The Sun.
London, England, 1852-01-15 00:00:00

THE INCOME-TAX.
(Prom the Times.)
former errors
I ymany still redeem If Lord John Russell and his colleagues are pre-
pared during the course of the next session to profit
by h
e ifrromt past
lle
consequencesthey
of m
in policy. It seems to be admitted on all sides that
the condition of parties within the walls of Parliament
them-
selves t
is such that they have little to expect but individual
opposition
and hcstile confederacies. Such safety as
results from prudent alliances appears to have been
denied them ; but the First Minister still has it in his
power, and may possibly have it in intention,'to frame
his policy on larger views, and address himself to a
more numerous audience. What if he should have
resolved carefully to consider the history of the defeats
he has endured during the last four years ? He might
well distinguish between those checks which were the
results of accident or the momentary triumphs of
faction, and those more important defeats in which he
succumbed because tho feeling of the country was
against him. There are not wanting instances in our
Parliamentary Ititory in which a Mini•eetshas retained
the reins of office in the teeth—so to speak—of the Lower
House. It is in such a crisis as this that the genius
of the most consummate statesman may find its ap-
propriate elements t f action. He will stop his ears
to all propositions for trimming his sails to every
passing gust. ffe will shut his doors against the visits
of the most judicious "whipper-in."
He will reject
every suggestion for disarming opposition by hawking
about tee patronage of Government. Forgetful of
mere party ties, deaf to the unworthy blandishments
of family influence, he will perceive that the time has
arrival when there is question of measures rather
than of men. He will take up the records of Parlia-
ment during the period of his rule, and boldly adopt
as his own all propositions which the course of dis-
cu.sion and the unanimous voice of the country have
proved to be of public utility. He will not heed
whether a particular proposition might have originated
wieh himself or his opponents, if they are manifestly
incapable of working it out for themselves. Vanity, pre.
judice, habits of thought, must on such occasions be
disregarded by the Minister. Though it be his own
darling blunder, though his own long-cherished
hallucination, he must be prepared to sacrifice it with-
out compunction if he would retain a position which
he can no longer hold by the mere resources of party
warfare. If Lord John Russell is thus prepared to
extricate himself from the embarrassments of his situa-
tion, we would recal his attention to one capital error
in his policy which has gone far to alienate from his
Government the sympathies and support of the middle
classes of English society. We will venture to as-
sure him that justice to them in this particular will
be of sovereign moment to the interests of his Cabinet
when the general voice of the country can again make
itself heard at the hustings and the polling booth.
The unequal and iniquitous assessment of the incomes-
tax is as present to the minds of the professional
and mercantile classes now as at first, when they were
cajoled into a temporary acquiescence by the menda-
cious assurance that the impost was of a transitory
nature.
Surely, if Lord John Russell or Sir Charles
Wood will but take the pains to cast the most cursory
glance at the signs of the times, they must perceive
that the attempt to perpetuate so scandalous an im-
position—impost we will not call it—must result but
in defeat. Is the tax a useless one ? Obliterate it
altogether from the estimates. Is it, on the
contrary, one which, if assessed upon a fair system, is
consonant with the most philosophical principles of
taxation ? Then take care that there be not so pro-
found a variance between the principle and the prac-
tice as will entirely change the very nature of the
tax, and leave nothing of justice about it but the
name. If we look at the course 'Of passing events, we
cannot but acknowledge that an emergency may arrive
when the Executive Government would require a
very considerable extension of its resources, and at a
very short notice indeed. Where is the Minister to
turn for aid but to this very income-tax which be and
his colleagues persist in imposing upon the country in
its present arbitrary form ? The apprehensions of the
moment might silence argument and deaden the
consciousness of injustice. Such, no doubt, is the
calculation, but it is one which rests upon a very un-
safe basis. The returns have already proved that, even
at the comparatively low point at which the tax for
the present has been fixed, evasion is the natural con-
sequence of the inequality of the levy. Fraud is
the first-horn child of injustice. Our former
Finance 'Ministers nursed the smuggler's vocation
up into a profitable and regular trade. Fraud, under
the Income-tax Act, is just the counterpart of smug-
gling under the old Customs' statutes. You cannot
sanctify an unjust arrangement in the eyes of tie
great mass of mankind, even although it be solemnly
embalmed in the stately periods of an Act of Ptirlia-
m,--mt. We distinctly repudiate any idea that the
conduct of the fratemlent evaders even of this most
unjwit levy meet; with any approval from us. On the
contrary, we have over and over again denounced it
is the strongest language we could employ. It isnot
the least Of Our charges against the First Minister
and Eis colleagues, that they tolerate a system of
levy, with regard to a tax otherwise or objectionable,
which has a tendency so protonl;dy to demoralize
the country. The returns under the Act from the
professional and commercial classes give evidence of
so wide-spread a system of equivocation, as to be
perfectly sickening to any mind which has not lost all
feeling for the honour am d reputation of the country.
It may of course be said, if there be such means
of evasion at the command of the unscrupulous
under Schedule I), of what do you complain ?
We reply that we protest against the method of
escape, as against the injustice which provoked
it. Besides, although rogues may escape, honest men
are not content to shift even an unjust liability from
their shoulders by such questionable means. If the
rate of liability were by the necessities of the times
screwed up to a higher point, we cannot but have
serious doubts, from what we already know, of any
proportionate result to the Exchequer. The Finanee
Minister would do well to look to the matter in time,
before it becomes necessary to place reliance upon so
fragile a reed.
t' ns wa
Were other considers to rating to add wings
to the Ministerial deliberations, the defeat of last
session would furnish Lord John and Sir Charles
Wood with matter for reflection. Even last session
they could only obtain a renewal of the tax in its
present most objectionable form for a single year.
What can they expect at the expiration of the actua 1
Parliament ? Can they imagine that the combina-
tion of parties which defeated them upon this very point
a few months back will be in a more compliant humour
now that every individual Member of the House is
Winking of the account he must ere long give of his
stewardship to his constituents ? Will the town and
borough Members, out of any private feeling les beaux ycux of Lord John and his colleagues, con-
sent to alienate from themselves the votes of their
supporters ? Nor could a more apt opportunity for
the revision of the mode of levy be readily imagined.
If Sir Charles Wood is disposed t,o deal fairly with his
surplus, certainly the claims of those who are unjustly
assessed to a particular tax should have the priority
over the demands of any class interest. It is not even
necessary that Sir Charles Wood should draw very
largely upon his surplus to afford the desired relief.
There are resources on the tax itself which might
fairly be called into play. Why not lower the point
of rateability to incomes which reach 1501. per an-
num ? Why should the person in the annual receipt
of 1501. pay. his quota, and the man of 1001. per an-
num be exempt ? There is no reason for fixing the
exemption to any particular point until the costs of
collection make equilibrium with the amount col-
lected. In point of principle the clerk is as fairly as-
sessable as the millionnaire. We recommend the
subject to the earnest consideration of Lord John
Russell before the Parliament shall have met. If be
has determined to stand alone, let him at least bring
his measures into harmony with the public interests
and the general feeling of the country.

TUE EXHIBITION CHART.—The enormous circu
ation of the Weekly Dispatch, on Sunday last (by far ex-
ceeding the most sanguine expectations of the proprietors),
has rendered it impossible to comply with the aunounee-
ments previously made, that every purchaser should, on
Sunday, the 11th instant, receive a copy of the Illustrated
Coloured Chart of the Great Exhibition; it has,
in conse-
quence, been found necessary to postpone the issue of a sheet
demanding such careful preparation, until Sunday, the Ist of
February, on which day every purchaser who was disap-
pointed in receiving a Chart of the 4th instant, will be en..
titled to a copy. Orders may be given to all newsvenders
in town or country, or to the Office, 139, Fleet-street, London.
HACKNEY ROMAN CATHOLIC SCHOOL& —OH TUN!.
day a meeting was held to commemorate the opening of
the above schools. Sheriff Swift presided, assisted by Bishop
Morris and sixty ladies and gentlemen_ connected with the
charity. After the usual loyal toastsriff
had been drank with all
the honours, the health of the S eri
_was proposed by Bishop
Morris. the
he Smith, inatrtepely, expressed tho great
pleasure it gave him to assist a
eh these charitable reunions,
particularly when held in the_.c us of education. He con-
gratulated the •Roman Catholics of Hackney on the com-
pletion of this handsome and commodious building in which
they were assembled, and in which 200 children of both sexes
would receive a secular and religious education, the separa-
tion of which, he believed, to be greatly detrimental to the
properpoorer •
training of the classes. After an eloquent ap-
peal on behalf of the schools had been made by Bishop Mor-
ris, and the other toasts of the evening, including the archi-
teact of epf the
arated schools, Mr. W. Young, bad been drank, the com-
pnY.
[ADVERTISE MENT.]-- Holloway's Pills the very
best Remedy for Bile, Indigestion, and Weak Stomachs.—
Extract of a letter from Mr. Richard Abel, Piccadilly, Man-
chester, to Professor Holloway. " Sir,—The gratitude I owe
to you is great for the extraordinary cure I have derived by
taking your wonderful Pius. I am sixty-four years of age,
and for more than forty suffered so severely from bile and in-
digestion that life was a complete burden to me. I received
the best medical advice at all times, but could get no perma-
nent relief. At length I tried your Pills, and they have so in-
vigorated my constitution that I am restored to the most robust
health.—Sold by all Druggists and at Professor Holloway's
Establishment, 244, Strand, London.
PLUMAGE OF THE KING-VULTURE.—Tyranta ge-
nerally affect the purple; but the royal robes Of the King of
Ngploti ozoßoutti-israno.--funch.