The Sun.
London, England, 1852-05-07 00:00:00

THE SUN,

binations, absorbed as they were, in the majority of
instances, in the profounder researches of philosophy
-they were, in consequence of the odious regulation
of the law, involved in such an intricate webwork
of chicanery, that they were more liable than any other
members of the population to be ruined in the very
act of benefiting their fellow. creatures. Occasionally,
it was true, that some extraordinary "exception" illus-
trated, according to the old saying, the existence and
the force of the rule, as in the instance of the shock-
headed barber ARKWRIGHT, who rose to the dignity of a
millionaire. These, however, like the angelic vi-
sitants of the bard of Hope, were " few and far be-
tween"-the vast majority cf men of science, whose
discoveries in chemistry and inventions in mechanics
tended so conspicuously to enhance the comforts and,
not unfrequently, to extend the luxuries of their
fellow-citizens, being in the very endeavour to render
those disc overies and inventions available, entangled
in expenses which brought them ultimately
either to the poor-house or the Court of
Bankruptcy. Men like the greatest of all prac-
tical philosophers, who were subject to fits
of abstraction so remarkable as to mistake the
little finger of a lady for a tobacco-stopper, and to
use it accordingly-were of all persons in the wide
world the least likely to run the gauntlet of the
knaves and sharpers surrounding the Patent-office
with impunity. The enormous expense incurred in
the mere act of obtaining protection from the chances
of piracy drove the student in science into the
clutches of the more crafty among the body
of capitalists. Thereupon they were induced
for some paltry " consideration" to part with a
moiety of their interest in what was sometimes worth
many thousands of pounds sterling, very speedily
mortgaging the residue in the anguish of a bitter and
heart-breaking system of procrastination. Even
the multiplicity of the stages which it was necessary
for the patent to pass through before it was brought
to anything like a state of completion, was enough
of itself to drive the vast proportion of these un-
happy would-be patentees to absolute despera-
tion. During upwards of six months they bad
tie dance attendance upon officials bearing the
esiost euphonious designations, such, for example, as
tine Deputy Chaff-Wax or the Clerk of Hanaper, all
pocketing fees largely, until sometimes it so hap-
pened that this same dancing attendance resolved
itself into nothing better than the Dance of Death.
The applicant, or his legal representative, had to go
first to the office of the Secretary of State, then to
toe chambers of the Attorney or Solicitor-General,
then back again to the Secretary of State, then to
the Patent-office of the Attorney-General, then to
the Signet-office, then to the Privy Seal. office, then
to the Great Seal Patent-office. No wonder,
-with all this, the process was one productive
of great exhaustion. Besides the waste of time there
was the waste of money. There were such items as
-2/. 2s. 6d. for petition and the reference to the Attor-
ney or Solicitor-General, 4/. 4s. for the report,
7/.135. 6d. for the QUEEN'S warrant, 71. 13s. 6d. for
The QUEEN'S bill, 15/. 16s. for the bill and stamp,
41. 7s. 01. for the Signet Bill, 41. 2s. 01. for the
Privy Seal Bill, and 48/. 7s. 63. for the patent and
stansp, making altogether 941. 6s. 01. for protection
in England alone against piracy. Out of
this aggregate amount, the appropriation was-
public, 71/. 1 ls. Bd. ; private, 221. 14s. 4d.,
the latter being comfortably divided among officials
such as the Attorney-General, the Solicitor-General,
the Patent Clerk, the Engrossing Clerk, the Clerk
of Hanaper, the Deputy Clerk, the Sealers,
the Clerk of Patents (the alter ego, one
may suppose, of the one already mentioned as
the Patent Clerk), the Purse Bearer (of course), and
the LORD HIGH CHANCELLOR. That, remember,
Was for England alone ! For Scotland 63/. 33. 7d.
additional were requisite, and for Ireland no less
Olsen the enormous amount of 1191. Os. ld.
IVith Mr. MAN TELLINI as a patentee in Ireland
we can conjecture what would be the gusto of his-
" the penny be demmed ! " Such was the atrocious
system which was slightly modified by the Act of
last session, the Act 14 and 15 Victoria, c. 82,
one hurried through the Lords and Commons be-
cause of the interest excited in behalf of the
rights of inventors by the Industrial Exhibition.
Anything, of course, was preferable in this matter to
total indifference ; and it was consequently a source
of satisfaction to welcome even that change for
the better, although it left the Patent Law as regards
both Scotland and Ireland precisely as it was before,
reducing the cost in England by merely 18/. ster-
ling-making the sum total 762. 65., instead of as
formerly, 941. 6s. Obviously the improvement
of last year was inadequate. It was, there-
fore, resolved to introduce the Patent Law
Amendment Bill, which has already passed
the House of Lords, being down upon the list of
orders for its second reading in the House of Com-
mons. There is abundant hope therefore that the
men of science may at length reap benefit from
the Amendment of an Amendment.

The CHANCELLOR of the EXCHEQUER is naturally
desirous of avoiding all responsibility on account of
," the stand still budget"—of showing that it was
merely a provisional arrangement rendered necessary
by peculiar circumstances, but which was by no
means in accordance with his own views and feelings.
He not only now declares that it was his intention to
express no opinion on any subject whatever—" that
he had confined himself to bringing before the House
what he believed to be a complete view of our finan-
cial position ;" but, also, that he was compelled to

terminate his observations by making a proposition
which abstractedly, as a measure of finance, he
did not approve of. We confess that we
had hoped that the Right Hon. Gentleman,
although recognising the necessity for renewing the
obnoxious impost for a limited period, would yet
have made some attempt to have rendered it more
equitable in its operation, and to have removed some
of the most urgent complaints preferred against it-
We readily admit that he could not during the pre-
sent session, and in the face of a hostile—possibly a
factious majority, introduce the amendments which
would render the measure permanently acceptable
to the community. He could not completely abro-
gate the system of exemptions in accordance with the
unanimous recommendation of the Select Committee
—a matter which would be perfectly just and reason-
able with respect to a property-tax, but which would
be perfectly impracticable in relation to a charge on
wages or profits. He might, however, have made some
distinction between permanent and temporary in-
comes, between certain and fluctuating receipts. As
we have already repeatedly pointed out, Schedule D
might be modified so as to render it much more ac-
ceptable to the country, and to give some ap-
pearance of fairness to the impost, without
entailing a loss to the revenue exceeding half a million
Sterling. The change, too, would have been clearly
one of a temporary character, not entailing any de-
gree of responsibility on any party, or binding those
by whom it
was supported down to any definite
course. It would be within the power of the
Financial
Minister bringing for ward the next
budget, whoever he may be, to deal with the
question, without reference to the temporary,
or more properly speaking, "provisional" arrange-
ment. It is manifest that if the system of
non-exemption be
of
his
rensoourniceast,tebre wcohmatpe
fully carried out, if every
person,
llinedaytob.ceonttrhiebutearntoonthnet
liquidation of the national liabilities and the mainte-
nance of the national establishments in proportion to
that amount, the impost will be assessed and levied
on a totally different principle from any yet adopted
with
which what was called the land-tex
was framed, one hundred and sixty years since. It
hreeren
o: c to
an
"income-tax," but exactly simi-
lar to thatf
would,nd
be impossible to follow every person,
however humble
his condition and
scanty his re-
sources,of in order to ascertain the amount his
earning?,
indeed,
to
compel the stipulated payment on
account thereof—
most probably after the entire amount
had been expended,
and when, perhaps, the party was
unable to procure the common necessaries of life for
his family. But there could be no such difficulty
with respect to accumulated and realized property,
provide the means of satisfying
any demand, public or private,
which would itself
The mere fact, then, of
pre-
ferred with respect thereto.
that could be
the unanimous decision in favour of the abolition of
ex-
emptions, goes far toshow that the Committee have also
decided in favour of placing the tax on income I