The Northern Daily Times.
Liverpool, Merseyside, England, 1857-01-19 00:00:00

THE INCOME TAX.

Nothing is easier than to get up a movement
against a tax, whatever it may be. Mince it as
Y.,311 may, no person willingly likes to respond to
the collector's knock, and any proposition put forth
relieve the pocket is sure to find plenty of sup-
port., The agitation recently got up against the
(renle tax is an example of how much may be
i:ae, with very little exertion, when the question
spa Popular one. Some half dozen gentlemen
t at the London Coffee House, some six weeks
a
and formed themselves into a committee against
toincome tax as at present assessed and collected.
'3' subscribed a few pounds, and sent addresses
tlbse'very town in the kingdom, and in less
qt..' a month, town after town and borough
ec, e,r borough held public meetings to protest
ta''aoist the tax. The grounds upon which the
the is objected to are various. Some dislike
siae tax altogether on the ground of its inquisito
,
character, others because the scale commences
low, and others object to the present high rate.
Whilst
this latter objection their are few dissentients.
inist the war was being carried on with vigour
the,,_ increased income tax was submitted to almost
the
pleasure, because the nation felt that as it was
sLue people's war they could not object to bear the
ourthen, great as it was. But this emergency has
new passed away. Peace has been restored. Our
army and navy have been materially reduced, most
of our war bills have been paid, and therefore it is
Contended that the necessity for the continuance
of the tax has been removed.
All governments naturally like to have abundant
resources, and prefer having a surplus rather than
ha deficiency to deal with. At the same time,
?wever, no government of the present day, espe-
e'allY one like Lord Palmerston's, would willingly
venturet to tax the public one farthing beyond what
exigencies of the state demand. The Govern
/ass,
`s. were, therefore, quite prepared without any
Presq„
-'re to propose to Parliament to take off the
Nvf.44l:,tax ninepence in the pound. next April, and
sat:aer to submit the whole question of the income
fir;t,° a select committee, who would have to enquire
pro-,;' as to whether the tax should be levied upon
srtivcer,tv or on income ; secondly, as to the scale upon
th it should be raised ; and further, what may be
e best means to render its collection less ob-
scf),l!c'ss than the present mode. As to the question
bs;Lrect or indirect taxation, the committee will not
allLrenbled with it, as it is now almost universally
vi °wed that direct taxation is, in every point of
%et:4', infinitely more satisfactory and economical
ta'a indirect taxation. The principle of direct
cation may therefore be considered as settled,
soiltts the only point now is to make it fall as easily
Possible on the different sections of the com-
munity,
state whilst the Government will be prepared to
t ate to the House of Commons that they are willing
pbate the war tax of ninepence in the pound,
,103, will still have to present a long list of bills yet
t7,4,Paid• This will not be a matter of much difficulty,
1-859 a large amount of terminable annuities
"'"I fall in, which will set at liberty a considerable
amount of revenue, and therefore some temporary
measure may easily be resorted to to meet the re-
Tlirements of the intervening period. The main
tittculty to be solved will be, as to whether the
arguments
shall be continued on income or property. The
"guments in favour of the latter proposition are
eery potent, inasmuch as it appears more just to
a certain, rather than an uncertain, income.
The advocates for a property tax put it thus :—A
of £5OO
landed property which produces a net income
4500 year, and upon this he ought to be
taxed,, as the property is permanent, and at his
neath will revert to his children intact. B derives
income_iiittitisto of £5OO per annum from his brains,
say, from a profession or otherwise
that
when B dies all his income dies with him. So
lifetisuPP°sing A and B pay alike during their
lifetim
es, as far as
B Pays treble what amount goes, yet, practically,
taxed A does, because the latter is
on his income, whilst the former has to pay
out of his substance. To this, however, the owners
tt, real property loudly object, and unfortunately for
e mass of the income tax paying population, their
would
is very great; and they contend that it
~-°llld be very unjust to saddle them with the
rT,l3:Pent of the tax, and thus leave the commercial
Ptofessional portion of the community
re
would not, however, be so. If a party
tossi:"cl, for instance, of land or house property,
7e4n3i.sTeavily taxed, he would naturally raise the
of "f",' so as to meet the tax, and the occupier
the "le land would in the same way increase
to Price of the produce of the land, so as
fleetthe increased rental ; then the real
peer et' the tax would be the consumer of
the
aceFr°dn. But as a very large portion of
tax
aid by the commercial men of this
llsti
li'rY, it would not do to let them entirely escape ;
ta therefore, the result probably will be that the
z will be so modified that, whilst real property is
aade to bear its just burden, which it does not do
present, property derived from income of a
oncarious and changing character will be placed
a lower scale,
_Another point to be considered carefully by the
(0 elhniraittee is the present difficulty of parties over-
froarged getting back the sums unjustly extracted
beern theln• For instance,a family of seven daughters
°lne entitled to an estate bringing in a clear
their, will
of 500/ per annum, which, divided amongst
will give an annual income of 711 8s 7d
Per annum, which is all they have to live
then• The income tax is collected from
se tenants, who deduct it from the rent. These
en parties, according to the law as it now
stands, are clearly not amenable to the tax, and yet
Such are the difficulties in the way of recovering the
get rid back, that they had never yet been able to
tick a Single
sum has been e
the time the tax has although a considerable
has been cited as ended in various attempts during
, as been in existence. This instance
illustrating the imperfections of the
present law, and the absolute necessity that
exists for its careful revision. As to the- inquisi-
torial character of the law, there cannot be two
opinions ; but as long as it exists, and with all
1a imperfections, it is infinitely preferable to
indirect taxation, it must always partake more or
1!88 of this character. The only point will be to see
VPhow far this difficulty may be got over or made
Illter This will form another point of enquiry
t the select committee.
.NN:_e have stated thus clearly what are believed
t4'4,e the intentions of the Government. on the
subject of the income tax next session, in order
;,t those who are so agitating the subject may
let that they are spending their labour in vain, as
he Executive are quite prepared to deal with the
question in a liberal and comprehensive manner.
"-Observer.

BIRTHS.
lkrichoithe 16th inst., at 29, Bedford Street North, the wife of
0 Marsh E Surgeon, of a daughter.
b a the 6th I sq.'
'"rean, of ust, at Brazil Grange, Sancifield Park,cMrs. Francis
dauithter.
Ou the L7th inst.,tHarriet, wife of Mr. James Curril, of a daughter

0,, tend MARRIAGE.
tirlLo, Wt., at the Cathedi al in Demerara. by the Right Rev.
h-.
4 Ted -,shop of th • se she Rev. Richard Legg Webb, r,
(Alau2iite,t4;in, to the 11%0,',
. to Henrietta Porter. youngest
T-eecased ;••,‘,ll and
E q s late of the Island of St. Croix. M D..
'''incoln't:l-,,nu Grand* • s -e" of his Honour William Arrindell, of
14th inst.
Watkins° -n, BarristerN-a'etc-law, Chiefkistice of Brit British Guiana.
On the DEATH
Mr. Richard
,at Green-lane, Maghull, aged 61,

4:,,,, gi

firths. Marriages, and Deaths, are only inserted wly.n sent
to our Office duly authenticated.

A pleetfuZ of the boot and shoe trade is called for this day,
tho
19th hilt, at the Freemason's Tavern, "to consider the
,s P 0:
necessity of advancing the prices of boots and shoes, in
pric 'ence of the traordinary and continued rise in the
e of leather,"
,
italftAyti4:o7 8 INIESTAND."Baving two of the inkstands in
our publishing office, we on bear testimony to their
superiority over all otheo."—Derbyshire Adver-
7—Prie ls 8d 2s 6d, 3s, and 3s 6d 4.ach.—Advt.
"ANeocK's INKSTAND.—We have had in use in our
üblitinF house for several months, an inkstand raring the
uxi.„„io title, Which has answered the purposes of preventing
and evaporation, and is simple in its construction."
35 .---iTsex Agricultural Eapress. —Price i sd, 2s 6d, 3s, and
each.—Advt.