The Sun.
London, England, 1855-01-06 00:00:00

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LONDON, SATURDAY, JANUARY 6, 1855.

THE QUARTER'S REVENUE.

The Revenue Returns for the financial year
quarter, and three-quarters, are once more before
us. The latter, as we have already stated, is a
new, it may also be described as a varying, fea-
ture. It dates from the sth of April, the com-
mencement of the financial term at which fiscal
changes generally, although not invariably, come
into operation. It is the time at which the Chan-
cellor of the Exchequer usually issues his principal
Budget, and from which a strict comparison may
enable close observers to discover the tendency and
effect of the fiscal operations during the Parlia-
mentary Session. Thus at the termination of the
last quarter comparison was taken for the half-
year; now it is for nine months, or three quarters,
that being the time which has elapsed since the
sth April. Next quarter, the year being tenni-
naied, this element will altogether vanish from the
return. It might be an improvement to show
on every occasion the comparison of the corre
spending half-years, as well as of the years and
quarters. Under the present alteration we shall
only have the half-year once, namely, on the 10th
October, and the three-quarters once, viz., on the
sth January. For in July the quarter's, and in
April the year's, return will give all that is promised
We are satisfied that in directing Mr. GLADSTONE'S
attention to this matter we are doing all that is
necessary. Widely as we may differ from him in other
respects, we have always rendered him justice in
reference to the great ameliorations which he has
introduced into the national bookkeeping, and his
desire to get rid of the " mystification" that pre-
vailed to so great an extent as to prevent all but
" the enlightened few" from being misled by the
apparently simple returns, which, like " juggling
fiends," kept " the word of promise to the ear,"
only "to break it to the hope." The fact that it is a
complete document, comprising the whole United
Kingdom, and not keeping Ireland in the back-
ground, is another beneficial alteration, for which
the Right Honourable Gentleman is entitled to
the thanks and gratitude of the community. The
result of Mr. GLADSTONE'S exertions is, that we
now have a national balance-sheet on which re-
liance can be placed, and it certainly affords some
proof of his own conviction in the efficacy of his
measures, that he affords the people, or at least
those who will take the trouble of searching for
themselves, the opportunity of discovering whe-
ther there really is anything wrong, and of ex-
posing the error to the community.

We must now direct attention to the state of
affairs disclosed by this very iateresting and im-
portant array of figures—which affords the beat
and most authentic view of the financial con-
dition of the country—for whatever glossing
over, whatever disguise there may be ou other
points, there can be no " gammon" in the state-
ment of the sums actually received, and for
which the parties making the re/'3urns are charge-
able. We find that the -net increase en
the year is 2,291,3561., on the three-quarters
1,928,3161., and on the quaxter 1,440,5671.
This would appear very handsome to a superficial
observer, who was satisfied to look to the returns
merely without reference to th© anticipations that
had been indulged in ; but wh en we consider that
we have had not merely a doubled but an extended
Income Tax, comprising all persons receiving one
hundred pounds per annum within its grasp—
that we have had a large addition to the Malt
Tax, and the Duties on Sugar and Spirits, we must
reluctantly confess that if the Ministerial organs
are satisfied, and find topics for congratulating
the community, we cannot do so. On the con-
trary, we must regard these figures as supplying
conclusive and unquestionable evidence of the
imprudence of bearing too hett-vily on flick present
generation for the sake of posterity—of withhold-
ing " the straw," in the shape of a circulating
medium adequate to the want; and exigencies of
the country ; and still requiring the full or rather
an extended " tale of bricks."

Having thus stated the general results, we shall
now look to the particular items. First in import-
ance comes the Customs--partially indicating the
amount of our foreign trade, and the extent of our
transactions with other nations. It has shown a
gradual improvement ; for while the deficiency on
the year has been 125,0212., and that of the
three-quarters 75,6551., the increase on the
quarter has been no less than 584,0i2/. This
greatamelioration has been mainlyprodueed bysugar,
the corn of the tropics, which has given 440,0001.
more than in the corresponding quarter of last
year. Thanks to our magnificent harvest,
there has
of corn to the
of quarters, repr •
been a diminished importation
only to the extent of 100,q00/.,
in the returns. The ''
extent of about one million
esentmo- 50,000/. sterling
There has been a loss on tea, but
or thereabouts,
the same being far
more than compensated for
by the increase under other heads, such as fruits,
spirits, and tobacco.

In the Excise there has been an increase on
every point, on the year of 792,1201., on the
three-quarters of 866,2941., and on the quarter
of 602,9521. We must, however, remember,
the large increase in the duties on Scotch and
Irish spirits, and on malt ; the former giving
more than 500,0001., the latter about 150,0001.
According to the anticipations of Mr. GLADSTONE
they ought to have producedfar more, malt particu-
larly ; and even that is deteriorated by a drawback
of 70,0001. on hops. An incident that forcibly
points out the disadvantages of increased imposts,
and the probability of the Financial Minister
finding " a Roland for his Oliver" in every move-
ment which ho makes in that direction,
In Stamps, too, everything is apparently
couleur de rose. The increase on the year is
102,5901., on the three-quarters 121,1371., and
on the quarter 79,4391. For this we may thank
the Legacy and Succession duties—which fought,
however, to have realised more—and the really
judicious and politic attractions in the stamps ou
bills of exchange, and the general pinny re-
ceipt stamp. What has already tali en place

in bill stamps seems to point to the pro priety of
a further advance in the direction which has al-
ready been so auspiciously entered on.
The Taxes enter on the opposite side, of the
ledger. There is a decrease on each of the three
periods of 113,3201., 201,1531., and 114,0581.
respectively. The Property Tax, on thie other
hand, shows decided improvements, of 1,8(57,853/.
on the year, 1,338,7221. on the three-c porters,
awl 483,9321. on the quarter. But let any per-
son look to any of Mr. GI,A.DSIONt'S financial

statements, and say whether these results at all
justify the sanguine hopes that were indulged
is], or support the proposition that all the extra
expenditure can possibly be defrayed out of cur-
rent revenue. All that the attempt has prc-
duced is increased tightness in the money market,
and a diminished ability to meet the demands.
The above constitute the most important items.
The Post-office has an increase of 184,2341. on
the year, of an equal sum on the three-quarters,
but a decrease of 51,7661. on the quarter. We
believe that this latter may be attributed to tem-
porary rather than to permanent causes.

On the Crown Lands there is a decrease on the
two first items of 131,3161. and 124,316/. respec-
tively; and in the Miscellaneous of 285,7841. on the
year, 331,317/. on the three-quarters, and
144,0041. on the quarter. This concludes the
ordinary branches of the revenue—the only ones
worthy of particular notice, for the others depend
rather on accidents than on matters affecting the
permanent prosperity of the country.

EMMANUEL BARTHELEMY has been tried and
convicted of one of the homicides with which he
was charged. He has been found guilty of the
wilful murder of CHARLES COLLARD. The unfor-
tunate man, who, in performance of the duty
which he owed to his country, and in obedience
to the dictates of a courageous and manly heart,
sacrificed his life and left his wife a widow, and
his children orphans. No other verdict could
possibly have been returned. No jury could
hesitate for a single moment. Whether the original
outrage on Mr. MOORE should be regarded as a
deliberate and cold-blooded murder, or as an
exceedingly aggravated manslaughter, the cha-
racter of the offence by which poor COLLARD lost
his life would be the same. It 'ould be mur-
der in the eye of the law—murder, for which the
prisoner would be justly liable to the exemplary
punishment prescribed by the law, for the highest
crime which it recognises.

We must, however, agree with the learned and
eminent counsel for the defence, that the result
has been by no means satisfactory. It was not
fair, either to the public or to the prisoner, to
try him for what, under the circumstances of the
case, must be considered as the minor offence,
and which, to a certain extent, must take its
character from the original act. If any justifica-
tion, or rather " extenuatiou," could be offered
for-the fatal assault on Mr. MOORE, the murder
of CHARLES COLLARD might not be so atrocious
as otherwise would be the case. The instinct of
self-preservation runs strongly in the human
heart. The law recognises and makes allowance
for its force. The nature, therefore, of the crime
against poor COLLARD depended on the previous
conduct of the prisoner. If he had previously
been guilty of felony, COLLARD was justified in
attempting to arresthim. If, on the other hand,
he was innocent, then was COLLARD a trespasser ;
and, though the resort to deadly weapons could
not be justified, yet the character of the offence
would be mitigated. It is, therefore, evident
that the former case should have heen tried in
the first instance, that it might be ascertained
whether there was any extenuating circumstance,
however trivial, that could warrant a lenient view
of the case, or show the slightest mitigation from
the full amount of crime imputed to the prisoner.
The jury acted on this view of the case. They
felt that every presumption should be in favour
of the prisoner—that he should receive the
benefit of every reasonable doubt. Hence, in the
absence of proof to the contrary, they listened to
the ingenious assertions of the talented advocate,
and fancied that it might be shown that at the
time when he visited Mr. MOORE he had not
contemplated his destruction. In this way, and
this way only, can be understood the recom-
mendation of the jury a recommendation
ascribable rather to the mistake of the Crown
prosecutor than to the merits or comparative inno-
cence of the prisoner.