The Sun.
London, England, 1855-08-09 00:00:00

THE SUN, LONDON, THURSDAY EVENING, AUGUST 9, 1855,

siderable peril. Our gallant fleet may be dis-
persed by the tempest or impaled on the hidden
rocks of those comparatively unknown waters. If
they are not to attack one of the strongholds of
Russia there is no use in wasting their time, and
they would be far better at some convenient ren-
dezvous, lea-ring a few light frigates merely as sen-
tinels, the at as they now are, exposed to very
needless clanger and useless labour.
There. have been rumours circulated touching
the intention to bombard Sweaborg ; while
others positively affirm that .Revel will be
the !Cast port of any strength to receive the
" co? npliments of the season " from the British
squr Ldron. In either case there would be some-
thing to accomplish worthy of British seamen.
Vile former would certainly be the more glorious,
and, we believe, the more valuable achievement,,
inasmuch as it would strike greater terror ,into
the hearts of the Russians, and be less ea'Ally re-
stored to its original position.. Sweaborg boasts
the much-vaunted granite -fortresses, similar to
those which were so easily disposed of at Bomar-
sund. Revel, on the other hand, has the unpre-
tending earth or rather mud batteries, which a
few hours can fully repair, however serious the
damage previously inflicted. Unless we had a
land force to follow up the blow rapidly it would
be of but little -practical utility, and certainly not
worth the trou..ble it would occasion. At Swea-
borg, however., there would, in the event of suc-
cess, be sorn•ething to show for our money. The
demolitioo of its frowning batteries would be a
tangible. step which would strike terror into the
enemy, and which could not be repaired, not
merely within a few days or hours, but
even. before the next spring, when our ships
c.orild be enabled again to come about their
ears. Sweaborg, too, is a war station, an ad-
vanced post, where there is protection for the
Russian fleet. Its capture would add to our
prestige, while. Revel, although strongly fortified,
is only regarded as a commercial port, the bom-
bardment whereof would not greatly enhance our
reputation, however successful, and where any
failure would be of a very humiliating character.

We confess that we should like to see all the
Russian fortifications made to feel the weight of
our metal and power of our shipping. But if
there is to be but one attempt to gain laurels for
our fleet, let it be worthy of the occasion, and
Sweaborg, not Revel, the peint selected. There are,
however, ample grounds for interrogating Minis-
ters respecting the Baltic Fleet, were it only to
remove the sinister impression created by Lord
JOHN RUSSELL'S speech ; and we trust that the
opportunity for that purpose, rapidly slipping
away, may not be wasted or misapplied.

Brother JONATHAN seems to be in extacies. The
CZAR smiles upon him. The Lord of Siberia
compliments the President of American Slave
States ; and the New York Herald joyfully re-
cords the flatteries. The new hereditary CZAR
writes an autograph letter to a President who
now awaits the kick republican to terminate his
short and inglorious reign ; and simple JONATHAN
hears his own praises, from such a source, with
maiden simplicity and zest, though certainly not
with maiden modesty. We ill-natured matrons
among the nations might resent such laudations,
especially from such a source. We might deem
them liberties. We should tell the smooth-tongued
flatterer that we trusted our position was too well
understood, and had been settled much too long
to make it worth his while to trouble himself to
tell us it. And we should certainly half suspect
some meditated attempt on our national virtue.
Not so our " brother JONATHAN ;"—lucky, in-
deed, that he was not misnamed JOSEPH, for he
evinces no disposition to flee from the political
POTIPHAR'S wife. He is just emerging from his
teens, and why should he not plume himself on
the pretty things said of him by NIGHOLAS of
blessed memory, and ALEXANDER his great SOD ?
First, Mr. PRESIDENT congratulated the Head
of the Greek Church and the EMPEROR of all the
Russias, and of a good many countries too with
which Russia has about as much business as Ame-
rica with Mexico or Cuba—on his accession to
the Crown. Quite proper for the stool to make
its bow to the throne. We are, indeed, toe illi-
terate in such matters to know whether NICHOLAS
congratulated Mr. PoLK when the Democrats put
him in, causa mediocritatis ; and whether, then,
the throne bowed to the stool. Be that as it
nay, the precious autograph—destined for all
tges of America, monumentum cere perennius—
informs Mr. PoLx, and all the people of the
sovereign States, "in highly complimentary terms
of their increasing greatness ;" and also informs
them that the late EMPEROR, in his dying admo-
nitory advice, enjoined his children to study the
letters in his escritoire from the eminent men of
the United States--JacssoN, CLAY, WEBSTER,
tnd others. It is wonderful he did not add that
the dying ALEXANDER, when his turn came,
would admonish his successor to study the letters
of the great Mr. PoLx, or the POLE the Great,
as an Emperor, of course, would write.
ALEXANDER, it seems, has been very dutiful.
Ile is not so busy with the War (perhaps CON.
STANTINE and MENSCHIKOFF take care of that)
as not to have found time to commence the en-
joined studies, for he " proceeds to acknowledge
the value of those letters." Doubtless they must
have been very instructive in the art and science
of slavery and serfdom—the great domestic and
characteristic institutions of the two countries, as
distinguished from the rest of the civilised world.
The postscript, however, as with the ladies,
contains the point of the letter. It expresses
"his Majesty's sense of obligation at the strong
interest national manifested by the American
people it
of the War upon which his
great father had entered," and it concludes by
"professing the most lasting •
friendship between
Russia and. the United States."
' To be serious—ait is to be deeply regretted if
slavery, and pique against the
mother country,
have really made such congratulations and senti-
ler
ments, as the evecially, acceptable io 1
Americans. We have had too many ' •
incidents
betraying' the existence, in the more vulgar
minds, of a malignant antipathy to the old
country ; and, .that, 00, when not an iylividual
can be found here who does not condemn, and
. .
heartily, the 'tyranny of GEORGE nr. and, his.
Ministers. If ,they are honest RepublieXna ;
' honest lovers of liberty—if slavery in their midst
has not corrupted their sympathies with freedom,
then surely all this leaning to Russia, this want
-of interest _in the triumph of free nations, in-
cludingl'France, their own ally in the War of
. ,i stnexpl
.
Independence,is moicable. America, by
such a line of conduct, will forfeit the respect of
enlightened patriotism everywhere. While she
is consistent in her republicanism—while, that is,
she Wishes all possible extension to other nations
of the i
11d. epend.enee and freedom she fought for—
, ebvetn.7 onarebs and aristocrats will respect her ;
1 sons in-
the oppreSseri '
L becomenausu 'tit*,
.08 -
gf;..te retain, millions of her own
Ytizutt shwa more sympathy with
e del:ivererg of nations, she
ePt, of well-merited diseust.

The necessity for =tin egnitabi~adjilstmerlt of
lhelirkcee*-T stix titee columns,
"..•;111
16115-

we are happy to state that steps are being taken
in Birmingham to prncur_g the required change.

An association, calling itself the " Income Tax
Reform Association," has there • been formed,
under the presidency of Mr. MIINTZ, M.P., and
Mr. SCHOLEFIELD, M.P., and its first address
now lies before us. The association disclaims any
desire to embarrass the Government, or to escape
a fair and honest amount of taxation, and feels
assured that "an equitable adjustment of the
Income and Property Tax will materially assist
the Government by facilitating the collection of
revenue, and removing the injustice and oppres-
sion which are goading the tax-paying classes
into a state of discontent and disaffection." The
lobjection against the tax, as now applied, is, in
' its opinion, so great that "no Government can
long maintain it," and, in the prospect of a pos-
sible increase and a certain continuance of the
tax, with' a general election imminent, the asso-
ciation diScovers increased motives for action.
The principles of the association are, "that there
should be an equitable adjustment of the Income
and Property Tax, and especially that Income
Tax paid:from businesses and professions ought
not to exceed an equitable proportion of that paid
from realised property. That, on appeal, a state-
ment of income, supported by the oath or decla-
ration of the tax-payer, as to his belief of his
income, shall be final. That every member of
the society shall use his influence to induce all
candidates for the representation of the people in
Parliament to support the above principles."

Some of the more prominent objections to the
tax are enumerated ; among these is the severity
and injustice with which it presses upon property
accumulating as compared with property accumu.
Aated, and the following is given by way of Mu"
tration
"Take the ease of a man who is accumulating a com-
petency for himself and his family—we will suppose the
desired sum to be 10,0001.—0 f course the illustration
will apply equally to any larger or smaller sum. Upon
every farthing of this money, as it is earned and saved,
he pays the Income Tax—we will call it 7 per cent. It
is, thus, on the property itself, in the course of invest-
ment, not on the income of it, that the 7 per cent, is paid.
The man who already possesses 10,0001., in a landed
estate, pays the tax on the income only—that is to say,
assuming the rental to be 3501. per annum, and the tax
7 per cent., he pays 241. 108. per annum tax; while the
man whose 10,0001. is in course of investment, pays,
first the tax of 7 per cent. on the gross amount, or 7001.
out of capital, and afterwards, in addition, he pays the
tax on the income of the investment, whatever it may be.
The one property is saved and invested, the other has to
be earned. Why is the money earned by labour and
talent to pay 7001. out of capital, when that which has
not to be worked for does not so pay one farthing ?
Common sense, and common justice, if any difference be
made, would just reverse the pressure."

The distinction between the two sources of in-
come and the effect of taxing the possessors alike
are thus put :—" In the one case, tax the income
as you will, the source which produces it remains,
and will produce it still ; in the other case, the
vitality of the producing power is sapped, and the
source of income may terminate in a moment.
. . . To tax the creative power of wealth is
indeed costly to our national resources." Another
objection arising from the above is that the tax is
a violation of the principles of free trade, and it
is shown how prejudicially it operates on pro-
duction—being " equivalent to so much addition
to the cost of the raw material." The objection
that it is an irresponsible pouter, to be secretly
eixercised, is forcibly urged, and it is definitely pro-
posed, Ist, to capitalise all incomes, and tax them
at their value as property—to do which, it is said,
will occasion no difficulty; 2d, as to industrial
incomes, to permit every man to make his return,
which shall be final, under the sanction of an oath
or solemn declaration. These propositions of the
Committee would not, it is well observed, " mete
out exact justice in all cases, for that is impos-
sible ; but they would be a near, probably the
nearest, possible approximation, and they would
destroy the gross and palpable injustice of the
present system, and be the means of preserving
direct taxation." To this imperfect outline it is
not necessary for us at present to add more than
the expression of a desire that the movement,
hopefully inaugurated, may be carried on with an
energy proportioned to the importance of the re-
form sought for. Unbiassed common sense has
long pronounced 'against the unequal distribution
and inquisitorial collection of the tax, and no
theory, however sophistically and eloquently de-
fended, can stand against that. Perseverance
and energy have only to be exhibited to insure
success ; and we confidently trust the Association
will not prove wanting in these.

Parliament cannot possibly be prorogued this
week, as had confidently been anticipated, and as
the Ministerial whitebait dinner seemed to indi-
cate. There is still business which cannot be
concluded before the beginning of next week.
It is, therefore, probable that Tuesday will be the
day of prorogation, although there is still a pos-
sibility that all may be accomplished so as to
allow the anxiously-looked-for " breaking up" on
Monday.

consequences of the alliance will be the despatch of an
army of 25,000 men to the Crimea, and the engagement
on the part of the Western Powers to support the
Sparush Government in every way against the enemies
who may attempt to overthrow it. As the question of
the alliance comprises others of subsidies and levies of
men, it will be submitted to the Cortes."
The EpoCa contains an announcement precisely
similar to the above and in equally confident terms;
but It expresses the opinion that the Ministerial
nroject will encounter great opposition in the
tortes. The Novadades says that the Emperor of
the French has assured M. Olozaga, the Spanish
Ambassador, that not only will he cause the French
frontiers to be hermetically closed against any in-
vasion of the Carlists, but that he will aid the
Spanish government, as often as it may require, in
re-establishing order in the Peninsula, by what-
ever party it may be disturbed. The cholera bad
broken out at Malaga, and was making 70 or 100
victims a-day.

A Vienna letter, in the Cologne Gazette, states
that the re-establishment of the provincial con-
gregations in the Italian States of Austria is soon
to be followed by the representative institutions in
the other countries of the Crown, under the form
of private councils attached to the administrative
authorities. Trade, schools, public charity, A.Tc.,
will be under their superintendence. One of the
first questions to be laid before them by the Impe-
rial Government will be the re-organisation of the
communes. These councils are to be composed of
the representatives of the landed interest, town-
ships, the clergy, ,and the university. They are
only to give their opinion upon matters laid before
them by the Government, but the initiative is to
be granted to certain committees to be presided
over by the governors of provinces.

The Cologne Gazette states from Berlin, sth,
that M. de Manteuffel has been sent for to Erd-
mansdorff by tho King of Prussia. The members
of the old•nobility had hitherto refused to sit in
the Ist Chamber, on the ground that they would
then lose certain privileges conferred upon them
by the federal act of 1815. A circular has now
been addressed to them, requesting each to prove
his privileges separately, they not being the same
for all. •

MADLLE. RACHEL'S DEPARTURE FOR

AMERICA.

We are enabled to announce that this gifted trage-
dienne, whose inimitable powers have created such a
sensation among the fashionable audiences that have
crowded St. James's Theatre during the week, will take
her departure for America to-morrow morning, her
route being as follows, viz. :—She will leave Euston-
square station at 10 a.m., arrive at Liverpool 4.50, pro-
ceed to the "Waterloo Hotel for the evening, and em-
bark on Saturday morning on board the Pacific for
the United States, accompanied by her sisters, M.
Raphael Felix (Directeur pour Mademoiselle Rachel's
congdi) and a. complete troupe, comprising 30 artistes.
Madlle. Rachel will take with her the good wishes
of a host of admirers, who confidently anticipate
that those remarkable talents that have fascinated
the elite of the capitals of Europe will in the new world
be equally appreciated, and rewarded with a commen-
surate pecuniary success.

The public here, we must not neglect to add, are
greatly indebted to Mr. Mitchell, the enterprising lessee
of the St: James's Theatre, for the opportunity just
afforded them to witness some of this celebrated trage-
dienne's most admired impersonations.

THE FRENCH PLAYS.—Maddle. Rachel's brief engage-
ment with Mr. Mitchell terminated last night, when she
appeared for the second time, by general desire, as
Adrienne Lecouvreur, and acted with all that extraordi•
nary and unrivalled genius to which we have, on former
occasions, striven to do justice. Madlle. Rachel's deli-
neation of Adrienne Lecouvreur has been too recently
criticised in this journal to 'need further comment. It is
one of her greatest efforts in the modern drama, and
never perhaps was this fact more powerfully exemplified
than it was last night, when her performance elicited
throughout applause of the most enthusiastic kind, from
an audience which filled every corner of the house.

The Duchess of Cleveland, and Lady Augusta Paulet
leave town for Brighton this morning.
The Marquis of Ely has left town for Brighton.
The Earl and Countess of Durham left town yester-
day morning.,,, for Lambton Castle, Durham.

Viscounts Palmerston has left town for St. Leopards-

on:Sea.
A. RITSSIAN OPINION.—Mr. Gladstone is a man of
sagacity and judgment, and a true politician.—Le Nord,

The New York Daily Times states that an account of
the various steam-boat disasters in the western waters
of the United States is about to be published in Cincin-
nati, and that it will be shown that 100,000 lives have
been lost in them.

We have to announce that her Majesty has been gra-
ciously pleased to approve of the appointment by the
Court of Directors of the East India Company of Henry
Valentine Cor.olly, Esq., to be Provisional Member of
Council at Fort St. George.
THE EMPRESS OF THE FRENCH.-It is now positively
stated that tl4e Empress of the French is enceinte. This
has been already reported many times, and as often
turned out untrue. It has now, however, been commu-
nicated officially to their respective Governments by
more than one diplomatist.
The Duke and Duchess of Richmond, and Lady
Cecilia Gordon Lennox, are expected to leave town im-
mediately for Gordon Castle, N.B. The Brighton
Gazette says that, during his grace's absence, the com-
mand of the Royal Sussex Light Infantry Militia, of
which the duke is colonel, will devolve on his brother,
Lord Arthur Lennox.

STAR CUM.—The members of this club gave their
annual dejeuner and soirée dansante, yester -lay, in the
mansion and grounds of St. Margaret's, near R:chmond.
The company began to assemble at three o'clock, and
although the unsettled weather doubtless deterred
many from risking the results of an al fresco fete, the
guests were both numerous and distinguished. The
band of the Hon. Artillery Company was in attendance.

REPRESENTATION OF THE COUNTY OF MEATH.-Mr.
Lucas denies that he has any intention of retiring from
the representation of this county. The hon. gentleman
says :—" I thank God that my indisposition, though
troublesome for the moment, has nothing very serious
about it ; and, unless my constituents wish me to retire,
I have not the slightest intention of applying for the
Chiltern llnndreds."

On Tuesday last Major Boys specially swore in 200
men of the rejected of the Medical Staff Corps, who upon
volunteering into the Land Transport Service received
the bounty of 51. for a limited period of ten years. On
Wednesday the whole proceeded to Bristol, the depot
for such service.

HOSPITAL FOR DISEASES OF THE SKIN,--The anniver-
sary of this excellent charity was celebrated on Tuesday
last by a dejeuner at the Crystal Palace ; the Hon. A.
Kinnaird, M.P,, in the chair. The company assembled
in the hall of the South Transept, where about seventy
or eighty ladies and gentlemen partook of an elegant
and substantial repast provided by the Messrs. Staples
in their best manner.

SUICIDE.--A man named Robins, for many years a
carrier between Dalston and the West End, and much
respected by his neighbours for his honesty and indus-
try, committed suicide yesterday by hanging himself in
his stables at Ossulton. It is stated that a man in de-
ceased's employbecarne intoxicated on Tuesday, and was
confined in the police-station, leaving undelivered a load
of goods which bad been committed to his care, and this
circumstance is supposed to have preyed upon the mind
of the deceased.
ABOLITION' OP MONEY PREPAYMENT ON INLAND
LEPTBRS.—General Post-office, August, 1855.—0 n and
from the 14th inst. the regulation which prohibits money
prepayment on inland letters will be extended to the
chief-office, St. Martin's-le-Grand, with the following
exception—viz., when the postage on the letters sent to
be posted at the chief office by one individual or firm
shall collectively amount to 1/. and upwards, provided
the letters are posted between the hours of 10 a.m. and
5 p.m. With this exception, all inland letters must
either be prepaid by stamps or be sent unpaid. These
regulations do not affect letters addressed to places
abroad, which may still be prepaid by money or stamps,
at the option of the sender.
_Tule Ceara IN_SureeEx.e=Some few pieces of Talavera
wheat have already been cut, as also some winter oats ;
but reaping -will .net be general for ten days or a fort-
night. 's'ir'e have carefully examined a large breadth of
wheat. ig some instances it is blighted to a considerable
extent ;- tbere iss-also some mischief done by the midge ;
and in some places there is a good deal of red gum.
Taking all things into consideration, we are of opinion
thitt,tto Wheat crop will not exceed an average. We
now want some forcing weather to ripen the crops.—
Brighteei _gazette,
THE CROPS ABOUT SHREWSBURY AND THE PLAINS OF
SALOP.—The grope have in many places been laid pros-
trate by elie:rain and wind. Of course the heaviest and
most promising crops have suffered most. On the thin-
ner and-lighter ones many stand unaffected, and are
now fast opening the`yellow hues of harvest. •To seri-
ous apprehensions are at present entertained, should the
weatkirecintinue fine. Barley, oats, and peas, where
the first is not seriously laid, are looking well.—Shrews.
bury Journal.
THE LATE EARL OF SEFTON.—LIVERPOOL, Aug. 8.--
At the adjoilined quarterly meeting of the Liverpool
Town Council this afternoon, Mr. Robertson Gladstone,
in a lengthy and eloquent address, in which he spoke in
terms of eulogy of ' the late lamented Earl of Sefton,
referred to the loss which the town of Liverpool and the
working and uneducated classes of the countrygenerally
had sustained in - his removal, and proposed that the
Mayor be respectfully requested to communicate to the
Countess of Sefton, and to her Ladyship's family, the
deep and 'unfeigned regret which they feel at the heavy
bereavement which they have sustained. The proposi-
tion was unanimously adopted.
ROBBERY OF STAMPS AT MANCHESTER.—We learn
that the Manchester Stamp-office was robbed early yes-
terday morning. A:largo quantity of postage, receipt,
and bill stamps was taken away, the 'value of which is
estimated at nearly- 2,000/. It is supposed that the
thieves managed- -to conceal themselves upon the pre-
mises before the offic4 'was ,Aosed on Tuesday..