The Express.
London, England, 1850-09-09 00:00:00

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OUTGOING MAILS.
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LONDON, MONDAY. 811132111132 R IL

Tax year 1861, in which the gaieties of tie re-
newal of the incase tax mast come bears perlia-
meet and the public, will have many Foists ram-
bling the year 1816, when a renewal of the imam
tax was the great and engrossing subject of aaaridera-
tica with the country at large, as well as in political
dales. In 1818 the fall in the price of
all agricultural wedges neesasitated a re-ad-
justineet of rent—a neessity to which Ladled§
were ad sawilling to submit. And the great
dasideragauss was how to alleviate their tenants by
mate other mead. There was, therefore, in 1816, a
agricultural hurrah against the items-tax.
rri tads did the CRANCHLOA of the EICII2QIIIII4
VANSITTAIT, offer to tidies the mane oat-half, by
whale sad of the fourteen millions rabid were re-
mired. Of them seven, leer, according to the CHAP-
MIXON, was a clear relief to the agricultural inte-
rest ; and be proposed to hareem this relief to five
millions by farther exemptions in favour of tenants,
by taking the duty off farm-horses, and by other
miaow sesam B es. ach booms were rejected se un-
worthy of aceeptanes. The erigisal condition on
which the amuse tax was proposed and carried, that
it was to be a wee tax, to sabeet dais( the war oily,
was dung in the teeth of ministers. lb* Country
party tamed against their cry elt;efe. The whiff
coquetted with and aniseed the country
ilaerattleinee. So far was this carried, that
so less saileent • personage than HINZT
Bano•tuat, forestalling with chars terietio inconsist-
may the crotchets of Disaexu, was eves that for
extending ell local azalea from the bad to other
kinds of ity. In sbert, a parliamentary haute
ceaaigoed the mesa tax to tie tomb of all the Ca-
pe lla% cal, to be resuritated by that shrewd sad
powerful leak 8s Roamer Pia.
What may be the events, and party manadvies,
aid animas of 1851, we leave each pored to woke-
tun. The agraultarists have, certainly, not the same
semen to complain. The fall of wheat to 32 shillings in
1616, from the enormity of war prices, cannot be com-
pared to the price of 43 shillings, after the expectancies
elate years, whilst the proportion of the contrileatiose
of leaded property betas 'same tax has been reversed.
Still it is a tax es mach more easily evaded by the
ampagrieelturial than by the agricultural population,
that a grievance may be made out of it. should the
conservatives think it &Wahle to do so. And such a
ery,were it sent forth by the agriculturists, se in 1816,
would be re-echoed with egad force by a great pro-
portion dam middle and laded:rim clams.
There is one great sophism, however, that ought to
be exposed and destroyed, before any nch dimmaden
be opened. And this is the argument, so power-
Ad in 1816, that the income tax was a war tax. Such
an article of decal science was merely draw' from
thesond old feudal times, when it was held that the
land supplied only the extraordinary expenses of a
war expedition, while the regular support
of civil government, if not defrayed by the landed
property of the crown, must come from • tax oa move-
ables or on expects and imports. How such a divi-
sion of the public burdens should have survived the
time, when the lord no longer paid for his manor
by the areas of himself and his vassals in war, and
'yea engage was abolished, is difficult to ima-
gine, and can only be explained by the circumstance
that the leaded clans, being ever predoainant in the
legislators, ;reserved to thiamine the privilege of
bang-taxed lest, and only upon extreme ocouiens.
Toe true philosophy of taxation is, that a property
tax is the natural and rightful tax for a perpetuity,
whether the times be those of peace or war ; whereas
a tax on income, illusory and ended when levied se a
wpetuity, may, with some show of policy and jos-
tier, be raised in a moment at emergency, or during a
brief period of war. In regular and peaceful times, a
tax ea wages, for example, can be nuthiag in the end
bat a tax on the capital that employe. For
whatever cameo fix the rate of wages, most be lade-
peadest of what it suits the deed aathority of the
dentry to levy. The greater part at income derived
boat man's toil or abilities is, however, nothing but
wages. To tax them eermanently is to tax capital.
Whereas to tax them temporarlly, especially in times
of war and expenditure. and of great requirements of
mea sad money, when the ressuneratioa of man's
skill or toil naturally bads to rise, gives so time or
opportuaity for the earner to fling his harden off
upon ate employer. And the tax is levied
y are the sadder of the industrious. The
dandes, however, woad destroy the astute of the
tax, and would have the disadvaatage of aggrieving
both the capitalist and the o arner, the flamer for
what he suit pay, the latter for even the burden
which in the end be mopes.
A tax epos mere income, therefore, partakes this
is a great many instances of the nature at indirect
taxation, aid is attended with a great deal of the
muse evil and injustice. But it is to be feared that
for the same reason that indirect taxation cannot
be dispensed with altogether, so some part mess
always continue to be levied on that income,
which forms so large • portion of the sathmal wraith.
At the mine time, to render it sad productive
It should be made to =dad itself to the rules which
yew er indirect taxation little felt and greedy prvitabh•

Then ere that tba levy should be inciveriii sad the
range small. To continue to levy the some propor-
tion on the landlord sad the fondholder es on the
atrapsliog Empire sad isdestriel sansr is merely
to pat a minim upon disaffection sad phase the
gnat body of the infleentisl public st mines with
ftiwnetit. As any as as will escape by head
fires the heavy banks w►ich, were it light sad Pali,
propertiond, all would gladly bear. By refers of
this, property, instead of befog oeer►srdesed by
payirg a sosinaily larger proportion, would, la
reality, be Vaned of each nine, without say od-
dities to the anal drain epos it.

ALTIOnOn Mr. Bate= failed ia Messier penis-
earn sr tin gemstone to gnat him a cannittos
Viseestrire into the growth al inks is lads, it is a
that must sot sinner, sad whisk IN too
dandy coneoted with the .fate of land tonsiro and
beano is led* set to demon a presentee of bi-
gotry. Whys last we adverted to the saliest, oar
onsreey is a serthisi the laad amessmest la the Ma-
ims an Benhey Prosidessies as " venial sad in
that the
amnia; magnetiser& on therein& arms&
and is the rotas-growing Sinn of Madras " waft
and nearly half a oratory are Oar reply to this
dliltemost is, that it was limed open paper, sad so
paper only. And in proof theme, we noosed to Assn
ibon tte unloose of Mr. AM Thom" who moo-
melded Mr. Swine se collestor of Conhator, said
who is sow. we believe, • member of coned at
Marlin that frost the time whoa it wee so Sxml ea
rpm until the pineal soonest, it has serer bus soy
men tram is illaeory settlement, tfxs:insti to dose
the mown of din= bonen 'is Bernd ; std
that, to point of ten, it hes Den " as will sad as-
sensio se to shake eased ass' atittess its tshoun
nbe. Gad beggary, 'befalls' and irremediable, the lot
of the col, intore.
Mr. Unman teetinsay w ill be fond at length is
ix 4to the report of the entre sommittee of
=use of Commons, go d every pip d
ails tssth-
to! sod authentic report 'Jill amply rens& lbe unfol
of oil who newt to arrive at a lmenedge of
Lirensteel internal coo &ties of Inn. an no gland-
ea operation of the corspeny's revenge erten.
Speaking of Marta, Mr. THOMAS nutlet
Ti. note ia ninety ere dee onetty neon WM nil
saiputsi slot re .0011114ratemiliob I=guits=sl
sop, teas their weal ern% ere