The Sun.
London, England, 1852-12-15 00:00:00

Z' 13E SUN, LC

panty. They inquire the aggregate amount of sume, was intended. A laud, known generally
the various liabilities they will be called upon to as the Superannuation Fund, has been accumu-
liquidate before they enter into arrangements ; lated since that Act came into operation; hut, as
and the necessary result of any increase of taxa- far as any advantage derived from it is concerned,
tion, is a corresponding diminution of rent. The only to the positive detriment of the contributors.
tax, therefore, falls on the proprietor who has the The maimed or bed-ridden have been enabled to
house to let, and with increased severity, inas- obtain a paltry pittance from it, upon certain
Much as he is not suffered to make any conditions, but the orphans and widows of men
deduction from the chief rents on account who have spent the best years of their life in the
thereof ; and without even that grievance being service of their country have looked in vain for
taken as an element into the calculation, he is, as relief from, a source of nominal assistance, to
we proved in our impression of Saturday, taxed which their parents or husbaz cds have directly,
seven times as much in proportion to the actual year after year, paid in their contributions.
value of his property', as the more fortunate pro- There is a cruelty in all this that cries out to the
prietor of green fields. Now, a judicious and Legislature for mitigation. There is not only a
well-devised tax on every description of accumu- cruelty, but a positive folly, in the existing ar-
lated property, real or personal, which would rangements, such as, we believe, in our conscience,
compel every man to contribute to the mainten- must extort sympathy from the most phlegmatic,
ante of the national establishments and the liqui- and necessitate its complete revision and re-or-
dation of the national liabilities, secundum status ganisation by order of Parliament. We regard
et facultates, according to his position and means, this as inevitable. As inevitable as that a roen
would be free from these grave and weighty apple must fall from
the bough, in obediencett to
objections, and such we would gladly sup- the law of gravitation. Being so—it were assur-
port ; and so we have no doubt would edly well and wise to hasten the reform of this
the great body of the people, and that to an intolerable system, the amelioration of so much
extent sufficient to enable the Right Honour- consequent suffering,—in fact, the total removal of
able Gentleman to bring forward these various the grievance insisted upon—so that a source of
measures of financial reform referred to in his ex- great blame may be removed from the Legislature,
planation,
and of great shame from the Government.
But for the very same reason that we oppose
the impost—viz., that it is practically a tax not
on the occupier, but on the owner of houses, an
unequal and oppressive Property-tax—we would,
if it must indeed be retained, not only extend its
area, but eiren remove every exemption. What
possible reason can be assigned why the owner of
one house worth 1001. per annum should be
charged '71.105., while his neighbour, who possesses
10 cottages worth 10/. perannum each, or 20 worth
5/. each should be exempted? The effect is to hold
out a premium to persons erecting an inferior class
of buildings. It is thus directly opposed to pub-
lic policy. We have repeatedly seen, since the
passing of 14 and 15 Vie., c. 36, houses built
for the very purpose of evading the duty, the rent
of which was fixed at 191. 195., dwhen an addi-
tional shilling of rent would have rendered them
iiable to 158. duty. This is neither just nor rea-
sonable. Every exemption on " property" is ob-
jectionable. If, therefore; the House Duty is to
be retained, in any form, we do not object to an
" extension of the area of taxation," by
rendering it applicable to all houses of every
value and every description. " Exemptions"
Ire very different things when we come
1-,0 deal with industrial incomes. Then, in-
leed, they become not only proper, but necessary.
Et is, we believe, conceded that there cannot be
evied a charge on weekly wages, and perhaps the
')urden may fall with equal, if not greater, severity
m those struggling to maintain a respectable ap-
pearance, which is essential to their very existence
—among the class in which, as SIR JAMES GRAHAM
'sappily remarked, "the fustian jacket ceases to be
worn, and broad cloth becomes the clothing of the
people."

PARLIAMENTARY BUSINESS.

(From Votes and Proceedings of the House of Commons.)
CONTROVERTED ELECTIONS.
The SPEAKER acquainted the house that he had re-
ceived Reports from the Examiner of Recognisances,
stating that the recognisance to the election petitions
respecting the following places were unobjectionable,
viz. :

Clonmel.
Carlow.
Youghal (1).
Youghal (2).

Kildare.
Bolton.
Down.

COURT CIRCULAR.

OSBORNE, TUESDAY.
The Queen and Prince, with the Princess Royal and
the Prince of Leiningen, drove out in an open carriage
yesterday afternoon, attended by the Marchioness of
Ely, the Hon. Mary Seymour, and Colonel Bouverie.
Lord Raglan arrived on a visit yesterday, and had the
honour of joining the royal dinner party.

Sir Charles Young (Garter King of Arms) had an in-
terview with the Earl of Derby yesterday, at his official
residence in Downing-street.
Sir James Cochrane had an interview yesterday with
Sir J. Pakington, at the Colonial-office. Lord Mark
Kerr had also an interview with the right hon. baronet.
Colonel Conyers had an interview with Mr. Secretary
Walpole, yesterday, at the Home-office.
Dispatches were received yesterday at the Colonial-
office from the Governor of the Cape of Good Hope.
Dispatches were also received from the Governors of the
Falkland Islands, the Mauritius, and Gibraltar.
Dispatches were sent yesterday to the Governors of
the Australian colonies, the Cape of Good Hope, Mau-
ritius, and New Zealand.

DERBY ELECTION COMIVITTEE-(TLIIS DAY.)

The committee re-assembled at half-past eleven o'clock
this morning, after arranging with counsel as to the
course they intended to pursue with the witnesses about
to be examined.
The CHAIRMAN asked if the witnesses ordered to
attend were in readiness ?
Counsel for the petitioners replied in the affirmative.
Mr. COPPOCK then left the room, and brought in Mr.
Frail, who it will be remembered, was stated to have
been too ill to attend during the earlier periods of the
inquiry. The witness who walked with assistance of
crutches, appeared as if he had been suffering not only
for some time, but, indeed, at that moment.
Mr. FRAIL been accommodated with a chair,
in reply to a preliminary question from the Chairman,
observed that he had nothing to fear from speaking the
whole truth, as his acts had been governed by the purest
motives.

We want an inquiry into all these points, and
we should regret any course that would pre-
vent or retard that inquiry. At present,
we are only at the very commencement
of fiscal reforms. A revision of the entire system
of taxation is essential, and before we reject the
Minister—who, however mistaken in some portion
of his project, has yet shown the ingenuity to
plan, and the boldness to propose, extensive al-
terations—we should desire to know to what
extent his opponents would be prepared to go ;
we should not be desirous of supplanting the bril-
liant and efficient DISRAELI by the dull and im-
practicable Sir CHARLES WOOD.

The committee here observed a stranger in the room,
and, upon questioning the party, it appeared that the
Mayor of Derby, who was in conversation with one of
the committee, had had no intention of remaining. The
gentleman accordingly withdrew; but, upon gaining the
corridor, he informed the three messengers having charge
of the doors that some one would be found behind the
screens in rear of the committee table.
An immediate search was made, but no such obtruder
having been discovered, the room was again cleared,
and after a few minutes' consultation on the part of the committee, counsel and agents were called in, and the
inquiry proceeded under a surveillance that fully equals
the closeness of the Spanish Inquisition.