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

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LONDON, TEIURSDAY, APRIL 1, 1852.

Coinciding as it does so entirely with the sentiments
expressed by ourselves yesterday in reference to the
Earl of Denny'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
emergency were more generally appreciated and
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 eery good reason is thereby given why the
nation should 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 MI-
NISTER conceived it to a_
ue judicious to hold out the
prospect of a speedy
dissolution of Parliament. " Only
grant us the estimates," istilie
and so soon as the
absolutely necessary business CCOM-
pli.lied I will appeal to the ia°l;trtil‘ e session is a
newly-
elected representatives may ass.4ra7,:o that the
before autumn
has far advanced, and thereby
irelieve the
nation from the chance of being placed
Yet, a littleei
situation I
of embarrassment." That was literall;tah
the speech delivered by the First Lord of
ti%gist of 1
Trea-
sury in the middle of February.
while
longer, and " on second thoughts," at the
wit6n IncioritY oft edeimato huge beery

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 he 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 he votes 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 be confident of that result
being in his favour, the Legislature would be
dissolved before the arrival of Whitsuntide I Having
once obtained the sinews of war, the PRIME MINIS-
TER 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 DERBY 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, Clerken•
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 be
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. Corrocre 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 if
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 of the industrious classes,
and the infamous Excise duties were imposed in
place of those charges which had been removed from
real property. The Restoration afforded no relief.
On the contrary, the chains of the tax. payers were
double-rivetted, and in 1665 a tax on beer and other
liquids was granted as a hereditary revenue to the
SOVEBEIGN, 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-
quired funds were author
peared disposed to act more justlyto wards the OC 7roXXot•
The re ized to be raised by
means of the "land-tax," as it was termed, but which
really charged a poundage
on land, and a tax on per-
sonal property, whether productive or unproductive.
The 4th arm,and Mary, C. 1, was the statute
which
col-
lecting the amount ; and although many statutes
have since been explicitbe directions for assessing and
passed regulating
especially the 38th George 111., c. the impost, more
5, under which
it is now levied, the Commissioers for the several
districts are still—we shall not say guided—but
actually governed by the proportions assigned
Act of 1692, from which no departure, however
tion in the value of property has ever been recognised,
urgently required, has ever been allowed. by the
and thus we find, that while some districts are pay-
a leesn h Cambridgeshire),
rfaer):
ing as much as is. 6d., 25., or eve in the
pound
ngsaid rianb ICyooganitieserda:
n 28. 9d.
others
were (as
sicnaspt
nngc instance
oSrl a
ce
thing in the pound. Those best able to
therefore, the lowest contributors, while
property was kept up to the highest point.
entire county of Lancaster, including Liverpool,
Manchester, Preston, &c., is, for instance,
only as-
sessed 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. lls. 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 Is. in the
pound, the assessment being 9,0181., while St.
Pancras escapes for 21. in the pound, being assessed
only at 1,7761. 15s. 7d. Fortunate St. Maryleboue,
however, distances all its metropolitan rivals, the
charge being less than a farthing in the pound, the as-
sessment 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 being
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 cacinot ranch 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 EXCHEQUER, 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 we 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 ls. sd. in the pound, while
other counties, far more populous and more rich, are
let off for 2d. An equal charge of Is. 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 11,000,0001. 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, &c., 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 hare 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 CHANCELLOR of
the EXCHEQUER. From him happily somewhat
larger benefits may be looked for than could posssibly
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
connexion 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. Gd. 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 fly-leaf of a magazine or a
quarterly, that a duty of Is. Gd. 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 notoriou°, 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 bs 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
Bridge 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.