Northern Times.
Liverpool, Merseyside, England, 1859-12-26 00:00:00

the two-fold subject should be dealt with in
cautious and Constitutional manner.
Now, the Radical idea is all in favour of direct
taxation. This is the object, as our readers well
know, of the " Liverpool Financial Reform Asso-
ciation," which is a Radical body of the first
water; and not only direct taxation, but taxation _
in a direction which would confine it very much to
those who are above a certain status in society. Their
object is to relieve from taxation, as much. as possi-
ble, the NVO rking classes ; and, as a principle, sofar as
it can be justly practicable, much, no doubt, can
be said it its favour. Yet, after all, were we-
under a system of direct taxation, and were the "
working classes exempt from it immediately,.
still they would virtually have it to bear in the
adjustment of the wages of labour. It must.
of necessity enter into the cost of everything to
which manual or other labour is applied. Andif'
the working classes were by such a system
directly exempt from taxation, and their share
of the public burdens had to be paid by their-
employers, their wages must of necessity be paid
at lower rates. The same reasoning will apply
to even a modification of taxation, with the
same object in view. Besides, under direct taxation,
there is no opportunity afforded for escape
from it; whereas, under the present system, it is

in every man's power, according to his means,
and the circumstances of the moment, to dis-
criminate as to the consumption of such articles
as contribute, whether by means of Customs or '
Excise duties, to the public Revenue.
We have been led into these few cursory
remarks by a letter 9f one of the advocates
of direct taxation, which . has been addressed
to the CHANCELLOR of the EXCHEQUER. The
plan he proposes, is, to establish three direct
taxes,—a property . tax,—a business and profes-
sional tax,—and, what he calls, a residential tax;
and on these three direct taxes he would base the-
Parliamentary franchise. Mr. GLADSTONE, how- ,
ever, in a very courteous reply, cannot hold out
any hope that the State would ever adopt
such a plan as this ; while, as to his general
premises and conclusions the right honour-
able gentleman very reasonably craves per-
mission to suspend his judgment. Mr. GLAD-
STONE admits, however, that it is " desirable in
a high degree when it can be effected, to connect
the possession of the franchise with the payment
of taxes, and always .to establish flag right of the,
individual voter by reference to some external'
and independent standard." Now there is in-
volved in this view of the case a very sound
principle. But then it is the very principle-
which was kept in view in the changes of the
representation of the people that were proposed-
by the Reform Bill of Lord Derby's Ministry-
" The external and independent standard" was
not, perhaps, very distinctly defined,—but there- ,
it was ; the bill proposed to extend the elective
franchise to various classes of the people who'
came up to such a standard. Mr. GLADSTONE
himself, it is true, voted for that Bill ; but
his present colleagues opposed it, in order,
it was evident, to effect their restoration
to office. If, therefore,. Mr. GLADSTONE be
consistent, he will have much difficulty, we
cannot but think, in being a party to any Reform
Bill which would depart in any material degree
from the principles which it was the great object
of Lord DERBY'S Bill to give a safe and salutary
effect to. The common rumour is, that Mr-
GLADSTONE is already at issue with his colleagues
upon the measure they are preparing ; and, 'for
our part, we shall not be much surprised if, even
before the meeting of Parliament, a rupture /5
the consequence.