The Sun.
London, England, 1852-04-23 00:00:00

.13"7"11 • -
23, 1852.
N°.18,592.] LONDON, FRIDAY. F • APRIL
•O'
f 11. ' r • 7

BURTON PALE ALE, OR BITTER BEER.
The BURTON BREWER i have requested me to publish a
s,leinn declaration, which they have made before me in my official
capacity, and which they have—Teft ill my keeieng, in answer to
mischievous ch.irge recently brought against them to the effect
that they use Strychnine in the maiOng of heir celebrated Bitter
Beer. That a charg, so absurd should obtain a mom.-nt's credeace
appears surprising to persons on the spot, who know that if ever a
manufactured article was free from adulteration, it is this whole-
some and grateful beverage in fact, it is well known to every Ono
practically acquainted NS i li the process, anti ought to be kn,wn to
every Chemist, not to mention-learned " ilf.D.s," that nothing
could produce the article in- perfection but the finest malt and hops
and the purest Water, combined 3yith. the most sct uptilous cleanliness
and great skill in the manu-acture.
The BURTON BREWERS,in ad-Opting this mode of defence, have
been advised by counsel that it i. the only legal course open to
them, owing to the extreme vag 'mess of the charge., It would
ihnadNievici,
bea in
been more agreeable to them collectively, or to any them
individually, hlve met their calumniator in a court of law, where
he would have had every facil.ty_.for mak ng good his charge, bad it
ben capabl, of proor. ItOvvever, the oppuKtunity ot doing so
ls
denied them, they thud: -nk it'. due to the. public, as well as them-
selves, to repel the calumny in the most solemn form the law allows
1,
them to employ

JOHN RICHARDSON,
• High Bailiff of the Borough of Burton,upon-Trent.
We, the several persons whose narri .s are hereunto subscrined;
!,eing Wholesale Bre. era at ittirtot“ut.on-1 rent, in the Cou -ty
of Stafford.- do. severally and respectively solemnly and s ncerely
dec.are that In the manufactut e by us or our resoect.ve firms of
Bitter Beer or other Beer • r' Ale, no article whatever is used or
employed, directiy or indirectly, bitter than nut'it, hops. and water;
and that in our respectve Breweries no other artielo ever was
used 'or em:tloye•i, excepting that in the year 1847 some of us
tried, by way of experiment, (under an Art of Par lament passed
in that year authorising tee same) a small rmantity of sucar,
but the use of which was very 'shortly abandoned. And we
further say. that we never even heard or suspected that
the ose of strychnlne was imputed to any of the Burton Brewers,
until such imputation r' cently appeared in some of tie public
newspapers. And we further soletnnly and sincerely declare that
-Itch imputation is a,soWtely anti entirely false and grou•alless.
And we make this Solotnit deearation, conscientiously believing the
ame to he true, and by virtue of the provisions of an Act of Par-
la tent ma le and eassed in the fourth and fifth y-ars of the reign of
King William the Fourth, intitMed " An Act to repeal an Act. of the
present session of Parliament,- intitult d 'An Act for the more
effectual abolition of oa•lis and_ affirma ions taken and trade in
various departmmts of the state, and to subs itute declarations in
lieu thereof, acid for the more entire stppres:ion of voluntary and
extra judicial oaths and affidavits ald to make other provisiotts for
the abolition of unnecessary oaths.'"
Vf. T. BA:S (represent nm th- arm of ilgss end Coy.

. .
HENRY ALLSOYY (representing the firm of Ramuel AUsopp and
Sons).
W. WoRTIIINGTON (representing the firm of Worthington and
Robin on).

F0:131100KE SALT (representing the 'l'm of Thomas
Salt and Co )

JOHN HILL (representing the firm of Charles Hill and izon). -
GE. 'ROE MEAKI (repreienting the firm of Meakin and Co.).
.JO-0. PH NUNNELEY.

JOHN PROUDMAN (Manager of the Burton Brewery Company).
JNO. PERKS (representing the firm 01 W. S. and J. Perks).
FRANCIS THOMPSUN (representing the firm of John Thompson
and Sm).
JONATHAN MEAKIN. :

3. HICKLIN,

WILLIAM MIDDLETOIst,

Taken and Subscribed at the Borough of Burton-upon-Trent, the
Fifteenth day of April, 1852, before me,
JOHN RICH ARDSON,
High Bailiff of the said Borough.

SECURITY TO EMPLOYERS.
TO SECRETARIES OF PUBLIC INSTITUTIONS,
CLERKS, ST ITION-MASFERS, RAILWAY OFFICIALS,
BANKERS' CLERKS, TRAVELLERS, AND °TILERS.
TIMES LIFE ASSURANCE and
GUARANTEE COMPANY.
32, Ludgate-bill, London.
GUARANTEE FOR FIDEL TY OF TRUST.
PROF TS DIVIDED.
RATES—From Is. 6d. per cent. upwards. No charge for Stamps.
An allowance made in the Guarantee Premium where a Life As-
surance and Guarantee are combined.
LIFE ASSURANCE.
Policies Indisputable save In cases of Fraud.
Arraneemen-s can be made with this Office to prevent the loss of a
Policy where the Assured is unable, from temporary embarrassment,
to keep up the payments,
B. R. SHERI° AN,
TIMES FIRE AND PROPERTY ASSURANCE COMPANY.
Every deseriptioa of Fire Assurance. Profits Divided.
Agents Wanted.

H. B. SHERIDAN.

VIERC H ANI"S And TRADESMAN'S
111 MUTrIAL LIFE ASSURANCE OFFICE,
5, Chatham place. Blackfriarsi London.
JOHN M kt3GREGOR, Esq., ALP.,., Chairman.
The Advantages offered by this Society are—
Poll ries indisoutable, unless obrained by fraud.
All the Medical Fees paid by the Society.
Policies payable during the lifetime of the Assured.
Non forfeiture of Policies. —Assurers unable to pay their Pre-
miums as they fall due, may have a credit tor that purpose on appli-
cation to the Board.
Loans granted on Personal and other Securities in connexion with
Life Sesurance.
Prospectuses and every information may be obtained at the Ofilee.
G ORGE TEIONISON, Manager.
Tl-103. MUSGRAVE, Secretary.

THE PROVIDENT CLERKS' MUTUAL
LIFE ASSURANCE ASSOCIATION (enrolled under the
Friendly Society's Acts) and BENEVOLENT FUND.

Thomas Baring, Esq., M.P.
rhomson flunkey, Jun., Esq.

METROPOLITAN COUNTIES
AND GENERAL LIFE ASSURANCE SOCIETY.
27, REGENT-STREE r, WATERLOO-PLACE, LONDON.
Sweeting-street, Liverpool and 7, Chancery-lane, M wehester.
TRUSTEES.
Right Hen. Spencer H. Walpole, Richard Spooner, Esq„ ALP.
Edward Vansittart Neale, Esq.
Henry Peter Fuller, Esq.
Life Assurances, Arinuities, and Endowments.
Sums payable at a riven age to th. Assur d, or to Representatives
in case of previously dytiig.
Credit given for half the premiums for the first five years.
Loans on Freehold or Leasehold Property, or on approved Per-
sonal Security.

F. FERGUSON CAMROUX, Manager.

FLOUR MILLS.
TilE E' SEX ECONO WIC FIRE OFFICE
Was established in 1821, to insure FLOUR MILLS at reduced

rates.

JOIIN • K. LEAKE, Secretary.

Ilead Mice, Chelmsford.

LIQUID 31 A,NURE

BURBACH, 1313,611-lii,RS. Hnd Co., GOTHA.
Manufacturers of CA.NVA.,•S HOgE without Seam, for Fire
Engines, Pumps, Liquid manure Tanks, &c., &c., have appointed as
their Agei.t for all England, F. PETE .SOY, Water lane, 1 ower-
street, London, of ~,hom may be ha; every information and Sped
mens of this very sup, riot* article, which is about one-third the price
of any other description of Hose.
_ Machine Bands, Saddle Girths, &c.

FIR J OIN DAWNS .NEW WORIC ON CHINA.
On Thursday, April 20, will be published in 2 o's. po,t Svo., with
Maps mad Wood Engravings, price Ids: cloth,
CHIN A Aurinir the NV A It.and th...PEACE.
.•
By Sir J. F. DAVI734 Bart., late Her Majesty's. Plenipoten-
tiary in Chins.; 154yernor end Coinnianler in Chief of the Colony o:
g Kong.':

. • NEW WEEKLY PUBLICATION.
'On Situiday, May 1, 1852, will be puhlisheil, price Twopence,
THE FIRS': NUMBER, OF TILE
JJEopLE's- ILLCT,TitA IED JOURNAL 0.
L, ARTS, MANUFACTURES. PRACTICAL SCIENCE, LI-
I LIZATURE. and SOCIAL ECONO%IY.
Oiliee, 11, Bouverie-street; where Advertisements are received.
and where all Communications for the Editor should be addressed.

ANT

This day is published,
rr HE TRAC KLAN ISM of PRO_TES
-
TietWeeti Archhr,hortairs"
and some of thg present Bishop,—'the concluding Lecture, delivere,'
at Freemason's by the E. Gladstone, B.A, Minister 01
n,-acre Episeo ,al Chap 4. -
W. A rpth ,rp, 22,rBishopsgate-without ; may be had o
all Booksellers, priee 4d.

DOUGLAS JERROLD EDITS LLOYD'
.WEEK Ll' LONDON NEWSPAPER.
I.N (ENTIONS of the CII A NCELLOR with regard +o the BUDGET.
A faithful report of ail the 1' ‘rliament of the week will ba given ii
LLOYD'S WEEKLY LONDON .1; W,PAPER of. Sunday Nex-,
April
.25 (Price r.tir ep-atiee)..tiOstage free, containing Sixty Large
Columlia.vor tlte;.'l4atest Intelligence (to the moment of P blkation;
from all parts .of the world, express Electric Telegraph, au
other means, regardl, ss of expense. The number for Sunday next
will, in addition to Original Writings by the Editor, also contain :-
Seven Children Burned to Death - Fire at the Rainbow, Ratcliffe—
York Spring and Halton Races—Lynch law in Ches. a: Desperat.
A tempt to Kilt the Offenden,—Emigrants and their Friends : Liver-
pool Man-catchers—Queen's Command In taysiur of Free Voting—
Sir .1. Franklin and the Ships .:on- the Iceherg---A Woman's 11.-a
found at Manchester -- Gardening by Mr. Glenny—Attempt to Burl.
Fifteen Persons—Painful Case of Child Murder in'Spita!flelds—Sui-
cide of a Needlewoman in a Police-cell—Frightful Conflict b Aween
two Maniacs—Naval Prix,: Money —The Steam Pas-enger Ships to
Australl, —Answers to Legal and General Questions, &c.
LLOYD'S WEEKLY LONDON NEWSPAPER is published
ever. Saturday night in time for post. Price only TiRE EPENCE !!
Post Free. rend Three Postage Stamps t,) Edward Lloyd, N. 12,
Salisbury-square, London, and receive one Copy as a sample, or
ord. r of an.) newsvendor.

BINGLEY'S REDINGOTE, for gentle
mahlv ar,pearance and durability, is tute,malled. The cloth.
being of an lastie weaving, prevents any complaint of tightness in
the shoulder, affording the greatest ease and comfort; while the co
lour, being woaded, never changes. This material, made expres-b
for the itedingote, is adap•ed :o any Style of coat Price two guineas
and a-halt, cash; to he had only of the Patentee, 22, Great Marlbo-
rough-street, Regent-street.

LAURENT'S CASINO,
4 ARGYLL ROOMS, Great Windmill-street,
St. James's.
The PRIZE WALTZ, awarded to Mr. W. IL Montgomery, will bt
tdayed every evening by Laurent's Celebrated Band. Principar
f'ornot•a-• iston. Vii. tiotticourt. _

Doors open at Eight o'clock. Dancing to commence at nine, ant)
terminate at half-past eleven. -

SHILLING.
._• . .

ItAILWA V :SHARE NIAAKETs
BRIsT A; -APRIL 22.
STOCK EXCHANGE. There -was an improved feeling ex
hibited in the share market to-day, and a good busiee.ir
has been done at improved prices. The sales reported were—
Great Western. 921, —Lancashire and Yorkshire, 735A;—West
Cornwall, VA dis.—York and Nortli Midland, 2511.
LIVk APRIL 22
• STOCK ExclANGE.—,The share market opened this
morning with a depres-ed appearance, and continued so unt'l
it was announced that the Bank of England had reduced the
rate of interest t.) 2 per cent., which gave us an improved
tone, and we close with a firm mi. rket at higher rates than
at any previous part of the day. The transacions were a-
tol low :—Allibergate, Nottingham, Boston, and East Junction.
11/ dis. BI ckburn, Preference, 6 per con t.,19 —Caledonian.
2 I%—Eastern Cam' ies, 9 5-16—Lancashire and Yorkshire
-2%—Ditto, Firths, 6 dia.—London and North Western, 124
—Ditto, New Quarters, 5% p. Midland, 673/s —Norto
British, 8% North-Western, 9—Shrewsbury and Hereford,
1% dis.—Shropshire Unian (Railw..v and Canal), 3 dis.—
*ab- KaAaurn and Dover, 22%—York and North
25—Newry and Enniskillen, 5% dis.—Dutch Rhenish,
3 dia

SPIRIT of the PUBLIC JOURNALS.
FROM THE MORNING TAPERS OF THIS DAY.
TIMES.— Ile financial Pettey, or rater pecesaity,
vhich mikes a man pays penny to the State fort learn-
sag the flees 4 the day, eighteen psnce for publishing
his wants or his wares, Dui
the material of all intelligence and isestruction is a self-
s three hatep once s- nun,, for
evtderit evil. As ire happen to be ourselves the •largest
esaenel of thsse payments, end as we have reason to
ttelieve ;hat they are to a large extent at Our ow" ex.'
a. rise' we can only regard them in teeir natural light,
as burdens on our peculiar industry. So far, we cannot
oat be grateful to Mr. Milner Gibson for his
vigorous
lenuaciation of e taxes
ea knowledge," which, like
texas on food," e taxes on industry," e taxes on pru-
lows.," " taxes on light," and other like penalties, very
egnificantly . mark the ehaNcter of this vulgar
xlstence. Bet, strange as it msy seem, a good talker
e never so likely to go wrong as when he is 'seedling i 4
if-evident truth. When a preacher epees his sermon
with a truism, we may be sure, in order 'to redeem it
corn poverty, he is about to gild it with paradox end
xaggeratiun. Mr. ,Moluer Gibenn, having a rethet
esckiliee truth to deal with, rode his hobby last night ts
..zet•td deal too hard; and, when
he dismounted, the else.-
eible Mr. Ewart rodosit still harder, To these texts
vere- ascribed all the tnisforrobee of literature—ill-paie
,ethers, ruined publishers, en ill-supplied public, trades-
nen wittiout custom, heusameide out of place, B'.
eels wititut readers, and newspapers .in a ' state
.-shich we most unaffectedly declare it is no pleasure
us to describe. Thee misfortunes are owing t.) 4
;reat variety of causes, and Mr. Metier Gibson referi
nein only to one—that is, to '" taxes on knowledge..
Nis narrow view of the subject is not merely an in-
i ustice to the successful, which matters very little, but;
',h more irnpostant, it blinds the
at is farpublic to re-
medies within everybody's reach, It, as Mr. leilner
lateen says, the Times is " eating up" the other papers,
is as unfair to aseetbe that devouring process to the
peration of the advertisetione duty Y as it would be to
ey the secret of Mr. Macattlefa success to the duty or
_Lay fz---Tlia-cirulatiaa.a. wea-ussagismwcriries.tio
all; under the same cenditions tas-4; tei,rien; new
journals have beaten old ones even since " taxes oi.
:nowledge" were annually ce.
di'l ---- ..I'-fierials nave made,
tel are stilt making, the fortunes of their authors an-
ubliehers; and, to crown all, every good servant with
good character can get a good place, notwitb-
landing the irresistiWe ieflaenues which were last
ieht imagined against it. The greater part of Mr
bider Gieson's speech, and nearly all that was new iti
was devoted to the duty on Neer, which, übfertu
isely, is so productive that its repeal is almost a hope,
as affair. On the testimony of some well-known pub•
;ahem, this duty was described as particularly hokum',
nd indeed fate' to the cheap and instinctive class o;
rids. It is said that they only pay by i pining sub-
cribers as they proceed, through the increasing appre-
ItitiOn of their merits, and by the consequent sate of
neir back numbers; but, as the heck uuuthers will not
era disposed of till many months or }ears after the date
of their publication, it follows that a good deal of capital
oust be sunk for that period in the shape of paper duty.
eerhaps we are hardly fair judges of such a speculation..
tut, as it appears to us, it can nevi l. fail to be ha-
zardous under the most favourable circumstance. The
oust casual glance at the book-stalls reveals the
:act that serials don't keep, and it can only be
r limited class of very enthusiastic, probably
Youtnful subscribers, who are so pleased wile;
Vo. 50 that they order the whole series from the be-
sinntng. There is a general p
aim laint in the tract,
oat cheapness is carried too far in these publications.
test is; ai, the risk and inconvenience of others ; nay.
was boated the ether day at a meeting of publishers
tit several of the class have lately detetuatued to have
. - 0 wish, too, that
thing to do with cheap serials. We
ve could persuade ourselves that the saving to arise
,rum the remission of the paper duty would naturally
rid directly be added to the remuneration of authors.
Phis seems to us a gratuitous supposition, as there would
-,all remain the same inducement as now to cut down
II the costs to the lowest possible scale, not only in the
-pirit of rivalry, but for thesake of profit. One of the
meat singular and lamentable features of American so-
let), is the very low scale of remuneration, even for the
'Ugliest literary services, compared with the profits
of all other occupations ; and, whether with Teas
son or nut, that is abscribed to the, extreme cheapness
of all kinds of literature. It it, in fact, so cheap and shun-
atit, as to swamp real merit and vulgarize the test,, of
.ne public. We have mimic these remat ks upon serials
eecause they occupy the chief place in Mr. M. Gibson',
estalogue ut grievances, As to the inconvenience of the
Excise in the process of manufacture, and the neces-
sity, under existing circumstances, of first drying paper
.)i. the Exciseman 's scales, and then wetting it for the
Dress, that is au undeniable nuisance; though, we aro
sorry to say, only one Excise nuisance nut of a lekien.
Are find ourselves once more the object of allusion,
with a running itmendo that we have art in-
ierest in maintaining the taxes on knowledge. On se-
veral former occasions it has been shown in these co-
lumns that, as the remission of the paper duty would
_ionetitute only a small fraction of a penny in the price
of each paper, it could not be deducted from the price,
ead must tall to the proprietors. Of course, we could
ere-, object to that. As for the duty on the advertise-
nents, there can only be one opinion on its gross ine-
quality. We feel it so strongly that for servants wan-
eng places we charge on a very unprofitable scale. But,
efter all, they contribute only a small portion of our ad -
vortisements. In round numbers, there were yesterday
about twelve hundred advertisements in our paper, and
,f these about two hundred were fur servants wanting
elea.s The advertisement duty for the day amounted
t i 901 , of which 151., or not more than 17 per cent. of
-he whole, was paid fur the class of adverti,ernents
ehicb is very naturally felt to deserve consideration.
It is not our interest that this class should increase to,
the exclusion of a more profitable kind; and, if the
duty shold be taken off, and our office should be more
.hrunged than ever with servants wanting places, it is
sot improbable that we should find it necessary to
keep up the charge to nearly its present scale. As
bo the other classes of advertisements, the duty in ge-
aeral forms but a small portion of the cost. We have
no interest in the maintenance of this duty, and, con-
sidering the infinite ' variety of other ways in which
people can advertise their commodities, their professions.
their books, and themselves, at no other cost than the
clogging of our thoroughfares, the 'defacement of our
walls, and the general annoyance of the Wile., we can
not but think the newspapers are rather hardly used.
Chem remains the stamp duty. Here, too, we can have
no possible interest, except to be emancipated from
touch cost and trouble. We happen, indeed, to be srei:il
-ufferers, being the only paper that almost invariably
publishes a supplement. The more we give our readers
f or their money the more we are taxed, and the duty thus
,perates as an express discouragement to enterprise.
The Milner Gibson, by the by, does not state with per-
fect accuracy the evidence given before the Committes
as to the effect of this duty on our circulation. It is not
the stamp on the firat sheet, charged Sii., but the stamp
on the second sheet, given grater, which destroys the
profit of oar paper after a certain circulation, and thus
operates to the injury of the edvertisereted purchaser—
io fact, of the public at large. As to the general queition
of the stamp duty, en behalf of the whole metropoli-
vin press, we only ask to be fairly dealt with. Mr.
Evvert sufficiently indicates the eff.ct- of substituting a
postage .or a stamp duty, when he recommends the
lecaltz %tient of the press. At present the London papers
and their more ambitious provincial competitors start
fair, being equally weighted With the penny stamp.
While, therefore, the country papers appropriate our
Parliamentary, legal, commercial, and foreign intelli-
gence,end such other costly
matter, with the utmost
slispa'ch, and without so much as thanks, there still ex-
".'e a large class of country readers who prefer the
Times at sd. to any provincial piper at that prlcs. But,
have to pay sd,
ir they or 5i 1 for the Times by pest,
and only 41. for some provincial reproduction of its con-
ents delivered at their door by a running maisenger.
they may possibly prefer the cheap and piratical sub-
stitute. We trust that this is not to be recommended
en the principle of free trade; fur, in fact, it will be ee._
thing but a protected robbery. 'l4
fa our own part, we
anythioig but air i
never ask( d fur play; we have never.
received more than fair play; and we never wish for
more.
NEWS.—Last night the Attorney-General
Mailer ' ''
Cresson S
proved, during the
debate
-
motion respecting taxes on literature, that there are two
vague: the honourwhich
binds
sorts of honour in
remises and t
gentlemen to fulfil their respect their
promisee
to revenue .pledges, and the . honour peculiaritm, boards and
t, for the
law (A iers, which leaded em interest of the
must solemn
public," to forswear their
he engagements.
which has
This is the sort of honourvenue to 'As. che.terivouchsal id
by the Board of Inland Re
e 11 N' • .
~ irrative
es Dlckens
to-- reference to his House
this
thin oft Current
Events Our readers are awarenewert post pitim.9 ihcation is
' a compact little rnonthlY on the
astruotion of statutes, which
faith of a common sense ee
at es'
periodicals issued
exclude from stamp duty ,
~
numb.r. intervals
The Board
ter than 26 days between each
greater
._ rashly
obscure
annihilated an
of Inland Revenue, havtoof a
similarcha-
racter, provincial monthly . journalt
:ti self- justineation, to
were obliged,
perpetratin by es another.
follow up one wrong
Although picked 0 ,
easers of the board, when
efterwards examined before the Select Committee on
could ti
that they ot tell—from
newspaper stamps, owned .
contradiction of the law ~
---wh it a sta-
the centesion and
ant, the h ,erd took upon itself
tutable newspaper is or is of Current
to decide that the Household Narrative
but its proprietor, boa
Events is liable to be stamped,
nate " 41'
the unfortu .provincial, re-
stronger in purse than
special
case
wasagreedupon
si4tql this decision, earl a cetvver. After an elabo-
rate referred to the Court of .,_ Barons, three of them
raw argument before four of
htantiees
Diekens; the fourth
decided in favour of Mr.
grounds, the affirtna-
supporting, up en purcely technic:'
sy be necessary to explain
tion of the Sta,mpsoffice. It In
ill
case is simply
e.
state.
to non-legal readers that a
SPet3the parties on both aides,
meat of facts agreed upon by
which is to form the basis of an arbitration—not to aesbut to a bench
single referee, as in ordinary
__.;,,
onoh hy
counsel
on
ofiadges; these facts being grg,l".% Liu all faith
and
both sides. Each party atipu4ol,vs,;.... noinrt
which,
honour to be bound by the de 1, ' ""
consequently, no appeal can honestly lie. &La k,f
wv ho-
nixie in private life, who have elite r r.red into such a tom,
. Inv& libido 17 it, crT iiry co4lo
W be gicii of LiViiouri 44,3

" their honours" of the Scamp-cffice acknowledge, it ap-
t pears, no snob laws Nut latieg, says their mouth-piece,
the Attorney• General, "'satisfied" wide the decision,
they ietend_ to prosecute Mr. Dickens further, by oem-
tneucing the suit potting that gentleman de novo, ani
eventually hunt:lase, him into a Court of Error. That is
to say, the Board of Inland Revenue really—but nomi-
nally its creature and eatepaw the Goveanment—having
solemnly egre:-.'d to be bound by tlie judgment of a M.s-
pirity of arbitrators of the it own choosing, break their
eectorement, upon the childish plea that they are "not
satisfied." In the long and dismal annals of litigation, it
has, we believe, never occurred that a worsted
party ever was- or ever could be satisfied with being
pronounced in the wrong. Indeed, from a decision
so given there is no appeal; but, in order to create
an appeal, Mr. Dickens must he stretched once more
upon the rack—must endure peine forte et dure of the
law. The Attorney-General professes that such a gross
rireach of faith is necessary to set the stamp question at
rest; hut what warrant is there that the question will
be induleed with any rest until it is getled in favour of
the pleintitfa? It there he any meaning in words, or
'erne in agreements, the cpiestien is settled; and settlea
in favour of Mr. Dickens so thoroughly, that the lase a!-
lows of no appeal from a decision given upon such pre-
ceedings as those ineffectually tekeu against the House •
hold Narrative. Before Mr. Dickens can be dragged
into a Court of Error a new set of proc?edings, and a
second decision against the Crown must be taken; ane.
what, is to prevent ftv• else, should the Court of Error no'
give " satisfaction" to the Beard of Inland Revenue,
from belie; referred to the House of Lords, and dtaggeii
through an endless trail of litieatiore of which many
younger men than Mr. Charles Dickens wig not live to
see the end ? Throngh such a frightful vista of legal
orture the defendant is supported by the comfortable
experience that the Crown pays no e ists. His grew
misfortune has been success in the first iestaisce. To
have been proved in she right is to be ruined. Blunders
ake lies beget one another in geometrical progression.
rhe first blunder of the Commissioners of 111130
Revenue was the parent of all the others
if they had-- not -put----driven the Norwich_ _ Re
tenser upon what we, in c ;mmon wide three of
our judges of the Court --of Eecheqesr, believe to
ae an erroneous construction of the law, they woul,l
have had no occasion to attack the Bouslhold Narrative.
Nor, having been foiled in that attack, would they
attempt to renew it by a disgraceful breach of faith,
prompted by a blind obstinacy in wrong. The point at
issue is, comprehensively, of no manner of consequence,
rhere are not, and perhaps never will be, twenty punts-
eations similar to that of Mr. Dickens in the three king•
dome. Whether they be steno able newspapers or not,
makes noshing for or against the stamp abolition gross-
'ion. The whole affdr, therefore, assumes the bat* as-
, ffi,itai rancour. If the law be obscure and
gpoe
nc
ft
no!:
ix days (although printed with what hap-
pened yesterday), and if such a doubt still exists
be doubtful whether that which is twenty_
in spite of the clear reading of the law by three Ex-
chequer judges, the honest course to adopt is to have
the law made clear and indisputable, either by an en-
tirely new Act or by
an explanatory Act; not to break
a solemn bond upon the puerile and dishonourable
plea that the decision made in respect of it is not
"satisfactory" to the vanquished party. If the deci-
sion of three out of four judges be not final (as it
was agreed between the parties it should be), no legal
dower on earth' can settle the dispute. This case is
not to -be narrowed to the bounds of the Household
Narrative. If a single newspaper proprietor is to be
served as Mr. Charles Dickens is dealt with, whoa,'
turn will come next? We must look to our-
selves. The Fr nch and Austrian press is used
not less harshly, but much more openly; it
has its brains blown out in the good old highway-
man fashion. Our press is, it seems, to be gradually
suppressed by the slow poison of protracted law. Let
us tape that something will come of Mr. Milner Gib-
eon's onslaught on the whole system of taxation on
literature, of which the Board of Inland Revenue are
the administrators. The Chancellor of the Exchequer
almost seemed to intimate that relief is contemplated
from the advertisement duty, which yields so small an
amount to the revenue and is so inconsistent and absurd
in its operation. After such an avowal, Mr. Gibson
could not very gracefully have pressed his motion to a
division last night; and he acted prudently in submit-
ting to an adjeurnmeat until Wednesday, the 12'h of
May, when the whole question must come before the
House, which, by that time, will be in possession of the
financial plans of our literary Chancellor of the Ex,
chequer.
CHRONICLE.—The debate of last night on Mr.
Milner Gibson's motion led, from the nature of the ease,
io no practical result. It is evidently impossible to an-
ticipate the Budget by taking the initiative of fiscal
propositions out of the hands of the Government. Im-
prudent politicians aho laveured the accession of their
pponents to office may take warning from the conse-
verscee of Lord Derby's appointment. The rffieial
right of bringing forward the Budget is in itself a "weer
worth contending for. Mr. Disraeli can, to a certain
extent, determine the financial policy of the country,
and he has at least a monopoly of all possible improve-
ments during the present year. It is not very probehle
that he will ab fish the excise on paper, and it may be
still more unlikely that he will remove the stamp trom
newspapers; but perhaps he will not reject the oppor•
!unity ot purchnsing support by some popular or pleusi-
tile remission of burdens. It was easy fur the Chauceller
of the Exch. quE.r to show the inutility of Mr. Gibson's
motion, but we can by no means admit that the principles
'ulldintriroeiincst t.teptesusxitseefstviiie)otrrinwti,uhabgerul'detilsoun,nt'at tijuhlured:efxad
irt taxation are so unsettled as he wishes to repreaera
almost
requiring
age
r.eti
ngl gec
ni
everysert
general
indirect
reduction
thator abn
abolition.
Committee
ex-
pediency of an income-tax; and it cannot be denied that
com-
petent
reasoners are satisfied that the exietieg taxes on
consumption bear a sufficiently large proportion to the
aen,ral revenue of the country, and that at present they
exceed, with few exceptions, the revenue standard, that
is, the most profitable rate of assessment. The injustice
rand inexpediency which are commute to nearly all these im-
posts sufficiently explain the zealous demands of the
respective advocates of various fiscal reductions.
Whether we to to tea, to beer, to wine, or to paper,
we find an excessive and impoliic tax; and all that can
be alleged in defence of the best. of these duties is, that
others stand mire urgently in need of revision. With-
eat pledging ourselves to the opinion that Mr. Milner
Gibson's clients are entitled to preference, we admit that
their case is a strong one. Altheugh the description of
certain stamp and excise ditties at a taxes on knowledge"
is unobjectionable as a rhetorical figure, the mere
political economist will find it more convenient to re-
gard them as burdens on certain kinds of production
and consumption. Knowledge is a good thine; but, so
long as indirect taxes are imposed, they must be levied
on good things—or, in other words, on articles which
conduce to the enjoyment or benefit of the community.
Cheap reading is nor, a more sacred object than cheap.,
eating or drinking. It is desirable th st, fiscal regulations
shoeld impose as slight a eaeck xs possible on any of
these blameless occupations; hut if the Excise and Customs
are to b meat:matted, financiers can only select the less
productive nod more oppressive duties for removal. It
roust be admitted that muca mey be said in favour of
choesing the Excise on paper for early abolition. Iu
that case, however, the protective Customs duty on
foreign paper ought certainly to he rem ived at the same
time; for it would be every way unreasonable to give
the papermakers of this country a monopoly at the
very moment when the demand fir their products
would be greatly increased. Tnsre are many purposes
of utility and lexury to which paper might be applied if
it were sufficiently cheap; and there can be no doubt
that, as in the case of glass, the remeval of the duty
would multiply the uses to which the commodity is pat.
There are, however, peculiar considerations exclusively
concerning these kinds of paper which are speken of as
the instruments of knowledge. In one sense, paper is a
finished manufacture; but Its regards books, it is a raw
in Aerie!. The duty on pep7r must be paid before it
reeehes the printer, who is himself rather a producer
than a consumer. The eoesipenee is, that books
which are never reatiiied by the general purchaser 1
tree sexed, in their maternal, tarough the nsanufeciurer
sper. Tne publisher who sells only 100 conies
of a work out of 1,000 must, in the first instance, have
paid the duty on the whole number printed—of course
at the expense of the purchaser, who is thus taxed for
those copies which he has not bought, as well as for the
one which be possesses. This hardship arises from the
speculative nature of the book trade, and from the con-
seqeent impossibility of adjusting production to cart-
suixipaon. A brewer pays the milt tax befere sells..
his beer; but he knows exsetly the quantity
which l
be required. No amount of sagacity, however, will en-
able Messrs. L eigmen or Mr. Merrey to foresee whe-
therthe tax weich they have paid be the
purchaseec esdary,
their piper will ever be replaced; and it iannineurauce
" the duty
ust tax upon
therefore, to
itgoor,anitsiengtohnet piroiscss.
In twohkiss,
manner
becomes a compound, and therefore an une,te .
that
the
knowledge. It has sometimes been sugge
evil might be remedied if the duty on
publicetions
printing were levied on books and_ ethersp. it is how-
before they left the publisher's wareh
uhuope at no 'distant
ever, scarcely probable that, with the
would consent to
time of abolishing the duty, the trade
the unwelcome pre-
an innovation which would involver
Be this as it
twice of the exciseman on theirllp
teo
consider how tar
may, Mr. Disraeli would do
Awne wits( grievances is borne
paper ased. for
his general scepticism as to "alva attending the tax on
out by the peculiar circumstan,ng in amount,
paper. The advertisement duty t
might purchase a certain queu•
eellor of the Excheqeer
and a park to s
tity of popularity cheaply Y
b- ‘-ete an ad valorei d
ray•
and peculiarly oppressive in
!et once. It cannot be turned
which is charged'e ll will
the
soil have to pay the seme sum
_in,.
its
llooettltifzetisopnteo.cira,TintTitlseax,Cimiuhsonie)ronein...
It happens,
more-
over, that this impost ins in than any other tom.
modifies, Books, more.and .
andmii
dt.hoet.P:i
of-all-work
nh has
want
tp
oilfeacteapcit
a heavy item in
conse-
quent expanse forms
and
It the e-
n'aures has been
meads on publishers
year
modities, require advertising, the
suggested that the few thousandsr which emu.-
literary
to the EiChi crier 6,40_ e ;
jut "SeMellni might
be separately reliequah a ail here to the,
opinion that it would be wiser and Juster to abolish the
t& altogether. Asif it Wet' " 014k.d Aswan/ would