The Express.
London, England, 1861-03-07 00:00:00

RAIN-PROOF COATS. —• The NEUTRAL
m MIXON. ball rim 109. M. prepared add meratertured
Palely by T. 1111. Id aad Co.. IMO% 11.-1(.3. amour el Dete-
st/eel

H•RMON117118-NEW MODIL.-
MUM BULK lid Co.. WI. 2•loo.4trest.

gee erpreoo.

Loarikiisar intaad.alll-11.• " Lowdow &man,
lyre noel be at the office, 10, lionverleativet, by Two
ffs es lbe day of publication.

HATMAIKKE.
Tot+ Eraiso. THE N AND THE WIND.A DUKE IN
1,1 k 11, 'Arles. Mews Hew,VMSses, loon, Clast,enmpt.m.
at. I ies Wow . Mes. Atlelise Mas.lllllklas, WWI "WAY Milling.
Miss Y. Naidaa—AMTHU 11.1d111 111 Z DAY OP MY I.IIK.

Tins EVIDIMO, DON CAESAR DI JUAN. Yawed !thews sad
It, titer. Nis. 111. Han* Yrs weaves.—TllE 1116 NT pAV
MO 1111: JOLLY MILLI& Nom &edam sod the ladies of
Le toms de Balla.

If I. Wen.
Tins Irwin. wr wires 301713 AL-THE TvLT. nir qr.
TRIIIIII Merry. A.Widoo sod loon: Idgs. Rockingham white.
adod MDT lIIOA. Ilaamo. C. Toms god Ditimorit )(Lam 31.
esejlefted, sod irasse.—Camairm at bat-past J.

Bernina&
Tomerviems cATIII.IEI The of Monster. Mn.
or, Myr Ye as Uproar. Mr. )11..n.MW
Mbar Jacobs. sad Mir A. ..Ariri TMI OUN6CRIPI
*tam & Mai. Maim Xra.t Iriameld.

MR WATER AT LONDON =DON
TEM DAT —llenalrg, 11l Aftwarsaa. 111 teed
Roariaow—Sonim Allessies.l TI

LONDON, THURSDAY, MARCH 7.

Tea voice of pub& reason has so far prevailed
that the Parochial Assessments Bill has been
referred to a Select Committee. The objection
first taken in these columns to the machinery of
the measure, as regards assimilation of rating in
counties, has been widely and generally endorsed
throughout the kingdom. Petitions have poured
in rapidly from all quarters, proving the healthy
sensitiveness of opinion to derogations from the
right of local self-rule, and its hostility to every
change in the direction of official centralization.

Several of these petitions have been printed by
order of the House of Commons ; and some of
them are well deserving of attention. That from

the Vestry and Churchwardens of Sunderland
truly states that "in the management of the
"county-rate basis, the justices, though invested
" with ample powers, have most signally failed to
" secure uniformity of assessments," and that
" the effect of the proposed Bill would be simply
" to constitute the occasional county-rate commit-
" tees permanent boards, and would not effect
" uniformity of assessment." They then proceed
to ask that the work may be entrusted to assess-
ment boards formed on the elective princi-
ple, rather than to those set forth in the
Bill, which would be exclusively taken
from the Bench at Quarter Sessions. " The
" churchwardens and overseers of the different
" parishes forming the Poor-law Unions would, if
" incorporated, secure such a combination of
" interests with perfect local knowledge of the
" value of property as could not fail to secure
" uniformity of assessment throughout the Unions
" at least, and thus greatly reduce, if not entirely
" abolish, the existing inequalities more effec-
" tnally than by any county board." In point of
fact, nothing can be less deserving of being stereo-
typed than the magisterial method of procedure
in matters of local taxation. The inherent vice of
the system is irresponsibility ; and if we had no
practical proofs of its mischievous working, we
might safely assume the fact. There is no reason
in pretending to believe in the value and vitality
of electoral control in towns, and then turning round
and:declaring that its absence makes no difference in
the rating and expenditure of counties. Black may
be better than white in the estimation of country
gentlemen and of those who would conciliate their
favour ; but black cannot be the same as white,
and it is not in the power of Parliament to make
them otherwise than opposites. Why, then, insist
on enacting both in one and the same statute? The
mode in which assessments for county rates are
now imposed by the justices of the quorum
does not now satisfy the intelligent portion
of the agricultural community ; and reformation
ought to begin by taking the irresponsible
power out of the headstrong and heedless
bands that now exercise it. When the present
Lord Dian was Secretary for Ireland he intro-
dueed a measure for the reform of county taxation
in that country which has been found ex-
tremely beneficial, and which has tended
to allay feelings of discontent much like those
which prevail on this side of the Channel.
Previous to 1832 county grand juries in
the sister country performed the same fiscal
functions which persons of a similar class per-
form with us in their capacity of magistrates of
Quarter Sessions ; and they did so without any
control on the part of the ratepayers. By a legis-
lative change then introduced, the approval of a
majority of ratepayers duly chosen in each district
was made indispensable before any new expendi-
ture could be incurred ; and thus the arbitrary
authority of the proprietorial clam was compelled
to give place to a mixed and modified system. The
question of uniform assessments did not arise in
Ireland, because in that country a general
valuation having been made under the direct
bon of Government, all localities were obliged
to take it for a basis of rating, within
certain limits. We allude to the legislation of the
period primarily for the purpose of pointing out
the salutary and sound analogy it affords for what
may hereafter require to be done in English coun-
ties, with reference to local expenditure : and in-
asmuch ea no public survey or mi.:mire exist. with
us, to which all may be brought as to a standard, we
submit that the popular element, if introduced as
regards rural expenditure, ought likewise to be
insisted on as regards rural taxation.
The resistance offered by the London parishes
to the further progress of the Bill rests upon some-
what different grounds. At bottom there is the
same legitimate distrust of everything like centra-
lisation ; and our great town communities justly
resent the idea of their being handed over to the
magistrates of Middlesex and Surrey, to be assessed
in whatever way those suburban worthies may
choose. Many of the parishes of the metropolis
have, moreover, distinct local Acts of Parliament,
under which they have hitherto managed their own
affairs ; they warmly resent the notion that these
specific statutes, under the sanction of which
vast building investments have been made, are
to be swept away. They pray by their peti-
tions to be specially exempted from the opera.
Lion of the Diu. The Horns SICKITAIT is under-
stood to have intimated that he was not dis-
inclined to consider such an exceptional provi-
sion when the measure should be before the Select
Committee. Southwark and Marylebone may thus
swaps for the present the irresponsible arbitrament
of an assessinent board composed exclusively of
county. magistrates ; but sooner or later the ques-
tion will return—Why should a different basis of
valuation exist in them from that which prevails
in the surrounding parishes f If in the interval
these great towns do not assert their municipal
manhood, and become finally severed from the couu-