The Sun.
London, England, 1852-11-12 00:00:00

the illicit traffic in opium, in which goods of any de-
scription will not be accepted by the smugglers.
Our demand for silk is also limited, and
no fiscal change would add greatly to its consump-
tion. Tea, then, alone remains to be exchanged for '
our productions, and that would be supplied to any
extent. In consequence, however, of the erroneous
duty of 2s. 2d. (about 700 or 800 per cent. on the
first cost of the cheaper descriptions) its use is greatly
restricted ; reduction of the duty to ls. would more
than double—its total abolition would quadruple—
the consumption. A cheap and wholesome beverage
would thus be supplied to the people,—for the abo-
lition of duty, and consequent reduction of price,
would remove the temptation to adulteration, now so
loudly and justly complained of, while our exports to
the celestial empire would be greatly increased ; and
it is more than probable that facilities for traffic
would in due time be afforded, that would open new
and hitherto unknown dealings. An increased de-
mand for the wines of France and other countries
would likewise have most beneficial results, and afford
additional guarantees for the maintenance of perma-
nent peace.

But these unquestionable advantages are to be
sacrificed, in order that'people may be enabled " to
protect themselves, by abstaining from the use of the
taxed commodity"—or, in other words, that they
should be permitted to evade their just proportion
of the public burdens. This is neither fair nor
equitable. If a certain sum be required to liquidate
national liabilities, or to maintain the national esta-
blishments, it could scarcely be considered as a re-
commendation of a proposed tax; that it could be
avoided at pleasure—that some might escape alto-
gether, while the well-disposed would have to supply
their deficiencies, and thus bear a double burden.
This argument would be conclusive against the
system if well founded. It is, however, only so far
as articles of mere luxury are concerned that it is
available. It would be ridiculous to tell the labourer
or the sempstress that they have no cause of complaint,
in consequence of the duties on beer, tobacco, or tea,
as they might abstain from using the articles
which habit has rendered essential to their
comfort. The rich men may abstain from
using wine, without suffering any great priva-
tion. Not so the poor man, who, if he has the means
to pay for, must consume his beer, or tobacco, or tea.
It can soareely, then, be considered optional. The
argument, therefore, is partly based on a fallacy, and
so far as it possesses any real weight, it ought to be
guarded against rather than encouraged, being neither
more nor less than a premium to dishonesty—an in-
centive to evade just responsibilities.
The argument that the people do not feel indirect
taxation—that they eat, and irink, and smoke, with-
out being cognizant of the presence of the tax-ga-
therer, rests on no stronger foundation. We are no
longer children, to be bamboozled into payment that
must be made. We should meet our responsibilities
fairly, paying what is necessary and no more. The
payment by indirect means was very desirable to
sinecurists, who derived much larger means than
they could do by way of salary. That grievance has
been nearly abolished, and it is for the people to
grapple with the still greater evil of indirect pay-
ments to the Revenue, which draws nearly 50 per
cent. more from their pockets than finds its way into
the Exchequer.

We have repeatedly proved this fact. It is not
merely the expense of collection which for the
Excise and Customs may be arranged at 6 per
cent., one being a little above, and the other a
little below that amount, but the profits of the five
or six intermediate dealers, which are calculated
not merely on the first coat of the article, but on
the amount of duty, and also on the profits of the
preceding parties. Thus, let us suppose that goods
pass from the first importer to a large wholesale
house, then to one of less pretensions, supplying not
the entire kingdom, but an extensive district; then
through two different classes of retail houses, and
that the profits of each be 10 per cent. This, we are
convinced, is an under estimate both as to the number
of hands (five) and the scale of profits. The first
who pays the duty, say of 1001., charges 1101.
to the second, who, in his turn, adds 11/
for his profits, and thus receives from the
third, 1211. Omitting fractions, the fourth
hand must pay 1331., and the fifth 1461., and the con-
sumer 160/.; so that for 941.—being 1001., minus 6/.
I for the expenses of collection—the consumer pays no
less than 1601.—a heavy price for the pleasing dela-
lion practised on his unsuspecting innocence. Better
far to pay 1001, and that 99/. should go to the nation,
than to give 1601., and only to reap the benefit cf 941.
Direct taxation is, therefore, at once the most equi
table and the most expedient. Sooner or later it must
supersede all others. We do not anticipate that it will
at once be established; but a step will at least be taken
in that direction, and that will be by an increase
of the tax on property to, at least, five per cent., or a
shilling in place of 7d. in the pound. Mr. DISRAELI
has pledged himself to allow some relief to the com-
munity. The small addition above referred to, along
with the more equitable apportionment of the tax,
and the extension of its operation, would at once place
six or seven millions at his disposal—a matter of no
ordinary importance to a financial Minister of capa-
city sufficient to distribute a surplus judiciously, and
to afford the greatest amount of relief to the suffering
classes.

Among the subjects prominently referred to in the
Royal Speech, is that of legal Reform. We are told
that inquiries are in progress, with a view of bringing
into harmony the testamentary jurisdiction of the
several Courts, and that bills will be submitted for
effecting further improvements in the Administration
of the law. This is as it should be. It is conceived
in the same spirit as that delivered at the close of last
Session, when her Mezasty emphatically declared
that, "Every measure which simplifies the forms,
and diminishes the delay and expense of legal pro-
ceedings, without introducing uncertainty of deci-
sion, impairing the authority of the Courts, or lower-
ing the high standard of the Judicial Bench, is a
valuable boon conferred upan the community at large."
Much has already been accomplished, but much still
remains to be done before legal Reformers can rest
from their patriotic labours, and sit down contented,
with the state of the law, and the administration of
justice. We may, however, congratulate them on the
auspicious commencement of a Session that promises
to be peculiarly rich in measures of Law Re-
form. Many Members of both branches of the legal
profession have been returned to the new Parliament;
but we do not on that account dread any obstructions
to the progress of amelioration. On the contrary,
we believe that it will exercise a material influence in
expediting the necessary alterations. Several of these
gentlemen have already honourably distingui4hed
themselves, and will, we have no doubt, be desirous
of achieving fresh laurels in their new and more'im-
portr.nt position, while the others who have, for thi-
firsr time, appeared in public will be anxious to
assist in the business fur which their professional
studies peculiarly qualify them.

ITnere is, indeed, a general concurrence of opinion
o❑ the neces►ity for extensive changes. On this point.
Whig and Tory, Conservative and Radical, are una•-
nimous. All admit the propriety of cleansing the
Augean Stables from the filth accumulated during
successive centuries. The only differences will be as
to the details. These, however, will be easily over=
come when the efforts of Honourable Gentlemen
will be directed solely to the amelioration and not to
the rejection of the contemplated measures. A little
unnecessary caution may perhaps occasionally be dis-
playet-i—a fear of trenching too deeply on unknown
ground; but we are satisfiKd that the only object will
be to avoi, l " introducing uncertainty of decMon, or
impairing the authority of the Coue, or lowering the
high standar, 1 of the Judicial Bench."

" Looming in the future," we discern a speedy
'nd Successful alteration in the Ecclesiastical Courts.
These tribune: s have hitherto contrived to escape the
attention of ti e Legislature. A greater accumula-
tion of legal col avrebs—a greater reverence for useless
Inci unmeaning . forms—a greater attention to the
letter rather the ti to the spirit of the law, may be dis-
covered there tl tau in othsr places professing to be
Courts of Justi,le. All the abuses that disgraced and
disfigured the 'Court of Cha❑cery, before the labours
of the refornaers bega❑ to produce fruit, may still be
found flourishing in rank luxuria❑Ce in these secluded
ball. The I tublic hear but little of the solemn absur-
dities daily tmacted, because there is little of interest,