As a natural emisequence stock breeding is becom-
ing Mee popular, and Wipe prices are daily obtained for good
produce. Agl be
at this sales of the present week will
prove this to be the OM. At BeltUptrt. county Meath,
as Meth as 101. each was obtained on Moeda', for rams
by G. W. Lambert, an extensive breeder, at his annual
wale. At the annual sale of Mr. Broughton's Shropshire.
ee Wedneeelar. at Ch t, amity Meath, which is
under the management of Mr. Preece, of Shrewsburyy, the
average price for rams was 9/. 14s. Sid., being an &dna°,
of IL tis Gad. over the average of lest year's sale. The
highest priced ram sold het year at Cherry rat was 201. ;
so that the top rain this year has exceeded that of hat year
by lb& 14s. The avenge for ewes was 91.2 x. last year's
avenge was 31. Is. 71(1. ,• but the ewes were thinner in con-
dition than last year, which is so much in favour of buyers,
as they, are sure to improve with their new owners, and pay
them better than fatter sheep would do. Altogether, the
result of the Cherrymount sale yartives the incrwasiag
favour in which Shropshiree are held in Ireland.
Tax BUILDERS, STRllEL—Upwards of 100 ad-
ditional men were reported yesterday to the remold ooze.
mitten as ha left the oeuetry jobs of the London em-
ployers, and the dalegwfes who have been sent report that
the whole of the Met throughout the country will have left
by Thursday next. Mr. White. a Ism, em of brick-
layers at Haekney.wiek, and Mr. Coney, of Portland-new-
town,
en extensive minteactor for masonry, yesterday se-
ceded to the terms at the compromise.