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

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[PRICE SD.

be an instalment of "jtlStice to the farmer," who, as all
readers of country pipers knovie is by nieure an adver-
tising auilnel. The advertisement duty belorge to a
class of taxes which hes not b .en sufficiently distin-
guished by economists. All duties tend to check cell-
sucaption ; but those which have a prohibitory effect
are the mest vexatious. If a turnpike deters any
person tram taking a drive in his gig, the
reed trusn,es are none the richer, while the oweer
of the gig los"s the use of his vehicle, The
advertisement duty prevents thousands from ad-
vertisiug—greatly to their own inconveniece, and
withiiut benefit to the revenue. The amount of
160,0001 yielded by this impost represents but a
s,,,,taiisheti 1
maid-servants
coorrifvt:btinhtesu lossho
advertise
which
fionrflic
theiris on
placesthe arepu public.
un-
dulys, of
taxed; yet they have at least the consolation, such
-rig. each her eighteeepence, to the
msintenance cif the State end the .'Monarchy. Bot the
hick
aff :of rd to advertise suffer a
still heavier loss from the existencethe duty—a loss
gain to the Exchequer.
1. tax ought, it' possible, never to be levied on the per-
iorin ince of an act which et en he omitted at pleasure.
[het a are theorists who praise fiscal systems which leave
11 direction to itex-payers; but the equitable finan-
eier proceeds on un exactly opposite principle. Sound
fi ianciel arrangements leave n ) room for caprice in the
tsx•p,yer, but assesses him, as far as may be, in pro-
portion to his means. Taxes which favour either im-
providence or undue stinginess are always alike unpro-
ductive and demoralising ; and it is desirable that the
operation of every impost should begin and end with the
'levy of the percentage required. A duty such as that
on advertisements constantly interferes with every pru-
llntial It is ou such grounds as these that
;he removal of the " taxes on knowledge" will at no
distant day be effect:el. Sentimental arguments may
be used for skirmishing and ostentation ; but the true
:cenomic bearing of various taxes is what will ulti-
nately determine the opinion of Parliament.

THE FORTHCOMING BUDGET.
Mr. Dim4eit'6 Budget is—he tells us—to be laid before
the House or COmmons this day week. On that day we
may hope to learn what plans the Protectiori,ts propose
:or satisfying the demands of the country. There is no
,ufjrct which so much r, quires the attention of the re-
presentatives of the p.cple as the revision of our whole
system of taxation; and no pert of that system is more
faulty and more needs amendment, than the portion of
it which was to have been brought 13,,t0re the 11.. use of
tiomecons last night by Mr. Williams—the annual
bestowal by the Government cfficials of about 7,000,0001.
on themselves.

Ili
office,
.I,tee ,et"hetohtwiaoetnvtehr
e,
havingar meaol n
sgbusuctsci theeneeds
es md
oafinnythe evils
placingnation
attended to, and that our barbarous and costly jumble
miscalled a system of taxation, must beallowed to remain
uninvestigatod and nnrclormed for another ear. The
Chancellor of the Excht.quer, whose lively brain is filled
o ft
LordhecannoterDerby° tebee
with crude financial plans, may possibly throw out some
suggestions for lessening, on pretence of equalising,
the burdens on the agriculturists; and on some one of
the many clap-traps he has already announced, apps al
to the country; bus what the people want is a thorough
revision of all our taxation, which will enable them fairly
to compare its cost with the services it pays for, and by
which the burder.s of the State will be rucluced to a
tnittimum, and that minimum will be fairly distribut6d.
The people must be on their guard against Protectionist
trick+, and not permit themselves to be seduced by mere
finanoial schutnea into a bes'icf that 11,2 y plan is worthy
of support which deviates from the just and righteous
ob.ects they de-ire.

cunningly
great
cl'pri
a i or ,vfpirce7eB,oewhich
80
otod lies at
e pleenr
eot the bottom
stopping
ast
h e officials
that
cliaolos , a
0h
ou
01.
in its transit to the Treasury, instead of sending it
thither to be afterwards transmitted to them, but it
is the power assumed by the Treasury to expend such
a vast sum without first securing the sanction of Par,
liawent. To exptnd 6,0000001, or 7,000,0001. on the
n-.vy, and as much on the army, the Executive
government must present estimates to the House of
Commons, and obtain its consent tot mploying and pay.
tog a certain number of sailors and Soldiers; but the
Government may appoint any number of Custom-house
and Exci,e officers it plt-a,es, and on them and other
tficigla employfd to cull' ct the revenue, it may exp,u(l
7,000.0001. a year, without submitting any estimate to
.Use f C,immons. and without rendering it any
.iecount of the manner in which the money is expended.
That is the vice of the system, and it is uneonbtitutional
as welt as absurd. _ _ _

The only account the Government renders is this—
that it is nlevsed to expend about 1,600 000/. in collect-
ing 22.000.0001.
~,uec.lcglsso)l Customs
0 :0001.„fu tiexediuseds, about
utiesl6l,s.oooooolo.oiOnl. in
c(a.
lectiug nearly 7,000.0001 on stamps; 360,0001.
in collecting 10,000,000/. of assessed tax, a ;
1.200 0001. in collecting by the 13, abou,
2.500 004 ; and 325,000/. in collecting lr ss than
500 0001 on Crown land-t, besides milting draw-
[icks, allowances. &c. According to the Parliamen-
tary Pin. er No. 98, Session 1847, the total annual
amount of money expended in this way which never
reached the Exchequer was 7,004,-138/ l Is. 7 2-12 d., so
fractionally minute is the Executive Government in in-
forming the Parliament of the sum it pleases to expend
without Parliamentary authority.
lc is has:tly assumed by the confiding Parliament
and the too confiding people that it is necessary
to expend 5/. 15.. 844. on every 100/. collected of
Cu,toins du, les, 51 7s. 1141 on every 1001 of Ex-
, vise duties, 21. 3s. 7id. on every 1001. of stamps, 31.
3s. 3i.i. on every 10u/. of taxes, and 21. 18i. 24d. on
every 100/ of revenue from the Crown lands—or, in-
cluding " other payments," which we think ought to
be included—to expend 120/. on every 100/. obtained
from Crown lands. But there is no other reason for
assuming such an expenditure to be necessary except
the statement of the officials. If the stamps can be
collected (and nobody supposes there are not plenty
of clerks and other officials in the Stamp-office). at
21. 34. 7,i. per cent., why 5h,,u1,1 the Customs cost
51 154. Si 1., and the Excise 51. 7s. 1144-4. ? The Go-
vernment ass complete power over its debtors, and it
is only, a carelessness of what it expends—or a love
of expenditure—that can make it expend more than
double the sum in collecting 100/, of Customs and Ex-
ch.. duties than in collecting 100/. of stamp duties.
Both the chief Customs and all the Excise duties are
collected on a few articles in great masses and at a few
spots, whilo the collection of ih , stamp duties is spread
all orrr the kingdom. Prima facie it might be inferred,
therefore, that the two former would be collected at a
cheaper rate than the layer. But it has pleased the
gentlemen who collect the Customs and Excise to be
dreadfully sukpicious of every tax-payer and every tax-
eullector, and of every person who might have, a tax
to pay, and so they have multiplied guards and checks
to prevent an evasion of payment or a collusion to evade
payment between their own officers and others, and
have introduced a complicated system, which is at once
annoying, vexatious, costly, and, as we know from ex-
peri.nee, wofully ineffective. 01 all the details of the
system the Treasury knows nothing but what it learns
from commissioners and other subordinate officials, and
to every one of their suggestions to multiply checks anti
increase the staff of the establishments it has always
Parliament
and of
the taxes, ren&rin • g no other account to
a vast sum as
t
the cost of collection." That such
iteonitnacrreVeyitesairtrboeraugsee, aenvedryexs
t
is really necessary to expend such
to prove.
Phis, of Commons should ask the Government ove,
pueunhdal increasear g
e enabled
o—fhotuht maaxt tis
requires
to have distinctly
7 ,000,000 L
and the public of what •it
commerce, or
expendedtiour
tnhhaaenn
wants
twsaost
elicited,
isrst,nwiiiontththuhghalußetasrinwintyedhdreu::speest
uinroi
industry,
eiconr
ee there huesrrteea t
symptoms
tbs,xtwpeatitseth(e)f
thin in existence, which, without putting the slightest
manner
Isiilni,ttntpelereefdilleffirmoioftljeegnrit:arian one pound for every one hundred pounds
levied from t'le people and pad into the public Treasury.
—Daily News.

NO I ES.
No. CCXI.
.A.NA.LYSIS OF THE CHESTER CUP.
(Continued from No. 210.)

TO THE EDITOR OF THE SUN.
In resuming my remarks on the Chester Cup,
it may be as well to state, that during the last day (I
two gincv has received an extraordinary amount f
support, and bids fair to become a rival in the odds for
the pr, mierJup to Stilton, whcse price this morning
ranges from 6t07t0 1. Turning to my Analysis,
TOl.l TAYLOR'S
lot is the next that catches my eye. It consists of Lady
Efel)n, Ghsdi ile, Lilac, and the Jemim 1 filly. The tirst
uam,..l, it is .aid, will represent the stable; and as Nat
will probably have the mount, all that can be done for
her will be accomplished; but lam afraid it will not
enable her to obtain a victory.

FOBERT
has Hippolytus and Lueio, neither of which poisessts
any chancel of winning.
____

GILL
has Neqsham and Bird on the Wing. The former i 3 re-
ported scratched, or at least a declared non-starter. I
b,lieve there is some little truth in the rumour; but
whether or no matters little, as be possesses no earthly
hopes of winning. Bird on the Wing is a fine slashing
filly, and m.y possibly run very forward in the race.
Sh, is reported to have left this stable either to be tried
with something else, or consequent on a change of
ownership.

SAUNDERS'
string comprises no less than seven, viz,, Goldfinder, Le
Jair, Trickstz-ss, Ringleader, The Castle, Sally, and
Atary Ann. Ringleader, I imagine, will be the repre-
sentative of thii stable. I entertain but a small estimate
of his chance, however. The three years old Sally, at
sst. does not look amiss, but others of her own age in
the race will keep her safe.

has llt i • •119 cum m training forWIN
this event, 'and has
_
GOOD
10030
P` cul'ar notions that he %sill be enabled to rill jugthrh
with him. I cannot subscribe to his opinions. is
wituriotb, Lewl,ver, that Le wza backed a short time
sin" at g 0 extremely !co odd 3. win twenty Wound
3_
POUticli.

C. MARS -
has Old Dln Tucker and Poetegs, both bad spies. • •
PRINCE
has four of Lord W,,terf-)rd's in training, namely—
Due an Dhurras, Kick-up-the-Drat, Cockcrow, ,and
Redmond ('Hanlon. The aged Due at 72t may be
pulled out in coojunctiun wiz:n C,ckerow nr Redmond
(Mallon to fight u good fight for the Marquiu's inte-
rest at Chester. , Kick-up-th,?. Dust will not run. As
outsiders the starter or starters from this lot (probably
the highest and lowest weights) are well worth backing.
GODDING
has Retail, who, at "ist, it worth anything, ought to
show his good qualities here; bus I doubt his doing so
very much.

W. BUTLER

has Hesse Homburg in prepataikii at Newmarket. She
has been much fancied fur this event by a certain class,
but. if I err not most egregiously, her weight, compara-
tively with others older than Lerself, is not to her ad-
vantage.

W. J. ANSON
has a couplo in Caleulstilr did Behgelert; the former
has showit that he sill posleiaes his last year's form,
but his stable companion, at Ist 12th difErence for the
year, must be the best of the twain, and consequently
the starter.