The Sun.
London, England, 1852-03-01 00:00:00

fruitless expedition. Reflection has only tended to
confirm the accuracy of the views we entertained
from the outset—additional testimonies of their cor-
rectness having, in truth, been afforded by almost
every page of the official report laid upon the table of
each of the two Houses of the Legislature. Since
then, and almost as a corollary to what we had ex
pressed upon the subject as journalists, has come
forth the simple and manly, the bold but respectful
statement of Captain PENNY himself, rendering yet
more evident, if that were possible, the disingenuous
treatment he has experienced throughout the whole of
these very lamentable transactions.
Instead of captain AUSTIN having been induced to
return home in consequence of the advice he asserts
to have received from Captain PENNY, it actually
turns out that he himself arrived at that determina-
tion, as is clearly shown by the fact (see page 22 of
the " Letter, &c.") that "he declared Sir Jowl
FRANKLIN never went up Wellington Channel at all,
and never proceeded beyond Beechey Island, and
that his two ships and his whole crews were lost,
in 1846, in attempting to return to England." It
is a farce, therefore, for captain AUSTIN to declare
that he came home because of the little petulant note
sent to him by Captain PENNY in a moment of ex-
treme, and, under the circumstances, very comprehen-
sible, and almost justifiable irritation. The expedition
returned, not because of this unfortunate document,
but solely and simply because of captain AUSTIN
having arrived at this most sage and sagacious con-
clusion. Why, it is notorious enough by this time
that so far from wishing the vessels to refrain
from further search, Captain PENNY most ear-
nestly advised captain AUSTIN to remain a
little while longer in the frozen seas, while he (the
former) pushed on with the aid of a steamer in the
open water beyond Wellington Channel. Captain
PENNY, we repeat, advised this again end again " by
word of mouth" to captain AUSTIN, who remained ob-
durately of another opinion. It was only, in fact,
after his repeated suggestions had been treated with
indifference, and after his associate in the expedition
had given a last token of his contempt for those re-
commendations, by sending to ask Captain Perov's
views about the advisability of setting out on their
voyage homewards (as if those views were not
already perfectly familiar to captain AusTne)—that
the victim of professional arrogance sent that little
note which has since been so often quoted, in which
he spoke of the uselessness of additional efforts, half
in irony, and half in indignation. It was perfectly
notorious to captain AUSTIN that such opinions were
diametrically reverse to the opinions cherished and
advocated repeatedly in his own presence by Captain
PENNY. He knew well enough that Captain PENNY
had requested that he might be allowed to
pilot a steamer through the open waters beyond Wel-
lington Channel, and that this authority had been
only responded to by alternate jealousy, contumely,
aid indifference. It mattered nothing that the ap-
plicant had an experience of twenty-nine years in the
whale fishing of Davis's Straits and Baffin's Bay ; it
mattered not that he_, offered merely to " pilot" the
steamer—not to take the command of it, but simply
to " pilot" it—further on in quest of Sir
JOHN FRANKLIN, along what he confidently
believed to be the route taken by the missing expedi-
tion. One only consideration presented itself to the
mind of captain AUSTIN, and determined him to evade
the request, and instead of a reply to it, to send a mes-
sage as though he had never received any such appli-
cation. He saw that Captain PENNY was disgrace-
fully without the initials R.N. after his autograph,
and therefore not to be permitted for an instant to
take the initiative (even in advice) in a
matter in which a naval officer happened to
be concerned. Therefore it was that the arguments,
the entreaties, tha suggestions of Captain PENNY
were passed by like empty air, as if they had never
been spoken, and his petulant note, already more
than once mentioned, extorted from him with a
view to exonerate captain AUSTIN himself from
the responsibility of returning homewards. Such
are literally the more important " facts of the case"
in regard to an inquiry which has terminated most ini-
quitously to the detriment of the very man who, of all
engaged in these expeditions of research, is most en-
titled to praise and admiration. Such is the injustice
which we would bring at once under the notice of
the recently nominated Lords Commissioners of the
Admiralty—anxious that some regard should be
shown for the feelings of the discoverer of the route
taken by Sir JOHN FRANKLIN—and satisfied that
everything honourable may be expected from a board
presided over by his Grace the Duke of NORTH-
UMBERLAND.

One of the first subjects to which the CHANCELLOR
of the EXCHEQUER will have to apply his mind, and
on which he must speedily arrive at a distinct and
definite conclusion, will be the modifications and
changes in the property and income-tax which he is
prepared to sanction. We do not expect, nor would
it be reasonable to anticipate, an early statement as
to the entire financial policy contemplated by the
Right Hon. Gentleman. He has a right to claim a
fair time to mature his plans, and so long as he does
not bring forward anything opposed to the general
feeling of the country, or indicative of a retrograde
course in fiscal matters, we would earnestly deprecate
any premature attempt to force on a conflict that
might be altogether avoided. But the question of
the income-tax differs materially from all others that
must come under his consideration Everything else
may be postponed, but the income-tax cannot. There
must be direct and positive legislation with respect
thereto, or it will expire naturally during the present
session, and the existing surplus would speedily be
converted into a serious deficiency, that might be
productive of very untoward results to the entire
community.

Will the new Minister of Finance, then propose
the renewal of the impost, with all its imperfections,
for another year, until he can mature and bring
forward his entire plans ; or will he make any and
what attempt to render it more equitable in its
details, and to remove the well-founded objections
that have been urged against it by every right-minded
man? and by none more powerfully than by the late
PREMIER, who, previously to his last assumption of
office, described the impost as " oppressive, inquisi-
torial, and unjust," although when in power he
thought proper to yield his strenuous support to the
measure which he had thus designated.
We are satisfied that Mr. DISRAELI has too high
a sense of justice, too great a desire for consistency,
and too keen a perception of what are the interests of
the party which he himself has organized, of the Go-
vernment which he has inaugurated, to lend the
sanction,of his name for any period, however limited,
to a measure so iniquitous, a proposition so obnoxious
as the revival of the impost in its present form. He
has clearly seen that the tax is so unsound in prin-
ciple and unequal innecessarily operation, that it must
provoke the strongest opposition, and
he has clearly
apportionment
'3
f " seanytiinr el y"
and h unequivocally expressed
deelarhagt at it could not possibly be
mthaaitnotateodn,
Without beingih
e materiallyffe effected.
ed
.
Rightan and
will not advisedly subject him-
self
lim oortietoonertqbauheiiteraeGbplereon
at
Gentleman
atno
Lord Joitx RUSSELL
too clearly the
g tohneeretyheirnage when
n
namaenndable,
"doing"
disgrace and
. and he sees
hancellor of the
in po war ,
ihnasopbpecosoiratieo ,
obstinacy
t i thenac y `Whigof their ti
Chancellor
into a similar
Ministry, through
odium
Exchequer,
andl
the perversity
reference to that very point,
to inquire
w hi
c hi
n felint, to render
error. He has also had the advantage et
it at all probable that he will fall
being a
and must therefore be
and report on the subject,
member of the Select Committee appointed
thoroughly acquainted with the premises and all the
data on which the legislation must be founded. With-
out, then, pretending to any extraordinary
degree of
t
foresigh
--, we venture to prophny that very consi-
derable alterations will he made in Schedule D, and
that persons earning precarious and fluctuating
incomes by their own unceasing toil will no
longer be placed upon the same footing as the
owners of accumulated and realised property, re-
ceived without labour or risk, and remain-
ing as permanent provision for the families
of the present possessors, when
they shall be re-
moved to another world. We do not assert that the
subject will be finally disposed of,
or that the Right
Honourable Gentleman will even profess to make a
perfectly satisfactory arrangement, but he will, at
least, attempt to get rid of some of the most flagrant
grievances connected with the expiring law, and ren-

THE SUN,

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LONDON,

der it, we will not say more agreeable, but far less
obnoxious than it now is to the community in
general.
The topic cannot be too frequently or too closely
discussed. Its iniquities may be again and again ex-
posed, that every voter, aye, and every non-voter,
may thoroughly understand their nature and
effect. Had it not received the legislative
sanction in 1842, and been since then thrice re-
newed, it would appear a mere work of supererogation
—an utterly useless act—to offer any argument
against it. Strange, however, and unaccountable as
it may appaar, it was carried through the House of
Commons, confirmed by the Lords, and assented to
by the SOVEREIGN ; and we have seen that it was
thought sufficiently important by the late Govern-
ment that, rather than agree to any modification, they
were willing rather to incur the load of unpopularity
that eventually drove them from place and
power. We may, therefore, offer a few observations
on the practical operation of the law without
for a moment being supposed to admit that it is de-
serving of any serious argument, or that its principle
can be in any degree defended.
That principle is the equal taxation of incomes of
every description, no matter from what source de-
rived, or however fleeting or transitory in character,
at the same fixed rate of 7d. in the pound. The
scanty and precarious earnings of the hard-worked
professional man or artist are estimated at the same
price as the dividends. It is true that excessive
labour may be consuming the vital powers and
abridging the life of the one, while the other jogs
easily on through his existence,without care, trouble, or
annoyance, that the former, if possessed of common
prudence, must lay by a considerable portion of his
income as a provision for a rainy day, when sick-
ness, infirmity, or want of employment may greatly
abridge, if not altogether deprive him of his income,
or for his helpless family, cut off by death from their
only protector and provider; while the fundholder is
certain of his dividends under any circumstances,
sick or well, idle or in occupation, he cannot be de-
prived of the means of subsistence, and the
same sum will remain to his children after
death. These cases, then, are very different. There
cannot be much doubt as to which of the

two is in the best position, and yet they are regarded
in exactly the same light and subjected to precisely
the same charges.
~ _

But this is not all, nor is it even the worst
part of the case. Suppose the parties to have

incurred some degree of debt before arriv-
ing at their respective positions. The fundholder
instructs his broker to sell, and a single day is free
from his liabilities, or if he prefers borrowing on the
security of his stock, he can do so at an easy rate of
interest, and he will even be allowed to deduct the
income-tax on the interest which he pays to the lender.
But what can the man do who has only his labour, his
learning, and his experience to mortgage—will he
obtain money at 3,4, or 5 per cent ? or is it not more
likely that he will have to pay 15, 20, or perhaps 30
per cent. ; but no allowance will be made either by
the creditor or the Government, and the unfortunate
debtor will have to pay the tax on money, the greater
portion whereof is not available for his own purposes.
This is, indeed, a hardship, and we confidently look
to the CHANCELLOR of :the EXCHEQUER for an
adequate remedy.

A testimonial of respect, consisting of a handsome
ring, with a suitable inscription on_it, was, on Satur-
day last, presented, at a dinner given at the Free-
masons' Tavern, to Lieutenant CHARLES SzuLczEwsKl,
by his countrymen, for the services which, as secre-
tary to the Literary Association of the Friends of Po-
land, he has rendered, both in aiding to soothe the
painful lot of his fellow• countrymen, and in forwarding
the great objects of his country's cause. It must have
been highly gratifying to that gentleman's feelings
to witness the indubitable proof of the esteem in
which he is held, and of the appreciation of his bene-
volence and abilities which have ;,marked his useful
life during a rather protracted exile, and have not
only endeared him to those whom he has immedi-
ately benefited, but have caused him to be respected
and beloved by his many English friends and
admirers.

It affords us very peculiar pleasure to be the
means of announcing a recognition of services so
honourable as those paid by Lieutenant CHARLES
SZULCZEWSKI at once to the cause of humanity and
to the interests of the exiled fellow-citizens of his be-
loved fatherland. As still further testimony of
the value of those services we cannot do
better than quote the language in which they were
referred to upon the above-mentioned occasion by the
benevolent nobleman whose name is known through-
out Europe as that of a true friend to the children of
the land of SOBIESKI and of the compatriots of
KosclusKo. Speaking of the gentleman to whose
exertions as a Pole in behalf of Poland and her exiled
sons we are here directing attention, Lord DUDLEY
STUART said—

" Mr. Szulczewski has a very arduous office here—
many gentlemen may not be aware of it. It is one re-
quiring continual exertions, constant attention, and it is
exposed to a vast number of trials. If any petition has
to be refused it passes through the hands of Mr.
Szulczewski--if any claim is to bo repudiated it falls to
the lot of Mr. Szulczewski to perform that most un-
pleasant office—if a case h.as to be investigated, our
worthy secretary has to go all over the town, sometimes
into most unpleasant localities, and to proceed from
house to house in order to o btain the information which
we require, and I must remind you that we are not sa-
tisfied to act without the most accurate information
upon all cases.—(Hear, hear.) Not that alone—his
researches and labours ;are not confined to this
enormous metropolis, but he is frequently sent on
duty to different parts of the kingdom. Last year he
went more than once to Southampton on missions with
regard to the Polish and Hungarian refugees. This
year he has had to go to Liverpool, and he has not al-
ways the most pleasant duty to perform upon these oc-
casions, for when men are collected together and are ad-
vised to a course which does not please them, they are
very apt to signify their disapprobation in an unpleasant
way. In all these circumstances Mr. Szulczewski is
unwearied, and displays a degree of resolution blended
with good temper and with judgment, which makes him
eminently qualified for the situation he has to fill; and
when I see him in that situation, I cannot help reflecting
that if that gallant gentlemau had not been animated by
those patriotic feelings which induced him to draw the
sword in defence of his country, and afterwards to tread
the thorny path of exile, but with less exalted motives
had only sought his own advancement and private ag-
grandisement, there can be no doubt, with the command-
ing talents he possesses, he might now be in a very dif-
ferent position in his own country; one of which in his
heart Ido not think he ought to be more proud, but one
undoubtedly of dignity and affluence, which the vulgar
would certainly look upon with a great deal more respect.
—(Hear, hear.) I honour him the more, therefore,
when I see the sacrifices he has made, and when I per-
ceive the excellent and useful manner in which he em-
ploys his days of exile—a manner which causes him to
be loved and respected by all who know him."
Than these words of earnest and well-deserved
eulogium, nothing more honourable to him as a pa-
triot in exile could by possibility have been said in
reference to the career and the character of Lieutenant
SZULCZEWSKI.

LONDON, BRIGHTON, AND SOUTH-COAST
RAILWAY.
Traffic—Week ending Feb. 28, 1852 ... £7,669 10 3
Traffic—Week ending March 1, 1851 ... 7,630 010
Total of the half-year, to this date, 1852 ... 68,763 11 8
9
Total of the half-year, to this date, 1851 ... 70,513 8
Total number of Pse
a 44
sngers—Week ending
Feb. 28, 1852 ,957
••• -.£5,367 4 6
-.• ... 2,302 5 9

Total... £7,669 10 3
Total miles ..open, 1852, 17314 ; ditto, 1851, 17114
London Terminus, Blarch 1, 1852.

;-__.-----__
The Earl cef Bective has been appointed State
Steward of the Irish Household.
PRICE OF TULE LONDON GAZETTE.—The price of
the Gazette is to be reduced to a maximum of ls. The re-
duction is to commence on the Ist of April next.
THE NEW ADMINISTRATION.—On Saturday all
the Ministers who had not previously taken possession of
their offices did so, and the various Members of Lord Derby's
State
for 4foreign Affairs Administration are now fairly seated in office, and transact-
ing the business of the country.
Ma. LAYA LLD'S LATE APPOINTMENT.—The Athe-
seconriteACtd.miintiiS trAl.
7,<tall L of SaturdEty last contains a paragraph stating that
blr. Layard's ma tenure of office, as Under Secretary of
x itnhtamt
ehieat could,
prolonged, at I Lord
Stanley's
ever sensiblest
return •
t 3 e request of the Earl of Derby, till
e
was Granville,
pressed hbays justthe bpereen.
from his tour in India." This is not strictly
Administration to retain office temporarily; but, how.;
character,h felt
e, might be of the tribute thus paid to his
the political opponents of the Government from whom
he had
received his app aad thereforenot wi with proprietydeclined
the
r v
profferede under
honour.—Beralot,
The Queen 'has directed Letters Patent to be pre-
pared, conferrin g the dignity of a Baron of the United King-
dom upon Sir Edward Burtenshaw Sug den, Knight, Lord
High Chancellor of England, by the style, and title of
Baron St. Leon ards. name,
THE GREE IK LOAN.—By a return to Parliament,
printed •n Saturday, it appears that 377,7621. 13s. 9d. have
been paid by this country on account of the Greek loan, whiqh
aura has not beet repaid by the Grreek G9Terwaent..