The Northern Daily Times.
Liverpool, Merseyside, England, 1856-12-08 00:00:00

THE NORTHERN TIMES.-LIVERPOOL, MONDAY.

THE LIVERPOOL FINANCIAL REFORM ASSO-
CIATION.

The business before the Council at the weekly meeting on
Thursday was principally of a routine character, and almost
confined to the reading of correspondence, several of the
members usually most regular in their attendance being
absent.
ANTI-INCOME TAX AGITATION.

A letter was read from the Secretary to the London " Society
for promoting the interests of the Trading Community,"
soliciting the co-operation of this association in the wtainment
of its objects, which aro these ; —to watch and oppose bills
having a tendency to injure the trading classes ; to amend
laws which press with undue severity on trade and commerce ;
to prepare and introduce bills calculated to meet the require-
ments of the times ; and to seek, by all legal and proper
means, the, removal of the various grievances under which the
trading and middle classes labour, avoiding all interference
with political questions. The prospectus included a petition
against the Income Tax, which it is stated, received 50,000
signatures in London, within three weeks, and is about to he
extended to all the principal parts of the kingdom. The
petition complaints of the great inequality and injustice of the
tax, as at present levied, and prays that it nosy be abolished
as regards incomes under £150; that the first £l5O shall be
exempt on higher assessments ; and that measures may be
taken "with a view of speedily and entirely removing an
impost alike injurious to the interests, and repugnant to the
feelings of a largo and important portion of the community."
It was observed'that taxation of any kind must be generally
repugnant to the feelings of those who bore it, but the question
was what kind of taxation was, at the same time, most pro-
ductive to the revenue, and least injurious to the community.
Advocating the substitution of direct for indirect taxation, and
the consequent abolition of all Customs and Excise duties,
the Financial reform Association, though, of course, anxious
to redress all grievances, and remove inequalities, as far as pos-
sible, could not petition for the removal of a tax which they
regarded as sound in principle though most defective in detail.
They advocate a just and equitable system of direct taxation, be-
cause convinced that such a system would produce more revenue,
press less on the springs of trade and industry, and allow as
few as possible to escape from bearing their fair proportion of
the burdens of the state.
A pamphlet issued by the Birmingham Association, advocat-
ing the adoption of a- fairly regulated property ;tax, and the
exemption of incomes derived from trades and professions, was
also considered. The council could not see the justice of such
exemption. It directed that the tract on the property and
income tax, explanatory of its views on .the subject, and of the
great advantages to the country which would result from the
adoption of a just and equitable system of direct taxation, as a
substitute for customs' and excise duties, should be sent to
both associations.
INTERNATIONAL FREE TRADE MOVEMENT.

A letter from the secretary of the Newcastle Chamber of
Commerce announced the formation of a special committee of
that body, to he called the " Free trade committee for the
Tyne," for the purpose of corresponding and co-operating with
the International Association recently formed at Brussels, to
promote such reforms in the tariffs of all nations as may lead
to the extension of the principles of commercial freedom so suc-
cessfully (though as yet so partially) adopted in this country.
The fact that the Belgian duties on iron aro to be greatly
reduced, and anchors and chain cables admitted free, on and
after the Ist of January next; was cited as an instance of the
success which has already attended the efforts of the Belgian
free traders, and as an encouragement to perseverance and
universal co-operation.
EXEMPTION OF STEAM PACKET COMPANIES FROM INCOME

A reply to the letter of Mr. William Ames. surveyor of
taxes, published in the Daily Postof Tuesday, the 2nd instant,
was laid before the counc:l. From that letter, it would
appear that Mr. Ames himself, after hearing the repre-
sentations of the assessor who called his attention
to the subject, was, in the first instance, of
opinion that the Isle of Man steam packet company was liable
to the tax ; that he ascertained immediately on inspecting the
assessments, that the company did not pay ; that he forthwith
called upon the secretary (he means the agent) to make a
return, that it was only subsequently, to make assurance
doubly sure ; that he wrote to the board for a confil mation of
the view on which he had already acted, and that the several
statements that the assessor laid the case before the board ;
that the company had been required to make a return for the
last fourteen years, aid that a strict enquiry had been ordered
as to other companies and firms, supposed to have escaped in
like manner, were all "pure fabrication l" Now, the only
substantial inaccuracy in the statements thus unceremoniously
contradicted, lies in the fact that it was Mr. &Imes, not the
assessor; who wrote to the board. In the first instance, Mr.
Ames could not tell, at least he said so, whether the company
was assessed or not, until he had consulted the collector for
the district, who was then absent on leave. Mr. Ames was
then of opinion that the company was not liable. Ile con-
sulted his legal adviser, who was of the same opinion, but de
' dined giving a positive decision ; and it was not until the asses-
sor said that he would write if the surveyor did not, that Mr

Ames applied to the board. Subsequently:Mr. Ames informed

the assessor, that the board had decided that the company
were liable, that return papers had been furnished them, which
they were required to fill up within twenty-one days, and
afterwards, that on their application, an extension of the time
for a week (which expired on Wednesday, the 3rd inst.) had
been granted. As to the supposed liability to pay up the
fourteen years' arrears, that was stated on the authority of a
gentleman well qualified from his position and experience to
give an opinion on such a subject; and as to the alleged
investigation, one of the collectors accosted the assessor in the
street, and told him that his enquiry respecting the Isle of
Man Steam Packet Company was likely to be attended with
more important consequences than he had supposed, as orders
had been sect to the out ports, directing a strict enquiry
respecting all companies having foreign connections. Such
being the facts, it is difficult to conceive how Mr.
Ames could venture on such a statement as that
which he has made. There has evidently been
remissness, or neglect of duty somewhere, otherwise this
company, and others similarly situated, could not possibly have
escaped so long ; but if the fault lay in the surveyor's depart-
ment, Mr. Ames was exceedingly injudicious in seeking to
clear himself by imputing improper motives to others, and
flinging charges of fabrication against them.
DI- COUNT ON PRE -PA YM ENT-D EPA ULTING COLLECTORS.
In the same letter Mr. Ames, referring to the statement
that, under the sth and 6th Vict., s. 141, persons paying the
whole year's income tax in advance are entitled to discount at
the rate of 4 per cent. per annum, says, that " the following
moat important proviso" has not been noticed—." The sum so
paid not in any case to be less than the sum which appears by
such certifiicate to be payable by two instalments." Ire
describes the claim under this clause as " a dead letter,"
because, as the assessments under the income tax (except
compositions) are never computed until the third or fourth
quartets, two instalments never can be paid in advance." A.
note from the anther of the communication thus contradicted,
stating that he had sent a reply to Mr. Ames for insertion in
the Daily Post, and would forward a copy to the secretary, if
it were not inserted, was laid before the council. The reply
was not inserted ; the copy has been received since the meeting,
and is as follows :
TO THE EDITOR OF THE DAILY POST.
S:rt-I am much obliged to Mr. Ames, surveyor of taxes,
for noticing my communication to the Financial Reform
Association, reported in your columns of yesterday. No tax
p►yer can be misled by my not having quoted that part of the
clause of the income tax to which Mr. Ames refers,- because I
s'ated distinctly that the taxpayer must remit the whole year's
aksessment before the collector is in a position to demand
payment of the first of the tax instalments ; and Mr. Ames
will not easily persuade me that doing this is not a payment
" in advance" of the collector, in the spirit of the act, and even
according to its letter.
To adopt Mr. Ames' construction of the clause would be to
brand the Legislature with deceptively introducing a beneficial
and protective clause, to enable Mr. Ames and all other sur-
veyors of taxes to make it, as ho says, " a dead letter," by.
delaying, till after the first of the two instalments is past due,
to do 'that 'which, as servants of the public, they ought to be
compelled to do long before.
I will now let Mr. Ames and my fellow taxpayers know
why I us tde the communication which he is so very anxious
should not mislead the public.
A letter was recently received here from the Board of
Tnland Revenue, containing the following most important,
if not very agreeable information, which Mr. Ames has omitted
to notice, though necessarily within his knowledge, viz., that
in the event of the default of a parochial collector of income
tax, the persons who may have paid him the duties assessed
upon them are equally liable, with other persons assessed, to
be charged under a reassessment, to make good the defalcation,
a consummation which will be prevented by my s uggestion
being generally adopted.
Birkenhead, 30th November, 1856.

..

WHAT Do You WANT ?—I require a godd Pen and
splendid Ifik. Then go to E. T. Hall's, South John street,
where you will get the best quality at the. cheapest rate.
DEATH OF AN IRISH GIANT.—One of the last of the
mythical line of " Irish Giants," in the person of " Shawn
Nabontre," died at Connemara, ou Friday last. He owed
his sobriquet to his unusual stature, being a man of extra-
ordinary athletic symmetry—namely, seven feet in height,
and weighing over 20 stone,. Ilia family, the " Joyces,"
have been, for many years, one of the wonders of Conne-
mara, about whom tourists have " spun long yarns" as the
representatives of the "Giants of the West." which their
stature and proportions induced the belief that Joyce
country contained such specimens of the human family. He
died at the age of 70, and has left four stalwart sons, and
worthy representatives, who boast that their kindred was
never conquered by the Sassenaghi yet Death has been
more victorious.--Mago Con.
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