The Sun.
London, England, 1852-04-01 00:00:00

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LONDON, THURSDAY, APRIL 1, 1852.

Cdinciding as it does so entirely with the sentiments
expressed by ourselves yesterday in reference to the
Earl of DERBY'S apparent attempt at prevarication,
the argument of the Times, quoted elsewhere in our
impression of this evening, appears to us cause for
congratulation. Nothing can possibly be better than
the tone in which our contemporary alludes to the
mingled delicacy and difficulty of the position of the
existing Government. It were well for all parties—
it were well for the country—it were well for the inte-
rests of the Legislature, and even, we will add, of the
Administration; if this dispassionate estimate of the
farnergen Y were more generally appreciated and
c
comprehended. When the First Minister of the
Crown, moreover, can find it in his conscience to say
one thing on the, 19th of February, and diametrically
the reverse on the 30th of March, we cannot believe
that very good reason i 3 thereby given why the
nation shoal repose anything like confidence in his
Government. Immediately before the estimates
were submitted to the House of Commons,
and when from the factious peculiarity of
the attitude assumed by the Opposition, it appeared
to be not altogether
impossible that the annual sup.
plies might be actually stopped the new PRIME MP.
NISTER conceived it to be •
Judicious to hold out the
prospect of a speedy dissolution of Pa-liament. " Only
grant us the estimates," said he, „ •
and so soon as the
absolutely necessary business of th.e io
sois accom-
plished I will appeal to the country, that the newly-
elected representatives may assemble before
autumn
has far advanced, and thereby relieve
nation from the chance of being placed in al"' the
situation
of embarrassment." That was literally the
the speech delivered by the First Lord of thegiTtteof
Bury in the middle of February. Yet, a little while
longer, and "on second thoughts, " at the close of
latircb, when the majority of the estimates have been

granted by the Legislature, the Noble Lord deems it
advisable to declare that he does not in the least
anticipate that the present session will be of
"unusually brief duration," and that be has no
sort of intention of bringing about a speedy dissolu-
tion of Parliament. Is this consistent ? Is it worthy
of a great statesman—worthy of a statesman en-
trusted with the conduct of the affairs of the British
Empire—worthy of a Minister more truly " heaven
born" than even PITT, if we are to credit the ravings
of one of the political contributors to Blackwood?
Let the judgment of the country pronounce.
Let the answer to these inquiries be given
at the next general election ; and we doubt
not that the minority in which the leader of
the Protectionists will then find himself; will suffi-
ciently demonstrate that he was mistaken in the re-
cent change of his intentions. It is true that the
Earl of DERBY endeavoured to explain on Tuesday
evening that his opinions expressed in March and his
opinions expressed in February, contradictory
though they might seem to be at a superficial
glance, were in reality coincident. Neverthe-
less his reasoning to this end was to our-
selves so peculiarly shallow in its speciousness,
that we are tempted to suggest as BYRON did in refer-
ence to the metaphysical COLERIDGE, that he would
add to the obligations felt by the public he had
mystified by kindly and benevolently " explaining
his explanations." Throughout the whole of these
proceedings on the part of Lord DERBY it must be

manifest that he has not acted with a candour and

manliness becoming one who has been called
to the head of the British Government. Ad-

mitted that the Noble Lord and his Ministerial
colleagues were, so to speak, actually "surprised into
power," admitted that- their position from the first
moment of their consenting to take office has been
one of almost unexampled embarrassment, admitted
that the difficulties of their situation were at the

outset very singularly enhanced by the factious and
petulant bearing towards them of her MAJESTY'S Op-
position, yet it must, at the same time, be allowed that
the moment has been rather ungenerously selected for
avenging themselves upon their political antagonists,
when, having obtained the voter from the House of
Commons, they shrink from hastening on the crisis
of a dissolution. Happily, out of their proceedings
one satisfactory conclusion is deducible. The very
circumstance of Lord DERBY shrinking from an im-
mediate appeal to the country is significant of the
fact that he is by no means sanguine of the result of
a general election. Were he confident of that result
being in his favour, the Legislature would be
dissolved before the arrival of Whitsuntide! Having
once obtained the sinew 3 of war, the PRIME MINIS..
TEB. would relieve himself of the annoyances conse-
quent upon being in a perpetual minority in the lower
branch of the Legislature. Instead of striving to act
thus, however, Lord DEBBY uses every means to
protract the present session for as long a period as
possible : wherefore we insist that from these cir-
cumstances the nation is justified in drawing its own
conclusion.

The Commissioners of Land-Tax for " the rest" of
the county of Middlesex, viz., all the districts not in-
cluded within the city and liberties of Westminster,
assembled yesterday at the Sessions House, Clarken•
well, to hold that which, under the terms of the Act
of Parliament, should be their annual meeting, but
which has practically been only the third meeting for
more than a quarter of a century. From the ex-
tremely narrow and limited views entertained by the
majority of the Commissioners it would be a matter
of but trivial importance if they totally abstained from
any effort, however faint, to discharge the duties
confided to their charge, for they only meet to
lend their sanction to that which is unanimously
admitted to be gross and palpable injustice. A set of
Marionettes would, in fact, be more eligible, for
while they could register, with equal efficiency, the
decrees, which charge one shilling in the pound,
or upwards, on one division, and less than one
farthing in the pound on another, they would
at least be spared the blush of shame that should
suffuse the brow of every man who felt himself to bs
a participator in the transactions. We do not, how-
ever, despair of some beneficial results attending
those assemblies ; already an active and intelligent
opposition has been organized, and the truth is not
only forced on the unwilling ears of the
majority, but it finds its way into the public journals,
and will be " wafted on the wings of the press
throughout the length and breadth of the land." The
clear and able statement of Mr. CorrocK will, there-
fore, produce its fruit in due season. The crying
grievance will be remedied, and a fertile source of re-
venue rendered available to the national exchequer.

We have so frequently directed attention to the
abuses that have arisen in the administration of this

law, originally one of the most judicious and equitable
modes of collecting the imperial revenue, that
it might be regarded as a work of supererogation it
we now entered into any prolonged explanation on the
subject. We may, however, more especially under the
present circumstances of the country, and the pecu-
liar interest with which every fiscal question is in-
vested, be permitted once more to give a brief ac-
count of this the most politic and just of the , many
imposts to which the people are subjected, and
which, if fairly carried into execution, may be re-
garded as the proper basis for direct taxation.

In the olden time, from the Conquest until the time

of the Commonwealth, the national establishments—
there was no public debt—were maintained out
of the Royal estates ; or whenever there was a defi-
ciency, by contributions from the landed proprietary
throughout the country. The territorial aristocracy
were, however, then in the ascendant, and' they ac-
cordingly transferred many of the burdens from their
own shoulders to those cf the industrious classes,
4/Id the infamous Exeise duties were imposed in
place of those charges which had been removed from
real property. The Restoration afforded no relief.
chains of the tax-payers were
ontr
?tiorlubtlehe-ricary, the
vetted, and in 1665 a tax on beer and other
liquids was granted us a hereditary revenue to the
SOVEREIGN, as a recompense for the abolition of
the "Court of Wards" and " Liveries," and
" tenants in capite," &C•
After the revolution the Legislature, however, ap-
peareddisposed to act
more justly towards the oe IrOXXOi.
The required funds were authorized to be raised by
means of the "land-tax,"
as it was termed, bat which
really charged
per-
sonal property, productive or unproductive.
whether
for
a poundage on land, and a tax on
The 4th Wm. and Mary, c, 1, was the statute
which gave explicit directions
asse
lecting the amount
; andalthough
many
yg sad
have since been passed regulating
especially the 38th G
George 111 under which
Commissioners it is now levied, the "r thes, impost, more
for
the several
districts are still—we shall not say
assigned
actually governed by the proportions by the
departure, however
Act of 1692, from which no
ot say guided—but
urgently required, has ever been allowed.
alters'
tion in the value of property has ever been recognised,
and thus we find, that while some
l: the
alt._
distriertsed,
9s are pay-
ing as much as ls. 6d., 25., or even 2s. j .
pound (as for instance Shengay, in Cambridgeshire),
others were escaping for considerably less than
a r f
thing in the pound. Those best able to pay were,
therefore, the lowest contributors, while depreciated
property was kept up to the highest point. The
entire county of Lancaster, including Liverpool,
Manchester, Preston, &c., is, for instance, only as.
3essecl at 20,9891. 14s. 6d., while the City of London
is charged at a valuation of 123,3991., the
city and liberties of Westminster at 63,0921.,
and the rest of the county of Middle-
' sex at 107,6021. 11P, 7d. These charges,
though most enormous, when compared with the
amount claimed in the county of Lancashire, do not,
however, show anything like the disparity existing
between the different localities. We find, for instance,
that the parishes of St. Andrew's, Holborn, and St.
George the Martyr, are paying more than ls. in the
pound, the assessment being 9,0181., while St.
Pancras escapes for 2d. in the pound, being assessed
only at 1,7761. 15s. 7d. Fortunate St. Marylebone,
;lowever, distances all its metropolitan rivals, the
charge being less than a farthing in the pound, the as-
iessment on the entire parish being only 4921., far less
than the value of single dwelling• houses in that im-
portant locality. Liverpool, however, is still better
off, the inhabitants of the modern Tyre only lx:ing
required to pay one-sixteenth of a penny, or little
more than one quarter of what the oppressed Mary-
lebonians are compelled to pay.
These anomalies cannot much longer be permitted

to exist. It is sufficient to direct the public attention
strongly to the point to ensure a speedy measure of
relief. We perceive that a delegation is to wait on
the CHANCELLOR of the EXCHE4IJER, with
the view of urging the Right Honourable
Gentleman to bring the subject under the con-
sideration of Parliament. Such proceedings were worse
than useless when Sir CHARLES WOOD held the
seals of office, and presided over the financial
department of the Government, but with Mr.
DISRAELI WO look for more auspicious results.
We cannot forget that the Right Honourable
Gentleman has himself complained of the hard-
ship to which his constituents were subjected in
being compelled to pay le. sd. in the pound, while
other counties, far more populous and more rich, are
let off for 2d. An equal charge of ls. in the pound,
while it would relieve many, would give nearly
5,000,0001. sterling to the Exchequer; or, if ex-
tended to personal property, according to the spirit
and intention of the original statute, would give a
revenue of more than 11,000,000/. sterling, an
amount which, if judiciously disposed of, would
not only authorise the abolition of the malt
and hop duties, of the taxes on knowledge,
and many other unfair and impolitic im-
posts, but would also allow of considerable reduc-
tions on tea, tobacco, wines, &e., and place the na-
tional burdens altogether on a sounder foundation.
Let, then, the deputation do its duty, and let fiscal
reformers of all classes lend their aid to the intro-
duction of a better system, and we shall not have long
to wait for the beneficial results we have anticipated.

Elsewhere will be found a very admirable article
on the injustice of the taxes imposed on newspapers,
extracted from the columns of the Expositor. Coin-
ciding cordially as we do with the argument put
forward by our contemporary, we anticipate as
eagerly and as confidently the dissipation, or at any
rate the amelioration, of the existing evil by the
Right Honourable Gentleman the CnAlicnuon of
the EXCHEQUER. From him happily somewhat
larger benefits may be looked for than could posasibly
be the case with his predecessor : and none the less
securely, in the present instance, from the circum-
stance of his distinction as a man of letters and his
connexien at one period with periodical literature.
The inequality of the system of taxation complained
of is not the least intolerable portion of the grievance.
As the Expositor very justly observes, it is some-
what unfair to impose a duty of is. 63. upon
every separate advertisement in a newspaper,
and yet to permit advertisements to appear elsewhere
without any
impost whatsoever. Placards may be
posted up at pleasure in any omnibus or in any rail-
way carriage, elegant frames containing them, adorned
with glass and veneered with mahogany, may be
suspended at the entrance of any warehouse;
nay, large boards may be pasted over with
them in public places, as in the neighbourhood
of Waterloo-bridge, and all this may be done
without a single one of those advertisements being
subjected to taxation. It is only in the columns of a
newspaper, or in the flyleaf of a magazine or a
quarterly, that a duty of Is. 6d. is rigorously levied
upon every single announcement. Nor is this the
only extent of the inequality—the same impost, as is
by this time tolerably notorious, being inflicted upon
such advertisements as those without distinction, be
it an advertisement of a penny pamphlet
or of a guinea annual, an advertisement of a
poor servant girl out of work, anxious to obtain a
situation, or of some wealthy old " hunks," anxious
to sell an estate in Wiltshire with a view to purchase
another in Cumberland. These are among the in-
numerable evils in the way of inequality alone
which demand the speedy and effectual interposition
of the Legislature. Let us hope that some such in-
terference in regard to the taxes upon knowledge
may soon be witnessed, now that the financial affairs
of the country have been intrusted to a really ener-
getic and enlightened Chancellor of the Exchequer.

A question relating to the dilapidated condition of
the old, and to the propriety of constructing a new,
bridge at Westminster, will be put this evening to
the Chief Commissioner of Woods and Forests by the
Hon. Baronet the representative of the University of
Oxford. To-morrow we shall take occasion to enter
more fully into the consideration of this matter—
regarding it, as we have long done, as of very
singular importance to the interests of the metro-
polis—and shall revert in our strictures not merely to
this night's discussion in the House of Commons,
but to the elaborate report of the Westminster
Brilge Commission of 1851, addressed by them to
the Lords Commissioners of her MAJESTY'S Treasury.
Towards the close of that report we are rejoiced to
observe, that the argument we ourselves have all
along maintained is, at length, to the full recognised
by the Commissioners—those gentlemen insisting
that from the uncertain expense inevitable in
maintaining the present ruinous structure, even for
purposes of temporary convenience, it is obviously
desirable that " the permanent bridge should be com-
menced and finished with as little delay as possible."
This, we repeat, is so fully in accordance with our
own opinions, that it will be not without peculiar sa-
tisfaction we shall take occasion to revert to the sub-
ject to• morrow, with a view to its more careful consi-
deration.

AMERICAN NEWS.

LIVERPOOL, WEDNESDAY.

The United States mail steam-ship Arctic, Luce com-
mander, with advices from New York to the 20th inst.,
arrived in the Mersey shortly after 6 o'clock this even-
ing. She brings 56 passengers, but no specie. The
Arctic has made the run in 11 days, 1 hour, 25 minutes,
racral time.

The Royal Mail steam-ship Niagara, with the mails of
:he 6',h inst., from Liverpool, arrived at Boston on the
ISth inst.

The steam-ship Hermann, which sailed from New
York for Southampton on the 7th inst., put b.!.ck on the
17th inst., the centre shaft of the port engine having
broken when four days out.
The steam-ship Washington, from Southampton on
the 3d inst., arrived at New York at 5 P.m. on the 18th
inst.

The captain of the barque Action, from Liverpool to
New Orleans, had been fined 5,000 dolls. for outraging
the persons of two female passengers.
Late advices from Honduras received at Charleston
report a fearful storm in that bay, in which five British
vessels were lost; one is the barque Bathurst, of Lon-
don, with all on board. The names of the others are not
given.

Advices from Havannab, to the 15th inst., are unim-
portant. The damaged cargo and hull of the ship Tele-
mon had been valued at 37,000 dolls.; 14,000 dolls. had
been awarded as salvage.
Late advices from Northern Mexico received at New
Orleans state that Caravajal had been taken prisoner by
General Harney.
Port-au-Prince advices to the 7th inst. state that all
was quiet. The coronation of the Emperor is fixed to
take place on the 18th of April.
No change in the New York money. market. The
stock-market was unsettled. A moderate business in
exchange. Bills on London, 1091 to 110; Paris, 5 18!
to 5 20; Amsterdam, 41 to 411.
The sales of cotton since last advices were 10,000
bales, at rather lower prices. The transactions in wheat
and flour very moderate, at a decline in price. Indian
corn in good request for export, with sales of 100,000
bushels at enhanced prices. Iron in good demand; 80
tons Scotch pig sold at 20 dolls. 50e, to 21 dolls. English
bar 501:1 at 46 dolls.perbarrel;
measurementFreightsgoods,
255. per ton.

NEW ORLEANS, MARCH 17.
Market dull. Sales to-day, 4,000 bales; strict middling,
7,1,-e. per lb.

Southampton; SHIPPING INTELLIGENCE.
Arrived at New York—The, Sardinia and the Philo,-
phia, from Liverpool; the Washington steamer, from
pton; the Z, from Glasgow; the Christiana,
from London; the ...Anna, from Palermo; the Emigrant,
from. Newcastle.
Arrived at Philadelphia—The St. Louis, from Liver-
pool.
Arrived at
Boston—The Arna Rich, from Liverpool.

LIADAIIB CELESTE IDI AMERICA. This popular
..........o
favourite has been reaping a golden harvest at New Orleans,
where she concluded, on the 7th March, one of the most un-
-
precedentedly successful engagements ever performed there
by any artiste. Tier own
profits amounted to 5,040 dollars.
The next city sh
--''' was to visit was Mobile, then Louisville,
Charleston, Cincinnati, and so on to New York, where she
opens on the 31st 'May.

The Royal Hotel at
Slough is to be dismantled, a
sale by auction of all the valuable and splendid furniture and
appendages of this fashionable hotel being announced in our
columns by Messrs. R , commencing
obins May 3d. Much of
the I urniture possesses considerable interest, having belonged
to Marie Antoinette, the Empress Josephine, and Napoleon
Bonaparte, which Dotesio, the enterprising proprietor, was al-
ways proud of pointing out to his visitors. The wines are
very highly spoken ot ;
afire opportunity will be presented
to the connoisear to enrich his cellar from the stock of this
far-famed hotel.

A schoolmaster at Stockton,
named Harker, has
been committed for trial on a charge of manslaughter, in
having caused the death of one of his scholars by beating.