The Sun.
London, England, 1852-11-12 00:00:00

A SPLENDID PORTRAIT

DUKE OF WELLINGTON,

WITH HIS AUTOGRAPH, AND A FULL ACCOUNT

the illicit traffic in opium, in which goods of any de-
scription will not be accepted by the smugglers.
Our demand for silk is alio limited, and
no fiscal change would add greatly to its co.,surnp•
tion. Tea, then, alone remains to be exchanged fur
our productions, and that would be supplied to any
extent. In consequence, however, of the erroneous
duty of 2s. 2i-d. (about 700 or 800 per cent. on the
first cost of the cheaper descriptions) its use is greatly
restricted ; reduction of the duty to Is. would more
than double—its total abolition would quadruple—
the consumption. A cheap and wholesome beverage
would thus be supplied to the people,—for the abo-
lition of duty, and consequent reduction of price,
would remove the temptation to adulteration, now so
loudly and justly complained of, while our exports to
the celestial empire would be greatly increased ; and
it is more than probable that facilities for traffic
would in due time be afforded, that would open new
and hitherto unknown dealings. An increased de-
mand for the wines of France and other countries
would likewise have most beneficial results, and afford
additional guarantees for the maintenance of perma-

vent peace.
But these unquestionable advantages are to be
sacrificed, in order tha(people may be enabled "to
protect themselves, by abstaining from the use of the
taxed commodity"—or, in other words, that they
should be permitted to evade their just proportion
of the public burdens. This i 3 neither fair nor
equitable. If a certain sum be required to liquidate
national liabilities, or to maintain the national esta-
blishments, it could scarcely be considered as a re-

commendation of a proposed tax ; that it could be
avoided at pleasure—that some might escape alto-
gether, while the well-disposed would have to supply
their deficiencies, and thus bear a double burden.
This argument would be conclusive against the
system if well founded. It is, however, only so far
as articles of mere luxury ar' coneprood that it is
available. -ft would be ridiculous to tell the labourer
or the sempstress that they have no cause of complaint,
in consequence of the duties on beer, tobacco, or tea,
as they might abstain from using the articles
which habit has rendered essential to their
comfort. The rich man may abstain from
using wine, without suffering any great priva-
tion. Not so the poor man, who, if he has the means
to pay for, must consume his beer, or tobacco, or tea.
It can scarcely, then, be considered optional. The
argument, therefore, is partly based on a fallacy, and
so far as it possesses any real weight, it ought to be
guarded against rather than encouraged, being neither
more nor less than a premium to dishonesty—an in-
centive to evade just responsibilities.
The argument that the people do not feel indirect
taxation—that they eat, and drink, and smoke, with-
out being cognizant of the presence of the tax-ga•
therer, rests on no stronger foundation. We are no
longer children, to be bamboozled into payment that
must be made. We should meet our responsibilities
fairly, paying what is necessary and no more. The
payment by indirect means was very desirable to
sinecurists, who derived much larger means than
they could do by way of salary. That grievance has
been nearly abolished, and it is for the people to
grapple with the still greater evil of indirect pay-
ments to the Revenue, which draws nearly 50 per
cent. more from their pockets than finds its way into
the Exchequer.
~We have repeatedly proved this fact. It is not
merely the expense of collection which for the
Excise and Customs may be arranged at 6 per
cent., one being a little above, and the other a
little below that amount, but the profits of the five
or six intermediate dealers, which are calculated
not merely on the first cost of the article, but on
the amount of duty, and also on the profits of the
preceding parties. Thus, let us suppose that goods
pass from the first importer to a large wholesale
house, then to one of less pretensions, supplying not
the entire kingdom, but an extensive district , then
through two different classes of retail houses, and
that the profits of each be 10 per cent. This, we are
convinced, is an under estimate both as to the number
of hands (five) and the scale of profits. The first
who pays the duty, say of 1001., charges 1101.
to the second, who, in his turn, adds ill
for his profits, an) thn, rc.orives from tho
third, 1231. Omitting fractions, the fourth
hand must pay 1331., and the fifth 146/, and the con-
sumer 1601.; so that for 941.—being 1001., minus 61.
for the expenses of collection—the consumer pays no
less than 1601.—a heavy price for the pleasing delu-
tion practised on his unsuspecting innocence. Better
far to pay 1001., and that 991. should go to the nation,
than to give 1601., and only to reap the benefit.of 94/.
Direct taxation is, therefore, at once the most equi
table and the most expedient. Sooner or later it must
supersede all others. We do not anticipate that it will
at once be established; but a step will at least be taken
in that direction, and that will be by an increase
of the tax on property to, at least, five per cent., or a
shilling in place of 7d. in the pound. Mr. DISRAELI
has pledged himself to allow some relief to the com-
munity. The small addition above referred to, along
with the more equitable apportionment of the tax,
and the extension of its operation, would at once place
six or seven millions at his disposal—a matter of no
ordinary importance to a financial Minister of capa-
city sufficient to distribute a surplus judiciously, and
to afford the greatest amount of relief to the suffering
li , classes.

Among the subjects prominently referred to in the
Royal Speech, is that of legal Reform. We are told
that inquiries are in progress, with a view of bringing
into harmony the testamentary jurisdiction of the
several Courts, and that bills will be submitted for
effecting further improvements in the Administration
of the law. This is as it should be. It is conceived
in the same spirit as that delivered at the close of last
Session, when her MAJESTY emphatically declared
that, " Every measure which simplifies the forms,
and diminishes the delay and expense of legal pro-
ceedings, without introducing uncertainty of deci-
sion, impairing the authority of the Courts, or lower-
ing the high standard of the Judicial Bench, is a
valuable boon conferred upon the community at large."
Much has already been accomplished, but much still
remains to be done before legal Reformers can rest
from their patriotic labours, and sit down contented,
with the state of the law, and the administration of
justice. We may, however, congratulate them on the
auspicious commencement of a Session that promises
to be peculiarly rich in measures of Law Re-
form. Many Members of both branches of the legal
profession have been returned to the new Parliament;
but we do not on that account dread any obstructions
to the progress of amelioration. Oo the contrary,
we believe that it will exercise a material influence in
expediting the necessary alterations. Several of these
gentlemen have already honourably distinguished
themselves, and will, we have no doubt, be desirous
of achieving fresh laurels in their new and more'im-
portant position, while the others who have, for the
first time, appeared in public life, will be anxious to
assist in the business for which their professional
studies peculiarly qualify them. _ _

There is,indeed, a general concurrence of opinion
on the necessity for extensive changes. On this point
Whig and Tory, Conservative and Radical, are una-
nimous. All admit the propriety of cleansing the
Augean Stables from the filth accumulated during
successive centuries. The only differences will be as
to the details. These, however, will be easily over-
come when the efforts of Honourable Gentlemen
will be directed solely to the amelioration and not to
the rejection of the contemplated measures. A little
unnecessary caution may perhaps occasionally be dis-
played—a fear of trenching too deeply on unknown
ground ; but we are satisfied that the only object will
be to avoid " introducing uncertainty of decision, or
impairing the authority of the Court, or lowering the
high standard of the Judicial Bench."
" Looming in the future," we discern a speedy
aanttdenstuicocnessful alteration in the Ecclesiastical Courts.
These tribunals have hitherto contrived to escape the
and
unmeoafoitohe Legislature. A greater accumula-
cov lettere
accumula-
tion of legal cobwebs—a greater reverence for useless
Courts of Justice.disfigured the
of the reformers beganogreater attention to the
than
to the spirit of the law, may be
indm-
other places professing to be
Court
Alfl the abuses that disgraced and
era therereg than f"
ms—a.
found flourishing
hall. The public hear b
absur-
dities daily enacted, because
inran
k to
luxuriance pr otdhnercee lf fruit,
iu:i
thesettt,emoa yt
interest,secluded
ebde
Chancery, before the labours
but little f
0 .the solemn