The Sun.
London, England, 1852-09-01 00:00:00

FRANCE.

The Constitutionnel has the following on the com-
mercial relations between France and Germany
For some time past seriously thickieg persons have
been occupied with the approach ,n opportuneness of a
commercial and customs treaty between France and
Germany. This is an idea which will gain ground, for it
responds to the tendencies of the present epoch. Itis there-
fore necessary to begin to state the commercial movement
of France with the German Customs, Association. England
and France had already accomplished their industrial re-
volution, while Germany still struggled against the inva-
sion of fresh discoveries. Our neighbours beyond the
Rhine have long regarded machines as dangerous inven-
tions, and they have not consented to change their mode
of production except in face of the most evident neces-
sity; but when once in the path of innovations, they
have persevered with that patience which is one of the
features of the German character. It is more particu-
larly by the establishment of the Zollvereln that
Germany has shown her resolution to take rank
among commercial Powers. That great institution
has rendered to the States associated in it the same
services as did the abolition of the internal barriers
in our French provinces in 1789. It is from 1833,
the year of the formation of the Zollverein' that the
impetus given to German industry takes date. The prin-
cipal merchants and manufacturers of Prussia, Bavaria,
and Saxony then began the excellent custom of meeting
together periodically, in order to discuss their common
interests. The press published an account of every new
and ingenious process. The most eminent men did not
disdain to examine into the difficulties of manufactures.
Not only did M. de Reden publish in 1844 his remark-
able work on the commerce and nsanufactures of Ger-
many, he took on himself to procure samples of the linen
made in Ireland; he compared them with similar articles
made in Silesia and Westphalia; he ascertained the re-
spective prices of one and the other, and sent those sam-
ples to all the great manufacturers of the country.
These and other similar efforts soon placed Germany as
a prtdticing country immediately next to England,
France, and the United States. The considerable
developments of German industry are proved by the
tables of the commerce of France with the Zoll-
verein. Although the figures which we are about
to put forward only express the official value of
our special trade with Germany, they are, how-
ever, very significative, and deserve serious con-
sideration. In 1820 we exported directly into
Prussia and the rest of Germany 96,202,1881. worth of
merchandise. In 1840 the amount fell to 48,662,000 f.
In 1848 it was only 35,852,0001., but rose again a little
in 1849, when it was 42,357,000 f. Thus, in the space
of 30 years, the total amount of our
exports to the
States of the Zollverein has diminished by one-half.
During this same period from 1820 to 1849 the e
im-
ports from Germany into France at first followed an
upward course. From 23,838,285 f. in 1820, they
They
roseT to
47,981,000 f. in 1840, and to 59,380,000f1842.
in 1849 returnedy
then fell to 49,551,000?. in 1847, and .
e mr
to 29,980,000 f.. nearly the same asodinulelneB2hoa.s
therefore
e
portation into France of German pr
remained about stationary. The ensemble
11 our direct
exchange with Prussia an d G7(337337,3,09748!
Such 9,94e0r,e04t
h7fe.
in 1820; in 1849 it was only
facts which it was important to establish before seeking
what bases commercial transactions between Faance
on
and Germany must be henceforth regulated. Every one
will understand that the treaty must be of such a nature
that both countries shall find their account in it; the
balance between concessions and compensations must be
equal."

DIRECT TAXATION.-PROPERTY OR
INCOME-TAX.
TO THE EDITOR OF THE MORNING CHRONICLE.
Sir,—ln discussing the question of a tax on property
or income, it is, I think, necessary at the outs(-t to de-
termine upon which th© tax is to be levied. Until this
is done, i: is useless to enter into such discussions as
those of Messrs. Warburton and Farr, as given in
their evidence befure the Income-tax Committee, an
extract from which you published in your paper of the
25th instant.

If the taxis to be one upon property, then we should
?quire the aid of our bekt accountants and actuaries to
teath us how to come at the real value of our property,
and to settle its relative taxable vain. Bat, from what
we have already seen amongst men learned in figures, I
fear th 3 task would be a difficult one.
If the tax is to be one upon income, then we should
simply have to take the next income, and have the same
per oentage deducted from all, irrespective of the source
from which it is derived.

All taxes, direct or indirect, are taxes on income. A
tax levied upon income directly is, I contend, the most
just, as the amount of it must vary just in proportion to
the amount of the annual income. A tax levied upon
realised property, although ostensibly levied upon pro-
perty, is in reality an indirect tax upon income, with the
disadvantage of not accommodating itself so readily to
the changes which must constantly take place in the
value of property and income.
The argument used against an income-tax, that it
taxes alike the income derived from a man's brains and
that from property, is quite a fallacious one. Property
would soon cease to pay a tax, were it not for mind con-
stantly working upon it. Ido not see that we can sepa-
rate the two. A professional man's knowledge is as
much realised property as the house he lives in, and
both will bear taxing for the uses of the State just as
long as they produce income, and no longer.
There appears to be at the present moment a decided
move in favour of direct taxation • and it would be as
well to discover a sound principle to guide us before
we go too far, so that every change made shall be in the
right direction. The question is still an open one, and
I should like to see those gentlemen who are now dis-
cussing the relative values of different incomes, giving
their attention to the following points :
Whether direct taxation is preferable to indirect ?
Whether a tax upon property or income is the most di-
gect ? Whether there ought to be any exemption ? To
arrive at the net income, what are the allowances which
ought to be made off different trades or professions ?
'Shia settled, we could then go further, as to the amount
of rate to be levied, and to what extent we could get rid
of the present system of indirect taxation.

_
I remain, Sir, yours respectfully,
Old Kent-road, Aug. 28, 1852, J. A. LYON.

THE LONDON GAZETTE, Aug. S,
DOWNING-STREET, AUG. 30, 1852-
The Queen has been pleased to appoint William Arrindell,
Mso., to be Chief Justice of the Colony of British Guiana;
and Robert R. Craig, Esq., to be her Majesty's Attorney-
General, and John Lucie Smith, Esq., to be her Majesty's
Solicitor-General, for that Colony.
CROWN-OFFICE, AUG. 30.
MEMBERS RETURNBD TO SERVE IN THE PARLIAMENT
SUMMONED TO BE HOLDEN AT WESTMINSTER, ON
FRIDAY THE 20TH DAY OF AUGUST, 1859
County of Antrim—Edward William P
Langford Lodge; George akh—a.m,
.Esq., of
Y, Esq., of Lissanowe
Castle, both in the said county.
Borough of Beifast—Richard Davidson Esq., of the Abbey,
he Cairns, Esq., of
in the county of Antrim ; Hugh
New-square, Lincoln's Inn, in the county of Middlesex,
Barrister at Law.
Borough of Lisburn—Sir James Emerson Teianent, Knt.
Town of Carrickfergus—Wellingtoncalle Henry Stapleton Cot-
ton, Esq., commonly
otton. a the Honourable Wellington
Henry Stapleton
A la—Sir William Verner 7erner, Bart., of
County
Arinnia.gh,
onfthe said county of
James Molynenx
Armagh.
Churchill,
the lorfsmai
Hockley,dgco unt i
Caulfield, Esq.,
mvagh —Ross Stephenson, E," -
Borough of Armagh--Ross
John Ball, Esq., of Saint Stephen's-
green,
County of Car to
of the city of Dublin; i
in the county
Esq., of Oak Park,
lionvit_hejocohtnintsyadofieCira,rlEosq.,
of Henrys rum,
Great Den-
Borough of ar
mark-strtet, in the conntyjookfnth.ye
Young, Bart.,
BD.turbt.li.n.of
Benuebo.
County of Cavan—Sir
rough Castle ; the Hon. James Pierce Maxwell, of Farnham,
both in the said county of Cavan.
County of Clare—Sir John Foster FiintzEGngerlaalndd,;K.cCo.rßuelh
in of
Sussex, Worthing, in the county of
O'Brien, Esq., of Birchfield, the county of Clare.
one of
Borough of Ennis—John David .
FitzGeraidl Gerald, q.,
her Majesty's Counsel, of Merrion square, in the city of
Dublin.
Burke Roche, E3(1;" of Tra-
County of Cork—Edmund
bolgan House, in the county of Cork,
a foresaid
South, in the city
Scully, Esq., of No. 13, Merrion-square Vincent
of Dublin.
Borough of Bandon- bridce—The Honourable
Bernard, of Castle
Bernard, commonly called Lord Viscount Francis
Bernard, in the county of Cork.
Borough of Kinsale—John Isaac Heard, Estee
of Kinsale
aforesaid.
's Bart.,
Borough of Mallow—Sir Denham Jephson
.Norree 9
of Stallow Castle, in the county of Cork.
Borough of Youghall—lsasc Butt, Esq., Barrister-at-Law,
of Leeson street in the county of the city of Dublin.
City of Cork—Francis Stack Murphy; William Fagan.
se_k±cniety of Douegal— Sir Edmund Samuel Hayes, Bart., of
;137'ee Castle ; LomasT Conolly, Esq., of Cliff, both in
-c7ytly,l,ef
Down on
No call
r7The Hon. Arthur Edwin llill, com-
in Nottinaher la Edwin Hill, of Norwosd Park, Southwell,
in the said co:hire; David Stewart tier, Esq., of Montalto,
Borough of Ile'otYwn°pfabtriocwk—n. The Hon. Charles Stewart liar-
dinge.
Borough of Now,
.....
of. Aim
County Kirk, Esq., of Annevale, in
the county
County of Dublin—sso,„„
Hans Hamilton, Esq., of Ab-
bottstown, in the count
Y of—Dittisblin; Thomas Edward Taylor,
Edwardg
Lieutenant-Colonel, of Am
Greon Castle in the said county.
City of Dublin—
College of the Holy Trinieet! Esq. ; John Vance, Esq.
Hamilton, Esq.; the Right Lion.,:piiii—George Alexander
Napier, her Ma-
jetty's Attorney-General for Ireland.°4ePh Nap
County of Fermanagh—Mervyn Asohds,
y or
Fermanagh.
Brinsley
zigermanagh.
dale, in the county of Fermanagh; s7rl.eA.Beco, of Rvers-
Brooke, Bart., of Colebrooke, in the most
Borough of Enniskillen—James Whit
j esty's Solicitor-General for Ireland. e her Ma-
Countyut. Galway—Sir Thomas Burke, Bart., of NE
j
arble-
hill, in the county of Galway ; Thomas Arthur Bellew, EN.,
of Mount Bellew House, in the county of Galwa
Town of Galway—Anthony O'Flaherty, Esq,, of of Knock-
bane,
of Ballvglannin Park, in the said county of Galway.
.
County of Kerry—llenry Arthur Herbert, Esq., of eino..
Augustus
es in
ruse Abbey, in the county of Kerry; Valentine ----
I arn y, the county
Browne, Esq., of Kenmare House, Killarney,
of Kerry.
Borough of Tralee—Maurice O'Connell, Esq., of Derry..
pane, in the said county of Kerry.
County of Kildare— William Henry Ford Cogan, Esq.;
David O'Connor Henchy, Esq.
County of Kilkenny—William Shoe, Sergeant at Law, of
Thomaatown, in the county of Kilkenny ; John Greene, Esq.,
Of Greeneville, in the county of Kilkenny.
City of Kilkenny—Michael Sullivan, Esq., of Inch House,
in the county of Kilkenny.
King's County—Patrick O'Brien, Esq , of Merrion-square,
in the city of Dublin ; Loftus H. Bland,. Esq., of Blends-
ford, in the Queen's County.
County of Leitrim—Hugh Lyons Montgomery, Esq., of
Belhavel, in the county of Leitrim; John Brady, Esq., of
Blackfriars-road, in the borough of Southwark, in the
eounty of Surrey, England.
County of Limerick—William Monsell, Esq., of Tervoe, in
the'connty of Limerick ; Wyndham Goold,Esq., of Athed, in
the county of Limerick.
City of Limerick—Robert Potter, Esq., of the city of Lime-