The Sun.
London, England, 1852-07-30 00:00:00

have considered it more just then to deduct these
16 and CO (making in ell 76) Liberal Conservatives
from the respeotive aggregate cf the Ministerialists
and the Opposition. Setting •aside for a moment as
neutral, or at any rate doubtful, the whole of the
section thus subtracted, namely, the section of 76
Liberal Conservatives—we find the 577 remaining
thus arrr.yed in two compact divisions :

Liberals ...
Derbyites

... 309
... 268

Majority for the Opposition... 41
:Bat even this cannot be accepted as sufficiently conclu-
sive to be satisfactory. There are the 76 " Doubtfuls"
altogether set aside, and not taken into consideration
in the foregoing calculation. Both sides of the House
are anxious, of course, to claim them for themselves.
The Opposition insists that they will necessarily be-
come ranked on the side opposed to the DEnor Ad-
ministration. The supporters cf the Cabinet main-
tain, on the contrary, that they must be mingled with
the Members sitting behind the bench of the Trea-
sury. Supposing
we were to accept the declaration
in this matter made by the Derbyites, we should find
the fol!owing Es the consequence :--268 Derbyites
joined to 76 Liberal Conservatives, making an eggre
gate of—

Ministerialists ..
Liberals .. •••

344
309

Majority against the Opposition 35
Supposing on the opposite hand that the Liberal
assertion about these doubtfuls be the true one, the
result would prove still more remarkable : 309 Re-
formers joined to 76 Liberal Conservatives, making
an aggregate as fellows :
Opposition
D erbyites

.. 385
.. 268

Majority against the Government 117
Neither of these calculations, however, can be ac
cepted as in the smallest degree conclusive. They,
are the deductions drawn by the mere wishes of par-
tizans. They represent not the position of parties
in the new House of Commons—but the
position in which they would gladly be found—the
one by the Opposition and the other by the Govern-
ment. Already we have shown that by a somewhat
reasonable calculation the 76 Liberal Conservatives
might be divided into two unequal portions—yield-
ing 16 to the Cabinet and 60 to the Opposition.
This, however, we have waived as so entirely matter
of conjecture (no matter how probable that conjecture
may be) that it cannot possibly be accepted as satis-
factory. The more reasonable system will be to
separate the 76 " Doubtfuls" into two equal divisions
of 38, to be respectively united to the Liberals and
the Derbyites. At least this is fair and reasonable on
the part of one of the organs of the Opposition. Because
the most unprejudiced admit that out of the 76
Liberal Conservatives a considerable majority must be
found formally arrayed against the Administration.
Of this there is no question whatever amongst the
unbiassed. But this we will not, in any way, require
in our calculation. We will demand merely a fair
division of the 76 Liberal Conservatives. We will
apply merely a moiety and not a majority to the
Opposition, applying the other moiety to the
increase of the number of the supporters of the
Government. Adding 38, therefore, to 309, we
shall find 347 as the aggregate of the Liberals ; and
adding 38 to 268 we shall find 306 as the aggregate
of the Ministerialists. The result stands, therefore,
simply thus :
Opposition
Government

347
306

Majority for the Opposition ... 41
In the foregoing it will be perceived, surely, that
our endeavour has been to calculate the result with
all possible accuracy end fairness. This is sufficiently
proven by the consequence of our deductions. In-
stead of insisting, es we might without extravagance
have insisted, upon the correctness of the first
rough estimate, yielding a clear majority of eighty-
five op-just the Government, we have carefully
deducted 76 " doubtful" Members from the 653
already returned, and by dividing these 76 equally
between the Ministerialists and the anti-Ministerial-
ists, we have reduced the majority for the Opposition
from eighty-five to FORTY-071E. Reduced though
it is to less than half its original dimensions, it is still
a majority, end a msjority, moreover, sufficient for
all the purposes of an Opposition. Against en
Opposition thus formidable it will be impossible
for any Cabinet, however chivalrous, to preserve its
authority with any degree of independence. The
supporters of Lord Dseur may, therefore, congra.
tulate themselves upon what they are pleased to call
the triumphal response given to the Ministerial ap-
peal to the country—Blackwood, the chief
strong the organs of the Cabinet, may ex.
the answerof
ult in eloquent terms, as it actually does
in the course of the new number for the month of
August, singing a rapturous
fromoverelectors; the he upholders
the C:.°3inet, it is manifest that the existing Govern-
ment cannot long survive the powerful majority se-
, cured to the Opposition.

The draught report submitted by Mr. Hum for
the consideration of the Select Committee on the pro-
perty and income tax is a document of no ordinary
,importance, affording conclusive evidence of the in-
defatigable exertions of the veteran Reformer to
overcome the difficulties that had discouraged so many
official financiers. He has boldly grappled with the
subject, entering in detail into every point that has
at any time been put forward in support of the roon-
st•cus system so long sanctioned by the British rar-
liament. The fallacies have been unsparingly exposed,
and his own views clearly and distinctly pat forward,
so as to be easily intelligible by every person of ordi-
nary comprehension. This is a great step in advance,
for fiscal and monetary reforms have hitherto been
retarded by the obscurity in which they were in.
volved. The justice of the case was totally lost sight
of in the thick and almost impenetrable mists raised
by interested parties, who endeavoured to maintain a
dense cloud through which the lights of reason and of
.
Plaice could not be discerned. _ _ _

it was frequently pointed out that nothing could
be more unfair or inequitable than the equal taxa-
tion of every description of income, no matter from
what sources derived, and whether permanent or for
limited
Periods, unalterable or precarious. The evils
were admitted
,-but but it was said, you cannot obtain
anything perfectly
unobjectionable, and therefore, as
you cannot expect to achieve perfection, you must be
contented with the present system,
with all its glaring
anomalies and absurdities. It was usual also for the
person whose especial duty it was to manage the
rational revenue to endeavour to shift the burden
from his own shoulders to those of the objectors, and
to require those who exposed the abuse to
provide a remedy, although the task would more
Roue has, ho w-
properly have fallen upon himself. Mr.
produced a plan
•not altogether unimpeachable, is yet incom-
parablyever, accepted the challenge, and has
which, if
in operation,and •
the basis of future legislation.
may well form •
• n the subject the Hon. Gentleman, for
In entering o
superior to that now
the matter more distinctly un-
't into three branches, viz.-Ist, On
der notice, divides i
f assessing the income and pro-
the present mode o
the purpose of bringing
t mode of collecting the
other mode of levying
Whether:any .
same ; and 3d,
party-tax ; 2d, On
it more equitable, can be
that tax, so as to render
From this di-
the presen
adopted, and observations
conceived that the two first
vision, it may easily be concei
to the present system,
branches explain the objections
of the proposed
thereon.
while the third indicates the nature
fact is
remedies. This is nearly but not altogether the case ;
for under the first head a very important
put forward—viz., that with the single
exception f
persons on low wages or salaries, which have a capi-
talised value below a certain amount necessary for
o
subsistence, "all the property in the United King-
dom, and the capitalised incomes of the indus-
trious classes, should be assessed at an uniform
and equal rate," and be follows it up by the propo-
sition, that "to levy a tax on a small portion of the
owners of property of the country is inequitable
and dangerous," a proposition the truth
whereof we freely and willingly admit. The
question then will turn on the collateral
issue, and whether a man's labour not yet
applied can be classed under that bead. We think
not ; and so far we differ from the Hon. Member for
Noutrosei believing that labour should be totally

THE SUN, LONDON,

free and untaxed. In all other poitts we cordially
concur with the Honourable Gentleman, whose views
are perfectly correct and unimpeachable so far as
property, justly so called, is concerned.
These principles are chiefly that the income should
be taxed, not according to the actual returns, but
according to the capitalised value, and
that no exception should be made from the charge
save that already referred to with respect to low
wages or salaries, end something, which is rather
hinted at or left open for consideration, as to pictures
and articles for the improvement of art. On the first
point the propriety and expediency of the suggested
modification is very clearly set forth. It is indeed
so monstrous that had it not received the Legislative
sanction on three occasions, in addition to the ad-
journments for two successive years, it would appear
to be a fighting against shadows to enter on the
question. It is too ridiculous to assert that the
owner of an annuity not worth more than three
or five years' purchase should be charged as highly as
one worth 33 years' purchase. Indeed, if the tax be
rendered permanent, as is almost certain to be the
case, the owner of a long annuity, which
would expire in the year 1860, would in
1859 be charged 7d. in the pound, or nearly
three per cent. on the capitalised value, while
the proprietor of Consols would be charged only
ls. 9d., or little more than 1-12th per cent. on the
actual value of his property. As to the second'`
point, we strongly object to any exemption whatever on
realised property, whether productive or unproductive.
It leads to fraud in every form in which it is tole-
rated, and should be steadfastly avoided in any system
intended to be permanent. Let labour then be free,
and every description of property taxed according to
its real value, and we shall arrive at the true princi-
ples of fiscal science, which will be equally just and
politic.

THE FRENCH REPUBLIC.

We have received the Paris journals of yesterday.
The Moniteur has another article on the elections.

SPAIN.

It says—
" The conduct of the Government in the elections
which aro about to take place has been unanimously ap-
proved of by the populations—a sign of the te
fortunao
movement which has taken place in public opinin.
With rare exceptions, the journals of Paris and those of
the departments have proved the fact which is so r
theassuring for the present, and so fecund as regards
future. In every normal situation expressing the ac-
cord of the country with the Government, there is an
ascendancy which silences resistance, and leads opinion.
When such a state of things is compared with that which
occurred in analogous circumstances, it is impossible not
to be struck by she radical difference which separates
us from the time still so near to us. The quarrels
of parties, the eclat of their dissensions, the violence
rofound
of their conflic's—everything revealed
s p
trouble in. social organization. At present, under
the fever
the influence of a Conservative genies'
which exhausted the vital force of the country has
become calm; better days have reappeared. The truce
of passions and parties, the awakening
of public opinion,
business—whata
the renewal of credit and business—what sudden re-
turn! what an unexampled change! In cal'lng once
again the universality of the citizens
the Government remains faithful to its origin; and it
into this now field,
widens still more, if possible, the vast circle ns which it
has given a rends zvous to all noble sentiments and all
legitimate interests. Some incorrigible men, who neither
love nor understand their country, in vain endeavour to
revive the discussions of the past, to establish categories
amongst citizens, to restrict their co-operation; the spirit
of the new times, and the patriotism of the Government,
baffles their attempts. The eight millions of votes to the
Chief of the State were given by all ranks—the accla-
mations which have just been addressed to him issued
people, and the Government
from every breast. France forms one sole and same
atnhde cgilrocruyesstances
has the legitimate 2ride of
This community of views
sad efforts
akTeaheatcnonmnien
it completely. of the
which signalise them, the results they announce, are a
proof of this intimate accord, a now guarantee for the
future of our instituti OW."
gtheelectfinornnf?,
We find a long article in the Constitutionnel on the
elections in England. This journal, which is the
organ of the Protectionist party in France, admits
that in England the result of the elections has shown
that the Free-traders are in too large a majority for
it to be possible for the Ministry to carry out the
Pro'ectionist principles which it proclaimed when in
opposition • but it contends that the partizans of free
trade in this country have no ground for supposing
that the triumph of their friends in England will in
the slightest degree promote their own views here.
According to the Constitutionnel, the class of persons
in England whose pressure has established free-trade
principles ie decidedly opposed to them in France.
The municipal council of ttioulins has voted 10,000 f.
for the reception of the PRINCE PRFEIDENT of the
Republic, in case, on his visit to the south, he should
pain through that city.
The Brest journals state that PRINCE JEROME, has
sent orders by telegraph, that the honours due to bin
rank shall only be paid on his arrival in the roadstead,
and that in the town and port there shall be no official
demonstrations.
It is stated by the Constitutionnel, on that the ap-
plication of M. RENOI7ARD DE BUISSIERE.?, two of the
exiled ex-representatives of the 848 Rhin, M. Korr,
end M. Boca, have been pardoned,and
that 111.
Boca has already returned to his family.
The mint of Strasburgh, as well
as those of Paris,
Bordeaux, and Lille, is to take part in
1,,
coinage.
The funds and railway shares experienced an addi-
tional rise. The Four-and. a-H If a per Cents. opened
at 103 f. 70e., and closet', at 103 f. 85c.; the Three per
Cents. closed at 73f. 50e. ; Orleans Railway Shars,
1,425 f.; Rouen, 938f.750.; Havre, 375?.; Great Northern,
6621. 50c.; Avignon, 4851.; Basle, 300 f.; Paris and
Strasburg, 657 f. 50c.; Paris and Lyons, 765 f ; Great
Western, 625 f. ; Lyons and Avignon, 606 f. 25c.; St.
L'Szier and Gray, 550f.•' the New Austrian Loan, 95,1 e.
BUSINESS DONE IN FOREIGN RAILWAYS AT 'l'l-"E
LONDON STOCK. JULY EXCHANGE, 29
.

Grand Junction of France, s%—Paris and Lyons, 191/2—
Paris and Rouen, 375/d—Paris and Strasbourg, 255/6
'estern of France, 10 yg.

Madrid journals of the 24th hive been received,
but they contain no political news of interest.
The Here'do announces the death of a professional
bull fighter named JIEMENEZ, more generally known
under the name of CANO, of the wounds which he
received in the lest bull fight at Madrid, and makes
the following remarks upon it :
"This is the third human victim who has been in the
space of three months sacrificed in the arena of toe most
popular specticie in Spain, a spectacle where all the
parts performed are equally dangerous, since out of the
three unfortunate men who have fallen, one was
a Banderillo, another a Picador, and the
last an E.pada. If it ho considered that these
misfortunes have fallen on a class which
scarcely reckons more than fifty individuals in all Spain,
it is found that the accidents are in a greater proportion
than what would fall on an army in the field. In face
of such facts we will ask whether such a spectacle is
compatible with Christianity, and whether, when we
tole-ate such things, we can without a blush proclaim
our rights to be considered as a religious nation, and if,
in short, instead of being a Christian and civilised
nation, we do not carry ourselves back to the time of
the fall of the Roman empire. when the greatest OA.-
sure of the people ccusiste.d in seeing men torn to pit cos
b 7 wild beasts, and gladiators fight and die to gratify e,
people given up to sensual pleasures."