The Sun.
London, England, 1852-12-03 00:00:00

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LITERATURE.

The United Service commences with a series of
anecdotes of the Duke of Wellington, some of
which are original and interesting. The everlasting
discussion of fire-arms and projectiles continues
with unabated vigour. The first chapter of the
" Campaigns of Gustavus Adolphus in Germany,"
by C. E. Watson, 7th Royal Fusiliers, gives promise
of an interesting and useful narrative. A " Memoir
of Abd-el-Kader " contains the history of his early
life, and a brief sketch of his romantic adventures ;
but the description which the writer gives of the
despicable character of the Moors of Algeria, is
somewhat at variance with the. devoted attachment
which on every occasion they showed to their
chief.

The Sporting Review is embellished with two
plates, entitled " The Thorn," and " Mortally
Wounded." The former represents a huntsman in
the act of extracting a thorn from the foot of a hound,
while the remainder of the pack are collected round
him watching the operation. In the latter, a
spaniel is in pursuit of a wounded bird. Besides

the general sporting information of the month, and
the usual light reading and sporting anecdotes, there
is a chapter on " Hunting in Brittany," in
which the race and antiquity of hounds, and how
they were first introduced into France, has been
carefully investigated. It appears, according to
Monumetonsis, an ancient writer, that
_after the

destruction of Troy, ..tEneas, whcn he fled to Italy,
first introduced hounds into that country, that his
grandson Silvius was accidentally killed by his sou
Brutus while in pursuit of a stag, and that Brutus
fled to Brittany, and established himself in that
country. Hence the introduction of hounds into
that province.

The Gentleman's Magazine.—The first article is
entitled " A Hundred Years Ago," and contrasts
the remarkable events which occupied public atten-
tion at that epoch with those now claiming atten-
tion. There is an interesting account of Abd-el-
Kader, translated from the French, which is said
to be written in a fair and generous spirit, differing
from the usual style of that nation regarding the
exploits of enemies. Some remarks are made on
the letters of Richard Reynolds, which have been
published, with a memoir of his life, by his grand-
daughter. It is truly observed that the spirit
which actuated the writer of these letters is found,
wanting in our days. It is observed—" These
letters are simple and sensible when matters of
business are concerned—affectionate, earnest, and
pious when higher themes employ his pen. He
had no brilliancy, and a moderate amount of culti-
vation • but the true wisdom was with him, the wis-
dom which, if it does not always expect a rich
harvest from the most careful sowing, yet as-
suredly looks for no such result in the absence of
due religious cultivation. More and more do the
generations of men seem to need reminding that
whatever is good and great must be gained by
painstaking, and that the Christians of an earlier
day did not allow their children to take their
chance about instruction, and yet hope well for
their Christianity. Ours is a vague and relaxed
age. We, in this question, too frequently put our
logic in abeyance."

Colburn's New Monthly.—There is a long
article on " Ultramontaneism in France. and
England," which is extremely opposed to that
sentiment. " Annie Lee " is a very melan-
choly tale ; indeed it is by the author of " Seven
Years in the Wedded Life of a Roman Catholic." It
describes a young and singularly lovely girl, who
is taken from her peaceful home, in the repose of a
country life, to endure all the toils, the miseries,
and the annoyances of an apprenticeship to a Lon-
don fashionable dressmaker. In an evil hour she
met Captain Stanley, an unprincipled roué, who,
struck by her beauty, formed an acquaintance which
ended in ruin. She is left at last under the aus-
pices of an aunt, but her peace of mind was of
course lost for ever. Painful as the story is, as a
tale of fiction, it is ten times more painful to re-
flect that the reality takes place every day around.
us. In " Female Novelists " there is a long ac-
count given of the works of Mrs. Crowe, in
which hardly sufficient merit is accorded to her.
It must be admitted by all that that she is a
writer of great abilities, although they may be
exemplified in a manner that all may not regard
with unmixed admiration. " Young Tom Hall's
Heartaches and Horses " is continued in two
amusing chapters. " The late Earthqnake " will be
interesting to many. There are some beautiful
lines by Mrs. Acton Tindal, entitled " The Eve
of All Souls." "According to popular superstition,
the souls of the departed are set free upon earth
on the eve of all souls ;" the second part of the
poem is here given :

THE RISING OF THE CHILDREN.
Light between the clouds was flowing,
When-the little children woke ;
Dewy-eyed from slumber glowing,
Through each dusky aisle they broke.
* * *
Up they rose, each little dreamer,
From the graveyard, aisle, and tide,
Lo the busy throng was haunted
By the wild dove's rapturous note.
Lullabies their mothers chaunted,
Down the night winds seemed to float
Some in serge, and some in satin ;
All earth's Rachels wept for these,
E'en from vesper until matin ;
Bending o'er their burdened 'knees ;
Arrows of the giant taken
By the angels in their flight ;
Souls that scarcely stayed to waken
In the bounds of day and night.
He who gives each mind its mission
As it issues from His breast,
Cancelled their unknown commission—
Gathered them in love to rest.

A PROJECT OF A PROPERTY TAX.

TO THE EDITOR OF THE SUN.

SIR,- -Though it cannot be admitted that there is
equity in the principle. of a graduated scale proportioned
to the income of individuals, yet that, inasmuch, as it
would require a double operation, viz., to tax the pro-
perty where found with reference to possession of pro-
perty elsewhere, would be inquisitorial, and in many
cases impossible, the following scheme is submitted for
consideration :

Ist. That all real and funded property should be sub-
jected to a certain named duty, and that 'this duty
should be paid by the parties in'acttal possession; they,
having the right to claim from the real owners on a set-
tlement such sum, or sums, as such party should pay.
2d. That all recipients of income from Government,
or from Church preferment under 2001. a-year, one per
cent. ; and above 2001. a-year, three per cent.
3d. That all recipients of salary, whether from rail-
oe perm cent.,ercha and above
merchants, clerks,
2001. r,
4th. -Inye sr
others,
untnchdereecreo2m:
eporal.
en
eai en-
yst, .
e a bankers,r,
a
n
4th. It may be said that it would be unjust not to
tax property engaged in trade, or income derived from
trade, professions, &c. My answer is :—lf a man
spends all his profits or eai nings, he pays taxes indi-
rectly; and the community benefits by such expenditure.
If he save any portion, then that portion enables him to
enlarge his business, and so benefits the community ;
or it becomes realised property, and as such contributes
to the state ,of the following year. However, there
could be no objection, and it certainly would have the
appearance of fairness, that a tax should be imposed
not upon the profits or incomes made in trade, profes-
sions, &c. •, but a per tentage which the interest of ca-
pital would amount to if it were not engaged in trade,
&c. Thus :
A publican takes a house, and his capital in
trade is
say 1., his plant, in fact, 3,0001. ; this KEIT, would at
five per cent. give 1501. a-year. This l
percent.
Again a
y ear
would, therefore, be charged with a tax of five
Again :—A merchant is engaged in
t
Ouol. a year at
rade: capital
i
is say 20,000/., the interest of which is
five per cent., the tax on which at five per cent. would.
be 50/.
private accounts o
capital engaged—sap er,
te.
A shopkeeper at the samearnateevoernythoetiilitreroecsetupoafutleinel
the same, mines, shg, &
fit in such 1 s a system ;
books—no investigation There would. stegraitojoi
d at five and even six thousand by some estimate
and when we consider the enormous amount of property,
nnsinectotil;pnroof
on an equitable principle would be realised,
mil-
lions, there cannot be a doubt but that a very large
revenue up
and no interest would escape paying what is just (to
permit any realised interest to escape is to encourage
immorality), and that trade and general enterprise would
be encouraged without being oppressive to any one, or
without unduly encouraging speculation ; and though it
would be unwise in the first instance to reduce taxa-
tion, yet it is confidently anticipated that almost all, if
not all interior taxes, such as the window tax, malt and
paper tax—duties upon life and fire insurances and
charter parties, &c., all of which fall more or less
onerously upon parties who are generally not com-
petent to bear them, might be done away with upon
experience of the productiveness- of this plan proving
they might safely be repealed.
Temple, 1849. THOMAS BANISTER.

UNVERSITY COLLEGE HOSPITAL. _The committee
have received notice of a legacy of SO/. Three per Cent.,
Consols, bequeathed to this charity by the late Mrs. Alice
Walls, of Paradise-row, Hammersmith,
[ADVERTISEMENT.]—HOLLOWAY'S PILLS for Rheu-
matic Pains and the Tic Doloreux.—Mrs. Harriet
O'Donnell, a lady of fortune, residing in Union-street,
Plymouth, states, in a letter to Professor Holloway,
dated Nov. 10th, 1852, that she was afflicted, for nearly
five years, with frequent attacks of tic-doloreux and
rheumatic pains. Medical aid had no effect whatever
in alleviating her sufferings. The attacks left her in a
weak and debilitated condition, and her bodily health
' was very much impaired. In this deplorable state she
was induced to try Holloway's Pills, and, by persevering
in their use, the pains became gradually diminished, and.
, ultimately she was restored to perfect health and
strength.—Sold by all Druggists, and at Professor
Holloway's Establishunnt, 244, Strand, London.