The Sun.
London, England, 1852-09-01 00:00:00

FRANCE.

The Constitutionnel has the following on the com-
mercial relations between France and Germany :-
6' For some time past seriously thinking persons have
been occupied with the approaching opportuneness of a
commercial and customs treaty between France and
Germany. This is an idea which will gain ground, for it
responds to the tendencies of the present epoch. It is there-
fore necessary to begin to state the commercial movement
of France with the German Customs Association. England
and Franco had already accomplished their industrial re-
volution, while Germany still struggled against the inva-
sion of fresh discoveries. Our neighbours beyond the
Rhine have long regarded machines as dangerous inven-
tions, and they have not consented to change their mode
of production except in face of the most evident neces-
sity; but when once in the path of innovations, they
have persevered with that patience which is one of the
features of the German character. It is more particu-
larly by the establishment of the Zollvereln that
Germany has shown her resolution to take rank
among commercial Powers. That great institution
has rendered to the States associated in it the same
services as did the abolition of the internal barriers
in our French provinces in 1789. It is from 1833,
the year of the formation of the Zollverein' that the
impetus given to Gorman industry takes date. The prin-
cipal merchants and manufacturers of Prussia, Bavaria,
and Saxony then began the excellent custom of meeting
together periodically, in order to discuss their common
interests. The press published an account of every new
and ingenious process. The most eminent men did not
disdain to examine into the difficulties of manufactures.
Not only did M. do Reden publish in 1844 his remark-
able work on the commerce and manufactures of Ger-
many, he took on himself to procure samples of the linen
made in Ireland; he compared them with similar articles
made in Silesia and Westphalia; he ascertained the re-
spective prices of one and the other, and sent those sam-
ples to all the great manufacturers of the country.
These and other similar efforts soon placed Germany as
a paiducing country immediately next to England,
France, and the United States. The considerable
developments of German industry are proved by the
tables of the commerce of France with the Zoll-
verein. Although the figures which we are about
to pat forward only express the official value of
our special trade with Germany, they are, how-
ever, very significative, and deserve serious con-
sideration. In 1820 we Exported directly into
Prussia and the rest of Germany 96,202,1881. worth of
merchandise. In 1840 the amount fell to 48,662,000 f.
In 1848 it was only 35,852.000 F., but rose again a little
in 1849, when it was 42.357,000 f. Thus, in the space
e
of 30 years, the total amount of our exports to_
States of the Zollverein has diminished by one-half.
During this same period from 1820 to 18491 the
.unan
ports from Germany into Franco at first followed
upward course. From 23,838,285 f. in 1820,1 t
4Trose to
They
47,981,000 f. in 1840, and to 59 returned
, , ,380,000 f. in 8
then fell to 49 551.000 F. in 1847, and in 1849
to 29,980,000 E, nearly the same as in 182.0. The im-
portation into Franca of German produce has therefore
remained about stationary. 7
was Islu9c,h94aor,e theo47 f.
The ensemble of our direct
exchange with Prussia and Germany
in 1820; in 1349 it was only 333000 f.
facts which it was important to establish before seeking
on what bases commercial transactions between Pune('
and Germany must be henceforth regulated. Every one
will understand that the treaty must be of such a nature
that both countries shall find their account in it; the
balance between concessions and compensations must be
equal."

DIRECT TAXATION
COME--TAX. PROPERTY OR
IN
TO THE EDITOR OF THE MORNING CHRONICLE.
Sir,—ln discussing the question of a tax on property
or income, it is, I think, necessary at the outset to de-
termine upon which the tax is to be levied. Until this
is done, it is useless to enter into such discussions as
those of Messrs. W arburton and Farr, SS given in
their evidence before the Income-tax Committee, an
extract from which you published in your paper of the
25th instant.

If the taxis to be one upon property, then we should
reqaire the aid of our best accountants and actuaries to
teak us how to come at the real value of our property,
and to settle its relative taxable value. But, from what
we have already seen amongst men learned in figures, I
Sear the task would be a difficult one.
If the tax is to be one upon income, then we should
simply have to take the next income, and have the same
per tentage deducted from all, irrespcctive of the source
from which it is derived.
All taxes, direct or indirect, are taxes on income. A
tax levied upon income directly is, I contend, the most
just, as the amount of it must vary just in proportion to
the amount of the annual income. A tax levied upon
realised property, although ostensibly levied upon pro-
perty, is in reality an indirect tax upon income, with the
disadvantage of not accommodating itself so readily to
the changes which must constantly take place in the
value of property and income.
The argument used against, an income-tax, that it
taxes alike the income derived from a man's brains and
that from property, is quite a fallacious one. Property
would soon cease to pay a tax, were it not for mind con-
stantly working upon it. Ido not see that we can sepa-
rate the two. A professional mau'a knowledge is as
much realised property as the house he lives in, and
both will bear taxing for the uses of the State just as
long as they produce income, and no longer.
There appears to be at the present moment c decided
move in favour of direct taxation; and it would be as
well to diicover a sound principle to guide us before
we go too far, so that every change made shall be in the
right direction. The question is still an open one, and
I should like to see those gentlemen who are now dis-
cussiug the relative values of different incomes, giving
their attention to the following points :
Whether direct taxation is preferable to indirect ?
Whelier a tax upon property or incotne is the most di-
Peet ? Whether there ought to be any exemption ? To
arrive at the net income, what are the allowances which
°Light to be made off different trades or professions ?
This settled, we could then go further, as to the amount
of rate to be levied, and to what extent we could get rid
of the present system of indirect taxation.
I remain, Sir, yours respectfully,
Old Kent road, Aug. 2S, 1852. J. A. LYON.

THE LONDON GAZETTE, Aug. 31.
DOWNING-STREET. AUG. 30, 1852.
The Qaeen has been pleased to appoint William Arrindell,
Esq.. to be Chief Justice of the Colony of British Guiana;
awl Robert R. Craig, Esq., to be her Majesty's Attorney-
General, and John Lucie Smith, Esq, to be her Majesty's
Solicitor-General, for that Colony.
CROWN-OFFICE, AUG. 30.
311MBERS RETURNED TO SERVE IN THE PARLIAMENT
SUMMONED TO BE HOLDEN AT WESTMINSTER, ON
PRIDA.Y TILE 20TH DAY OF AUGUST, 1852.
.- County of Antrim—Edward William Pakenham, Esq., of
Langford
Inge'of
• George Macartney, Esq., of Lissanowe
Castle, both t said cbpunty. .
Borough of Beifast—Richard Davidson, Esq., of the Abbey,
in the county of Antrim ; Hugh M'Calmont Cairns, Esq., of
New-square, Lincoln's Inn, in the county of Middlesex,
Barrister at Law.
Borough of Lisburn—Sir JamesEmergennTennent Knt.
Town of Carrickfergus— Wellington-
called the Honourabler 'Stapleton Cot-
ton, Esq., commonly
Henry Stapleton Cotton.
William Wellington
Armagh—sir
County of
Verner, Bart., of
Churchill, in the said county of Armagh; James Molyn eux
Caulfield, Esq., of HoFkle_y_, in the said county of Armagh.
Saint Stephen's-
Borough ot Armagn Ross Stephenson, Ben.
County of Carlow—John Ball,. Esq., ~f
Dublin • ruen,
green, in the county of the city of
Esq., of Oak Park, in the county of Carlow.' Henryear
Borough of Carlow—John Sadleir, Esq, of
mark-street, in the county of the city of Dublin. Great Den-
Ja nli, -
ara,
County of Cavan—Sir John Young, Bart., ofße
eho
rough Castle ; the Hon.
mes Pierce Maxwell, 0 f Farnham,
County in the said county of Cavan.
us
Conoty of Clare—Sir John Foster Fitz Gerald, K.C.B. ef
Worthing. in the county of Sussex, in England; Cornelius
O'Brien,
in_ the county of Clare.
O'Brien, Esq., of Birchfield,
David Fitz Gerald, Esq., one of
e ion-square, in the city of
Borough of Ennis—John D
her Mejesty's Counsel, of M rr
Dublin.
Cour ty of Cork—Edmund Burke Roche, Esq., of Tra-
bolgan House, in the county of
South, in the city
Scully, Esq., of No. 13, Merrion ..q
-cuare
Cork, aforesaid; Vincent
of Dublin.
Borough of Bandon- bridge—The Honourable Francis
Bernard, of Castle
Bernard, commonly called Lord Viscount
Bernard, in the county of Cork.
Borough of Kinsale—John Isaac Heard, Esq.,
ti:_ of Kinsale
aforesai
lierough of Mallow—Sir Denham Jephson Norreys, Bart:,
-•---- tf.tiallow east.l‘.in the county of Cork.
-Borough of Youghall—lsaac Butt, Esq., Barrister-at-Law,
of Leeson street, in the county of the city of Dublin.
City of Cork—Francis Stack Murphy; William Fagan.
County of Donee-al—Sir Edmund Samuel Hayes, Bart., of
Drutnboe Castle; 'Thomas Coolly, Esq of Cliff, both in
~
the county of Donegal.
ThCounty of Down—The Hon. Arthur Edwin Hill, com-
in°NnloYttienatell.l Lord Edwin Hill, of Nor..wosdPark, Southwell,
in the
isaid amshtre; David Stewart tier, Esq.; of Montalto,
Borough coocry of Down.
dinge. . ownpatrick—The Hon. Charles Stewart Har-
Borough of /slew
the county of ArtnrYTl-William Kirk, Esq., of Annevale, in
County of Dublit'tg James
bottstown, in the count c Hans Hamilton, Esq., of Ab-
Dublin ;Thomas Edward Taylor,
Lieutenant-Colonel, of Ir°,l
EdwareGlon Castle, In the said county.
City of Dublin—
College of the Holy Trinitry°,gtaulE'l; John Vance, Esq.
j lin—George Alexander
Hamilton, Esq.; the Right non.
josty's Attorney-General for ireurtesePh Napier, her Ma-
County of Fermanagh—Mervyn Archda.l_, _sq., of Rivers-
dale, an the county of Fermanagh . 8.. -r.
Brooke, Bart., of Colebrooke, in the county Arthur Brinsle
of Ferrnana h. Y
Borough of Enniskillen—James Whiteside E her g
' ~q-, Ma-
County esty's Solicitor•Gene—ral for Ireland.
Slir ThomiashoßmuarskAe,r
County of Galway—Sir
Bthart.' of
hill, in the county of Ga way ; nr Bellew Esq.,
Town county of Galwa ' -"In
of Mount Bellew House, in
O,FI 1
y.
a tarty, Esq., of Town of Galway—Anthony 'Knock-
Martin Josephißla Knock-
bane, in the county of Galway;
countyßlake E
of Galway.'-a ''scl'
of Ballyglannin Park, in the said
Herbert, of
nry Arthur Esq., Musk.. County of Kerry—He
ruse Abbey, in the county
of Kerry; Valentine Augustus
Browne, Esq., of Kenmare d Killarney, in the
:louse, county
of Kerry.
. Borough of Tralee—Maurice O'Connell, Esq., of Derry_
Bane, in the said county of Kerry.
County of Kildare—William Henry Ford Cogan, Esq.;
David O'Connor Henchy, Esq
County of Kilkenny William Shee, Sergeant at Law, of
Thomastown, in the county of Kilkenny ; John Greene, Esq.,
of Greeneville, in the county of Kilkenny.
City of Kilkenny—Michael Sullivan, Esq., of Inch House,
in the county of Kilkenny.
King's CountyuPatrick O'Brien, Esq., of Merrion-square,
in the city Dublin ; Loftus H. Bland, Esq., of Blends-
ford, in the Queen's Count 3-.
County of Leitrim—Hugh Lyons Montgomery, Esq., of
Belhavel, in the county of Leitrim; John Brady, Esq., of
Blackfriars-road, in the borough of Southwark, in the
county of Surrey, England.
'County of Limerick—William Monsell, Esq of Tervoe, in
the county of Limerick; Wyndham Goold E " d '
. eq., of Athe ,in
the county of Limerick.
City of Limerick—Robert Potter, ESC'', Of the city of Idime-

THE SUN,

rick ; Francis William Russell, Esq., of the city of Limerick.
County of Londonderry—Thomas Bateson, Esq., of Bel-
voir-park, in the county of Down ; Theobald Jones, of
Bovagh House, in the county of Londonderry, Captain in the
Royal Navy.
City of Londonderry—Sir Robert Alexander Ferguson,
Bart., of the Farm, in the liberties of Londonderry.
Borough of Coleraine—The Right Honourable Richard
Southwell Bourke, commonly called Lord Naas, of Palmers-
town, in the county of Kildare.
County of Longford—Fulke Southwell Graville, Esq. ;
Richard Maxwell Fox, Esq.
County of Louth—Chichester Fortescue, Esq., of Red
House, in said county ; Tristram Kennedy, Esq., of Henrietta-
street, in the county of the city of Dublin.
Borough of Dundalk—George Bowyer, Esq., of Radley-
park, in the county of Berks, England.
Town of Drogheda—James M'Cann, Esq., of Staleen, in
the county of Meath.
County of Mayo —George Henry Moore, Esq., of Moore-
hall, in the county of Mayo; George Gore Ousely Higgins,
Esq., of Glencorriel, in the county of Mayo.
County of Meath—.Frederick Lucas, Esq., of Hardwick-
street, in the county of the city of Dublin; Matthew Elias
Corbally, Esq., of Corbaiton Hall, in the county of Meath.
County of Monaghan—Charles Powell Leslie, Esq., of
Glasslough, in the county of Monaghan ; Sir George Fors-
ter. Bart., of Coolderry, in the county of slonaghau.
Queen's County—Sir Charles Henry Coote, Bart., of Bal-
lvfin House, in the Queen's county; Michael Dunne, Esq.,
of Ballymany, in the Queen's county.
Plunketßorou
Dowel
John Esq., of
ni
Borough of Poot Brtalritlitnags, in ton—Lieutenant
Queen's
aot_-_Cooulnl. Francis
County of Roscommon—Fitzstephen French,
Frenchpark, in the county of Roscomo; Oliver
John Grace, Esq., of Mantua, in the said county ofD e
Ros-
common.
d ; Rich dS E
art, sq. of
dell, in the county Sligo aforesaid
the county of
County of Sligo—Sir Robert Gore Booth, Bart., of Lissa-
Hanover-terrace, Regent's-park,_ Middlesex.
anc
Borough of Sligo—Charles EEssqq.,.,ooffTAotwhastieslaely:
in the county of Lancaster.
County of Tipperary
James Sadlier, of Clonacody, both in the county of Tipperary.
O'Brien,
City of Cashel—Sir Timothy B Bart., of the city of
Dublin.
Borough of Clonmel—The Honourable Cecil Lawless, of
Mariam° Black Rock, in the. county of Dublin.
County of Tyrone—The Right Honourable Henry Thomas
thewry Corry, of Castlecoole, in the County of Fermanagh
Right Honourable Claud' Hamilton, commonly called
Lord Claud Hamilton, of No. 19, Eaton-square, in the
county of Middlesex, in England.
Borough of Dungannon—William Stuart Knox, Esq.,
commonly called the Honourable William Stuart Knox.
nyg o
afrvWana
_terjfol.
n County of Waterford—Nicholas Mahon Power, Esq., of
Truthley House; John Esmonde, Esq, of Pambrokestown,
bothis3orionu tghhe
07
Du nut
Francis B.PGuir• e Esq., of
No. 4, Grenville-place, in the city of Cork.
City of Waterford—Thomas 5 E fth Mall, • leagher, sq., ote in
the county of the city of Waterford, aforesaid; Robert Keat-
ing, Esq., of Garraulea, in the •
county Tipperary.
County of Westmeath—William Henry Magan, Esq.,
of Clonearl, in the King's
County ; William Pollard Urqu-
hart, Esq., of Kanturk, in the county of Westmeath.
Borough of Athlone—William Keogh, Esq., of No. 55,
Rutland-square West, in the city of Dublin.
County of Wexford—Patrick Mac Mahon, Esq., of the
city of London ; John George, Esq., of Cahore House, in
the county of Wexford.
Borough of Wexford—John Thomas Devereux, Esq., of
Rocklands, in the county of Wexford.
Borough of New Ross—Charles Gavan Duffy, Esq., of
Waltham-terrace, in the county of Dublin.
County of Wicklow—William Thomas Spencer Wentworth
Fitzwilliam, commonly called Viscount Milton; "William
Wentworth Fitzwilliam Hume, Esq. of Humewood, in the
county of Wicklow.
ADMIRALTY, AUG. 20.

Corps of Royal Marines—Gentlemon Cadet Henry
Day Rybot to be Second Lieutenant.
Commission by the Lord-Lieutenant of Rutlandshire.
George Fludyer, E3q., to be Deputy Lieutenant,
Aug. 26.
Commission by the Lord-Lieutenant of Northumber

landshire.