The Sun.
London, England, 1864-04-22 00:00:00

SPIRIT OF THE PUBLIC JOURNALS,

POST.—Although we must wait a little longer
for the details of the assault and capture of Dappel,
we know enough already to form a tolerably accu-
rate estimate of the nature of the crowning success
of the allied armies in Schleswig. The Danish posi-
tion on the mainland was taken, some 2,000 of the
defenders made prisoners, and probably double that
number placed hors de combat. That the victory
was dearly purchased, the returns from the Prussian
camp sufficiently prove; but the loss of the allies,
however great, can in no perceptible degree impair
the efficiency of their army. The Danes were over-
whelmed by numbers, and have now to mourn
those heavy losses which are inseparable from a re-
treat conducted under such adverse circumstances
as theirs. The Danish Government do not affect to
question the severity of the blow which has fallen
on them. The bombardment so long and persis-
tently maintained by the besiegers completely de-
molished the redoubts on the left of the Danish
position, and when the order for assault was given,
the troops which defended what was still left of the
dismantled fortification were compelled to fall back
with great loss. As soon as the redoubts on the
left were taken by the assailants the evacuation of
those on the right became a necessity. Then com-
menced a cruel carnage. The greater portion of four
Danish regiments was annihilated. The tote de pont.
exposed to the heaviest fire of the Prussian artillery,
was obstinately held by a detachment of the Danish
forces, whilst such of the remainder as were able
effected their retreat into the Island of Alsen.
Finally, the bridge itself was destroyed, and those
Danes who still remained on the mainland became
prisoners of war. That the ret Tetat was disastrous
is only too evident ; but the fact that te4,a vanquished
red dead
were enabled to carry with them one huna
and eight hundred wounded, would seem to stow
that it was not ill conducted. The Danes retired
when to have remained would have been madness,
but they retired slowly and deliberately, still
fighting with their faces to the enemy. From the
latest telegrams we learn that the insulation of the
Danish army in Alsen has not put an end to hosti-
lities. The allies have demanded the evacuation of
Sonderburg and the strongly entrenched position
in its rear. That is to say, they require the evacua-
tion of the island. If the German troops succeed
in effecting a landing in Alsen, the Danish army
will have no alternative between capitulation and a ,
withdrawal to Zealand or Funen. To abandon
Sonderburg and thus afford to the allies the oppor-
tunity of crossing the Alsen Sound unmolested,
would virtually be to deliver up the island. This
step, however, the Danes are scarcely prepared
to take. It would be idle to suppose that they
can for any considerable length of time
maintain their present position, but they
will doubtless, as in the case of Duppel,
retain it as long as they can. Sonderburg will be
again bombarded, and the Danish and German
artillery will exchange volleys across the narrow
strait which separates Alsen from the mainland.
The Danish position, however, is strong, and its
capture will probably cost the invaders heavier
losses and a greater expenditure of time than they
at present imagine. The capture of Duppel has at
all events enabled the latter to employ elsewhere the
forces which have hitherto been engaged in siege
operations. Already a considerable portion of the
troops has been despatched northwards, with the
object of reducing Fredericia and occupying Jut-
land. If such should be the future plan of the cam-
paign, it is difficult to see what obis! acles the Danes
will be enabled to offer to its accomplishment; Fre-
dericia is by no means as strong es was the position
at Duppel, and, with a comparatively small garri-
son, could not hope long to withstand the attack of
such a force as their recent success will now enable
the allies to employ for its reduction. The war was
commenced with the alleged object of securing pos-
session of Schleswig as a material guarantee for
the fulfilment by Denmark of certain engagements,
but now it would seem that Jutland is to be secured
es a pledge for the repayment to the German
Powers of the heavy expenses occasioned by the
war. Proceeding iu this line of argument there is
no reason why, before the war isended, the German
Powers should not require the sequestration of the
entire kingdom of Denmark.
num.—The public at large will not enter with
very keen interest into the passage of arms between
Mr. Sheridan and the Chancellor of the Exchequer
on the question as to what reduction of the Fire
Insurance Duty would best fit in with the Budget.
It is a question that only concerns this year, and
any one year is so likely to be disturbed b; unex-
pected causes that a difference of a hunC,lred
thousand pounds or two is not felt to be the res 2
turning point of a financial proposition. Nor, again,
is the public at large patriotic enough, and indif-
ferent enough to personal interest, to enter as it
ought into the likelihood of one reduction recover-
ing itself more than another. On this point, how-
ever, the House of Commons ought to be, and
probably is, disposed to take the financial view of
the question. So it accepted Mr. Gladstone's pro-
position by a decided majority. The Chancellor of
the Exchequer has given his usual intensity of con-
sideration to the subject, and has estimated with
almost a painful accuracy the respectively reproduc-
tive powers of various degrees of redaction in the
duty on the insurance of stock-inetrade. It is a point
in which we will not venture to cope with so great
a master. We take his estimates on trust, though
we cannot help investing them with a high conjec-
tural character. Now that the house has decided,
and our opiniou cannot be of the least consequence,
we will venture to say that we cannot get over the
unfairness of distinguishing between houses and
stock-in-trade, and that we therefore think a good
deal was to be said in favour of Mr. Sheridan's pro-
posal, always supposing it to square with the rest
of the Budget. House property is very heavily
taxed, for it pays tax upon tax, and rate upon rate,
to the utmost of its endurance. A house is taxed
and sated because it is fixed and cannot escape;
because its value can be ascertained, and
the figures stand in the books for a good many
years ; because the occupier and owner' can be easily
got at and are responsible persons. But these are
considerations of convenience, not justice. The
convenience, too, is financial. A house is easily
taxed and rated. The result is inconvenient, for it
often leads to the building of a lower class of
houses, instead of a higher, the rates and taxes on
the higher class of houses amounting to a second
rent. So, when a house pays Property Tax, Inha-
bited House Duty, Poor Rate, Church Rate, Police
Rate, County Rate, and a few other Rates, we could
never see why it is to pay the State a further tax
of, we will say, 30s. a year upon a rental of £5O,
because it is insured against fire—that is, because its
owner is a little more prudent than his neighbours.
There is sometimes a reason more cogent than
any that appears, which, nevertheless, it is not c
venient to insist on. We could fancy we detect each
a latent, though not less important, motive in Mr.
Gladstone's selection of stockain-trade for special
indulgence. The agriculturists have long ago ob-
tained the entire remission of their stock-in-trade,
on the ground that it was for the interest of the
public that they should be encouraged to insure
against fire, and so balk the malice of the rick-
burners. But it is difficult to maintain a line
between one description of stock-in-trade and
another, and the distinction is a hardship to the
trading community. It was half swept away last
night, and will probably disappear altogether as
soon as the Chancellor of the Exchequer is able to
reduce the duty as it affects house property. The
whole duty is condemned on principle, and only
waits the convenience of the financier. It never
had any justification, except that of necessity,
which prompted our War Ministers to get at money
whenever and wherever they could, and clutch a
percentage out of every transaction within the cog-
nizance of the law. The Chancellor of the Exche-
quer of those days saw in this instance nothing but
a property to be taxed, persons to pay the tax,
money passing from hand to hand, the income of
the insurer, and the capital of the company. So,
stepping in between the parties, he seized a handful
of the money on the table, upon no other plea than
that it was there and he wanted it.

REMARKABLY RAPID PASSAGE OF THE NEW
CHINA CLIPPER CARACTACUS.—This vessel, built
by Messrs. R. and J. Evans and Co, and owned by Messrs.
E. C. Friend and Co., of this town, and which is commanded
by Captain Twin, left this port on the 29th of January
last, bound for Shanghae. She experienced very heavy
weather and adverse winds for the first week, but on the
29th of February, being the 23d day from leaving Tuskar,
she had reached lat. 15 S, long. 33 W, when she spoke the
brigantine Chance, from Rio Janeiro for this port. This
is one of the quickest passages to the south of the Equator
that we remember.—Liverpool Journal of Commerce.
. _

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