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

TUE SUN, LONDON, FRIDAY

have considered it more just then to deduct these
16 and 60 (making in all 76) Liberal Conservatives
from the respective aggregate of the Ministerialists
land 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 arrayed in two compact divisions

Liberals ...
Derbyites

309
268

Majority for the Opposition... 41
But 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 flouse
are anxious, of course, to claim them for themselves.
The Opposition insists that they will necessaril be.
Y
come ranked on the side opposed to the Dv's"( Ad-
ministration. The supporters of the Cabinet main-
tain, on the contrary, that they must be 'Dingl Tree,
e& with
the Members sitting behind the benc dof theeclaration
sury. Supposing we were to accept e decl
aration
find
in this matter made by the Derbyites, we s
uence :the following as the conseq---268 Derbyites
joined to 76 Liberal Conservatives, making an aggro,
gate of—
Ministerialists . • ••-
Liberals ..

344
309

Majority against the Opposition 35
Bapposing on the opposite hand that the Liberal
assertion about these doubtfuls be the true one, the
result would prove still more remarkable: 309 Re-
forwers joined to 76 Liberal Conservatives, making
an a,ggregate as follows :
Opposition
Derbyites

385
268

Majority against the Government 117
Neither of these calculations, however, can be ac-
cepted as in the smallest degree conclusive. They
are Ole 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
reamnable calculation the 76 Liberal Conservatives
nugr it be divided into two unequal portions—yield-
ing 16 to the Cabinet and GO to the Opposition.
Thisy however, we have waived as so entirely matter
of co ojecture (no matter how probable that conjecture
may be) that it cannot possibly be accepted as satis-
factory. The more reasonable system will be to
sepal ate the 76 " Doubtfuls" into two equal divisions
and
of 3f ;, to be respectively united to the Liberals
the lDerbyites. At least this is fair and reasonable on
~
the ,art of one of the organs of the Opposition. Because
the most unprejudiced admit that out of the 76
Lib i ral Conservatives a considerable majority must be
fcu: ad formally arrayed rgoinst the Administration.
Of this there is no question whatever amongst the
unb asssPd. But this we will not, in any way, require
in • iur calculation. We will demand rarely a fair
divi rsion of the 76 Liberal Conservatives. We will
apply merely a moiety and not a majority to the
Op)osition, applying the other moiety to the
inn+ ease of the number of the supporters of the
Govt rnmer.t. Adding 38, therefore, to 309, we
shant find 347 as the aggrente of the Liberals ; and
adding 3B to 268 we shell find 306 as the aggregate
of 11:T, Ministerialists. The result stands, therefore,

sim ply thus :
Opposition
Government

347
306

Majority for the Opposition ... 41
Ka the foregoing it will be perceived, surely, that
our endeavour has been to calculate the result with
all poßsible accuracy and Lifness. This is sufficiently
proven by the comequeoce of our deduction& In-
stead of insisting, as we might without extravagance
havf2. insisted, upon the correctness of the first
rouu h estimate, yielding a clear majority of eighty-
five against the Government, we have carefully
deducted 76 " doubtful" Members from the 653
air olisly returned, and by dividing these 76 equally
between the idiaisterislists and the anti-Ministerial-
ist s, we have reduced the majority for the Opposhough
ition
fr; n eighty tO FOterl'ONE. Beduced t
R
it is to less than half its orliginel dimensions, it is still
a 1 nzjority, and a ns....jerity, moreover, sufficient for
all the purposes of an Opposition. Against an
' Qition thus formidable it will be impossible
fo Tes
r. any Cabinet, however chivalrous, to preserve its
authority with am degree of independence. The
se otters of Lord Dsizur may, therefore, congra-
tulate themselves u
pot) what they are pleased to call
the triumphal response
given to the Ministerial sp.
P'-fl:t to the country—Blackwood, the chief
31:13001g the organs of the Cabinet, may ex-
tame, as it actually does
ult in eloquent
in the course of the new number for the month of
&must, singing a rapturous paean over the answer
givim to Lord DEILBY by the electors; but in spite
of 101 l these shouts of victory from the upholders of
the Cabinet, it is manifest that the existing Govern-
merot cannot long survive the powerful majority se-
curisd to the Opposition.
--

The draught report submitted by Mr. Hume 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
sut ject, entering in detail into every point that has
at any time been put forward in support of the mon-
strous system so long sanctioned by the British Par-
liament. The fallacies have been unsparingly exposed,
and his own views clearly and distinctly put 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
justice 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 it was said, you cannot obtain
anything perfectly unobj •
ectionable, and therefore, as
you cannot expect to achieve perfection, you must be ,
contented with the present system, with all its glaring 1
anomalies and absurdities.
person whose especial ant it
It suss usual also for the
y was to manage the
national revenue to endeavour to shift the burden
from his own shoulders to those a the objectors, and
upont Air a; iziiimshas,how-
to require those who exposed the abuse to
would more
provide a remedy,
y
13v
eveproperlr, accepted the challenge, and has produced a plan
aefallen
himself. he tsk
which, if not altogether unimpeachable, is yet incom-
parably superior to that now in operation, and which
thebasis of future legislation.
may well form
In entering on the subject the Hon. Gentleman, fOr
• 'ng the matter more distinctly un.
the purpose of bringing a
branches, viz.—lit, On
der notice, divides it into .
'sing the income and pro.
the present mode of MN- •
mode of collecting the
perty-tax ; 2d, On the present
othr mode of levying
same ; and 3d, whether any
e iaquitable, can be
that tax, so as to render it more .
From this di-
adopted, and observations thereon•
that
the two first
vision, it may easily be conceived
branches explain the objections to the present system,
while the third indicates the nature of the Proposed
remedies. This is nearly but not al together the case.;
for under the first bead -a very important fact rs
put forward—viz., that with the single exception of
persons on low wages or salaries, w hich have a caPi'
tallied value below a certain automat necessary for
subsistence, "all the property in :the United Kieg-
dem, and the capitalised incoma 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 willin,gly admit. The
craf !stien then will turn on the , collateral
iss' re, and whether a man's .labour not yet
applied can be classed under that bead. We think
not:3 and so far we differ from the :Hon. Member for
Moil trose, believing that labour should be totally

west

free and untaxed. In all other points we cordially
concur with the Honourable Gentleman, whose views
are perfectly correct and unimpeachable so far as
the income should
property, justly so called, is concerned.
These principles are chiefly
that
be taxed, not according to the actual returns, but
according to the capitalized value, and
that no exception should be made from the charge
save that already referred to with respect to low
wages or salaries, and 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 e Paris js of esterday
The Itioniteur has th
another article journals
on the y
elections.

It says—
" The conduct of the Government in the elections
which are about to take place has been unanimouely
proved of by the populations—a sign of the fortuna
movement which has taken place in public op
inion.te
With rare exceptions, the journals of Paris and those of
the departments have proved the fact which is so re-
assuring for the present, and so fecund as regards tee
future. In every normal situation expressing the ac-
cord of the country with the Government, there is an
ascendancy which silences resistance, and leads opiniell•
When such a state of things is compared with that which
occurred in analogous circumstances, it is impossible not
to be struck by the radical difference which separates
us from the time still so near to us. The quarrels
of parties, the Milt of their dissensions, the violence
of their conflicts—everything revealed a
nt profound
trouble in social organization. At prese,, under
the itfinence of a Conservative genius, the fever
which exhausted the vital force of the country has
bocci-Ile calm; better days have reappeared. The truce
of passions etzd parties, the awakening cf public opinion,
the renewal of credit and budeeess—weae a sudden re-
turn! what an unexampled change! In culling Once
again the unive.rst&ty of the citizens into this new field,
tae Government remains faithful to its ori and it
widens 8611 more, if possible, the vast circle in viand it
has given a rendezvous to ail noble sentiments and all
love nor understand their country, in
legitimate interests. Some incorrigible men, who neither
revive the discussions of the past, to eetablish cote Dries
vain endeavour to
amongst citizens, to restrict their co-operation; the spirit
of the new times, and the patriotism of the Government,
baffles their attcmpti. 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
from every breast. France forms nito sole
and same
people, and the Government has the legimete pride of
representing it completely. This community of views
and refs its a'r, once the force and glory of the
Government. The coming elections, the circumstances
which signalise them, the results they anceunce, are a
proof of this intimate accord, a new guarantee for the
future of .our inetitutions."
We find a long article in the Constitutionizel on the
j ty in France, admits
ournal, which is the
elections in England. This
ar
organ of the Protectioeist p
that in England the result
in of
too large a the electionmajoritys has shown
for
that the Free-trader 3 are
it to he possible for, the Ministry to carry out the
Protectionist principles which it proclaimed when in
opposition • but it contends that the partizins of free
trade in this country have no ground for supposing
that the triumph of their friends iu 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 is decidedly opposed to them in France.
The municipal council of Moulins has voted 10,0001.
for the reception of the PRINCE PRESIDENT of the
Republic, in case, on his visit to the n mitt-, he should
pass through that city.
The Brest journals state that PRINCE JEROME has
sent orders by telegraph, that the honours due to his
rank shall only be paid on his arrival in the roadstead,
and that in the town and port there shell be no official
demonstrations.
It is stated by the Constitutionnel, that on the ap-
plication of M. RENOUARD DE BUISSIEREF, two of the
exiled ex-representatives of the Bas Rhin, M. KOPP,
and M- Boca, have been pardoned, and that M.
Bocu has already returned to his family.
The /mint of Strasburgh, as well as those of Paris,
Bordeaux, and Lille, is to take part in the new copper
aa-rHesalefx ppeerriecuceendts a. noraedndeid-
coinag e.
yandsh.
tioTnal
he
rise. The
nnd F
raioluwra.
at 1031. 70e., and closed at 103 f. 85c.; the Three per
Cents. closed at 731. 50c. ; Orleans Railway Shares,
1,425 f.; Rouen, 9381.75 c.; Havre, 375 f.; Great Northern,
6621. 50e.; Avignon, 485 f.; Basle, 3001.; Paris and
Strasburg, 657 f. 50c.; Paris and Lyons, 7651.; Great
Western, 625 f. ; Lyons and Avignon, 6061. 25c.; St.
Dizier and Gray, 5501.; the New Austrian Loan, 951.
BUSINESS DONE IN FOREIGN RAILWAYS AT DIE
LONDON STOCK EXCHANGE, JULY 29.
Grand Junction of France, PA—Paris and Lyons, 19%
paree and Rouen, 375/B—Paris and Strasbourg, 255A—
Urn of France, 107/s.

SPAIN.
Madrid journals of the 24th have been received,
but they contain no political news of interest.
The Heraido announces the death of a professional
bull fighter named JIEMENEz, death f known
under the name of Cam), of the wounds which he
received in the last 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 the most
popular spectacle in Spain, a spectacle where all the
parts performed are equally dangerous, since out of the
three unfortunate men who have fallen, one Via 3
a Banderillo, another a Picador, and the
last an Bipeds. If it be considered that these
misfortunes have fallen oa 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
tolerate 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 sot carry ourselves back to the time of
the fall of the Roman empire, when the greatest plea-
sure of the people consisted in seeing men torn to pieces
by wild beasts, and gladiators fight and die to gratify a
people given up to sensual pleasures."

GERMANY.
The Deutsch Volkshall, under date of Stutgardt,
22d, says—" The general subject of conversation
here is the distinguished reception given at Strasburg
by Prince LOUIS NAN)',cox KINGe
DE SPITZENBERG, whom the had sent to com-
pliment him in his came, The General always occu-
pied the place of honour near the PRINCE, who con-
versed familiarly with him, a circumstance which was
more particularly remarked at the ball, and to this
may be added that General SPITZENBERG is the only
one of the foreign envoys who obtained the grand
cross of the Legion of Honour. All the people of
Wurtemberg are besides delighted at the welcome
they met with at Strasburg, and they have acquired
the • conviction that Alsace, which was formerly
Socialist, is now devoted to the President."
A decree of the Prince Regent of Baden prolongs
the regime of the state of war on his territories to Ist
September.
The Cologne Gazette, under date of Berlin 2'
says—" The Minister of the_ Interior has just 'ad-
dressed to the presidents
.of provinces a resolution to
ceeded from the
ofthas
the effect that, setting
deliberationside t the billsth e which First hChamber,avepro-
the represoatation
ue
snoal lu
ti
on
peopleol must be brought back
to the principles of thee
and that they must conseqdiwuneilcntircliy:rmake propositions
constitution,
that the
to that effect. It is stated,
new agricultural and cum-
old communal constitution modified according
to the necessities of the
states that the King of
mercial situation of the countr
tisthearen
eßmbaiarlwkaevd,nenxtbeonadridga
The Prussian Gazette
pgusslA. will open the
from Bromberg to Danteice on the Bth of August.n
Prince ALBERT of Prussia,'
POUILLY, the
.. :awe AUGUSTUS of
Ambassador, end MM. DE MAYENDOPP
svirteirtairrintrr:t.
Croeutne rt:_brlruirrt.n 0
RPF
F:
ocuow embarked on board the same vessel.
Congress
an Cm
States," as they are called, which
felpresected in the Congress at Darmstadt—that
andwelrs
were represented
roßi
of the Customs'
is, the minor Ftates of the Zollverein—caused it to be
Itahsetyswicielilliflot consent to maintain the
date c lßareredlini,ntthhaet
Zolleerein unless it shall consent to treat
says ; with Austria.
22d,bus The
A letter from Vienna,
. .

EMPEROR has accorded a full pardon to the worMnen
at the mines of Schemnitz and Cremnitz, who took
part in the revolution
sof Hungary in 1848 and 1849,
and who are now, i consequence of verdicts pro-
nounced by the counts-martial, in prison or at the
hulks. The number of these men is 235."
It has been stated by some of the German journals
that all the Polish refugees had been expelled from
the Grand Duchy of Posen. We :learn from Berlin
that this statement
only have been expelled,
they were persons who were believed to be engaged
in new political plots.
The Government of the Grand Duchy of Hesse
Darmstadt has just published a decree fixing the
manner in which civil functionaries are to wear their
bats. They are to be placed on their heads in such a
manner that the face and neck may be protected. The
hair is ordered to be cut in such a manner as not to
touch the collar of the uniform.
The cholera broke out on the 10th at Flechen, in
the Grand Duchy of Posen, and in ten days it has
carried off 17 persons out of 22 who were attacked.