The Sun.
London, England, 1864-12-24 00:00:00

SPIRIT OF THE PUBLIC JOURNALS.

TIMES,—We took occaeion to remark some time
ago that it the Americans could but have foreseen
the magnitude and duration of their Civil War it
would never have been undertaken, and that the
South would have been left to follow its own policy
of secession and independence. Our words have
cow been echoed by one of the Federal Ministers i❑
his official report. Mr. Fessenden, whose duties
as Secretary of the Treasury bring him necessarily
into contact with the stern realities of the struggle,
candidly confesses his doubts whether the people
would have ever entered upon this contest if they
could have anticipated its cost. They bad taken
no measure of the work before them. Believing
it to be a matter of " ninety days," and a short
volunteer service, they plunged into the war, and
than, at each'successive check,redoubled their exerte
tions and their outlay, always with the delusive
idea that this one effort was alone required to bring
the struggle to a close. We believe that in these
circumstances lies the true explanation of that
financial position which Mr. Fessenden has so
frankly described. The Federals raised money as
they raised men, by abrupt calls on unlimited scale.
They had no machinery ready organized either for
financial or military purposes, and they extempea
rized a Budget the same as they extemporized an
army. The inevitable results of such a policy have
long been manifest in the enormous and incessant
demands for men and a prodigality of expenditure
absolutely without parallel in the history of na-
tional finance. The Americans began their war
under conditions apparently favourable Zo the exer-
tion of national strength. They were, as a people,
prosperous, beyond measure, untouched by taxation
and- with a public credit unimpaired by any public
debt. But if they were ignorant of taxation they
might be supposed to be impatient of it also, and
their rulers, under the governing delusion that a
single campaign would " break the neck of the
rebellion," decided, not unnaturally, on leaving
them untaxed still. If, indeed, we put our-
selves in the position of Federal statesmen
four years ago, we shall readily admit that
what Mr. Chase then did was the most reason-
able thing that he could do. It might have been
dangerous and would certainly have been tedious to
raise by taxation the funds immediately required.
There was no machinery available, there was no ex-
perience to furnish information or guidance, and
nobody could tell how the sudden demands of the
Treasury could be bese'or most safely satisfied through
the annual revenue, On the other hand, a loan would
remove every difficulty. It would bring in the money
at once, it would leave the people undisturbed, and
in the absence of any pre-Existing debt the °bilges
time would be too trifling to be considered. So Mr
Chase, though he only calculated on wanting about
£60,000,000 for the first year's service, quietly pro-
posed to borrow more than £50,000,000 of the sum,
and if the war bad been finished at Buil Run, he
would have been justified in Lis policy. It was
never worth while for the sake of a sum which would
be unappreciable as a national debt to create an una
popular and perhaps unproductive system of no-
tional taxation. But the very foundation of this
policy, unhappily, was hollow throughout. The
war was not to be so ended. It was a contest of
giants conducted on a scale of matchless magnitude,
and portending a duration incalculable still. Mr
Chase, therefore, found himself in unexpected diffi
culties. He had made exactly the opposite mistake
to that made by our own Chancellor of the Exche-
quer in the Crimean war. Mr Gladstone thought
he could do without loans—Mr Chase thought he
could do without taxes—but the American war has
been se immense in its scope and so obstinately pro-
tracted, that the error of the Federal statesman Lad
produced astounding consequences. There was no%
thing far it but to go on, to establish and improve
a system of taxation as fast as might b 2, and in the
meantime to borrow what could not be otherwise
raised. This Mr Chase did. He saw as clearly as we
see that such a system of borrowing was ruinous,
and that a revenue from taxation should be procured
at the earliest moment possible; but this, as Mr
Fessenden truly says, was a work of time, and the
State could not wait for the money. New loans,
therefore, were necessarily contracted one after
another, and so gigantic were the charges of the
war, that even the products of taxation as they gra-
dually increased still left the deficits to be made up
by loans as formidable as ever. In these facts we
obtain a clue to the otherwise bewildering history
of Federal finance. The financiers of the North
have done their beet, and that best hes been better
than is commonly supposed. But they were crippled
first by the want of adequate organisation and ex-
perience in the Revenue Department, and then by
the inordinate magnitude of the demands accruing
year after year. It must not be forgotten in criti-
cising a Federal budget that nothing has ever
hitherto been seen approaching to the scale of Fede-
ral expenditure. That expenditure is certainly half-
a-million sterling a day, and it is not improbable
that if all liabilities could be brought to account the
outgoings of the year would reach two hundred
millions. Oar greatest expenditure scarcely reached
above half this sum. In the year 1814 it really did
amount to £111,000,000, an aggregate still regarded
as marvellous, but in 1856 it was only £82,000,000.
This uumanageable demand is what defeats the skill
of Federal financiers. Otherwise, as far as taxation
goes, they have gradually formed a scheme of re-
venue which places a fair share of weight on the
shoulders of the present generation. The taxes now to
be levied from the people of the Federal States will
sustain a comparison with these levied from our-
selves. Last year Mr Chase collected upwards of
£50,000,000, or as much as we raised 20 years ago.
For the current year Mr Fessenden calculates on
getting about £54,000,000, although certain lucky
windfalls which helped Mr Chase are no longer to be
anticipated. For the year next ensuing the revenue,
exclusive of loans, is estimated to produce no less
than £80,000,000, so that a fair proportion between
loans and taxation has been established at last.
'fire report before us, though elaborately instruc-
tive in other particulars, does not descend to those
details which we look for in the statements of our
own Ministers ; in fact, the condensation of matter
is carried in some points to obscurity. Dismissing
the receipts from public lands and miscellaneous
sources, we find Mr Fessenden's estimate of revenue
reduced to two beads; and these our financial
Reformers will be distressed to hear are Customs and
Excise. The "internal revenue," however, of which
Mr Fessenden speaks comprehends, like our own
" inland revenue," not only Excise duties, bur
direct taxes ; and upon the latter subject we
should like to have more information than the
Report supplies. We know full well that hitherto
duties corresponding to our Excise duties have been
maintained at a height far exceeding that of direct
taxation, but we have not got the exact figures. At
present, though Mr Fessenden hopes to extend the
Income-tax, it is clearly upon Excise or its equiva-
lents that he mainly relies. The Customs Duties
have already been strained bey and their strength,
for they are falling off in amount, and have created
a smuggling trade in the place of regular commerce.
It seems that £15,000,000 is about the maximum of
their produce, so that Mr Fessenden must raise a
good £60,000,000 from " internal revenue." And
this is what, for the year 1865.66, he hopes to do,
but how that £60,000,000 is to be made up he does
not tell us. 'We can only see that every branch of
trade and every process of commerce are apparently
to be taxed, and that the interference with business
will be something beyond the conception of people
in this country. Mr Fessenden himself believes
that certain of his taxes would "probably fail of
collection to some extent," but that by the applica-
tion of "stringent rules, requiring frequent perio-
dical returns, verified by oath, coupled with the
power to compel an exhibit of books of account,"
they might be made satisfactorily productive. Such
are the prospects before the Federal Secretary, and
their general character may be gathered from the
fact that although he hopes to raise in 1865 about
eight times as much by taxation as Mr Chase raised
in 1861, he will still have to raise twice as much by
borrowing. In the face of such terrible necessities
we must own that we are not surprised to find Mr
Fessenden himself resorting to the very same delu-
sion which had misled his predecessor, and " confi-
dently hoping," for his own consolation, that " the
great struggle is near its termination," and that his
prospective estimates may have been superfluously
framed.

POST.—Wo are entering upon a season which, whilst
inculcating increased reverence for the duties of our faith,
and increased observance of social amenities, also prover-
bially sanctions increased indulgence in joyousness, merry-
making, and amusement. ln pursuit of the latter our
theatres will naturally coma in fur a largo share of public
patronage. Christmas is the golden ago of managers, as it
is of the little boys and girls home for the holidays, and of
the children of maturer growth who are still blessed with
sufficient freshness of heart to remain unsated of theatrical
illusions. The Christmas of 1864-6 seems destined to be
no less fertile in opportunities for the tacilo indulgence of
such predilections than its predecessors. Indeed, it may
be expected, if we can trust open announcement and confi
dentist rumours, that its attractions in that line will exceed
anything yet offered. The most ingenious word-twisters
of the day will read satirical lessens to the intelfigent, and
amaze the less keen-witted by that clever nonsense, con-
veyed in the most atrocious of puns, which seems to be the
Specialilie of the age. Juvenile erudition will realise
splendid illustrations of its researches into the annals of the
"Arabian Nights," " Madame d'Aulnois," and "Fairy
Tales." Impossible loveliness in scenery will suggest the
prospect of future Royal Academicians, and all the resources
of machinery, amounting to engineering, and of scientific
chemistry will be called in to produce "Startling effects."
Even unwonted establishments will contend in the race,
and her Majesty's, defying the ghosts of -Cstalini and Pasta,
will produce a pantomime sie.naliscei ,_____a

not to the shades of John Kemble and Edmund Kean--
will lead the town by the nose by means of one-legged
dancers. Old and young will doubtless find something to
dazzle, and, what is more, to amuse them; and in the
trust that crowded houses and approving smiles will repay
the labour, mental as well as physical, and the liberal
outlay usually lavished upon such productions, we ven-
ture to offer a few words of kindly remonstrance
to a very important element of such a result—the
audience. We cannot, perhaps, better introduce our pro'
test than by repeating a few lines which appeared in our
impression of yesterday, relative to the performance of a
new play at the St. James's Theatre on Thursday
night.
They ran thus—" We feel ourselves compelled to add that
the success of this piece was rendered very critical, not on
account of any demerits p:roeptible in it, but owing to the
unseemly conduct of certain individuals in a private beet
close upon the stage, These gentlemen amused themselves
by making grimaces at, speaking to, and loudly interrupt-
ing the actors on the stage—so loudly that at first the
audience imagined the words proceeded legitimately from
some one of the characters about to enter. The annoyanco
at last arrived at such a height, and so palpably imperilled
the success of the play, that Mr Charles Mathews was com-
pelled to make a personal remonstrance on the subject to the
individuals from whom the interruption proceeded. The
audience at once took up the cause, and both unanimously
and vociferously demanded that the offenders should be
turned out. This they firmly insisted upon, until it was at
length accomplished, and the play proceeded satisfactorily
to its termination. When it is remembered what disadvan-
tages usually attend a first representation,' such behaviour
—which includes not only an injury to the establishment
but also an insult to the audience—cannot be too strongly
reprobated." This is but a mild description of the persistent
rudeness which actually took place, and singularly enough,
an occurrence of a similar interruption, though not of so
personal a nature, had taken place somewhat earlier in the
piece, but had been put down by a significant demonstration
on the part of the public. These two instances of such bee
haviour in one evening, reprehensible at any time, were on
that night especially ill-timed. Not only was it the first
night of a new piece, when the corps dranzatique is ob-
viously entitled to increased indulgence, and when every
allowance is usually accorded for that want of
smoothness in the action of a play which no
number of " rehearsals" will sufficiently ensure, but
the entertainments on that occasion were for the
benefit of two well-deserved favourites of the public, Mr and
Mrs Charles Mathews—the ono appealing to our sympathies
not only by her sex, but as an accomplished artiste; the
other, equally on the natural score cf his hereditary claims
as well as in his own title, fairly established, to that succes-
sion. SJ unexpected a reception was quite sufficient to daunt
the stoutest theatrical nerves, and as it so happened that the
chief weight of the piece fell precisely upon those exposed to
this ordeal, not only were the enjoyment of the audience and
the efforts of the performers very critically impaired, but the
hopes of an author and the legitimate expectations of a
manager lay at the mercy of a few reckless or thoughtless
individuals. Now, we are far from asserting that such un-
seemly occurrences as these are common in our theatres,
though they aro in reality far more frequent than any bait
habitual playgoers are aware of. But whilst we admit, with
a certain pride, that upon such occasions the general public
rises en masse—no less for its own convenience than in honest
sympathy with those outraged—to reprobate the offence, and
expel the offenders, we submit that th. s very reprobation en*
titles and encourages us to point out the prevalence of a
similar shortcoming, in a milder form, which equally needs
amendment. Thi thoughtless are becoming almost as an-
noying as the reckless. It is now a matter of daily, or rather
nightly, experience to find in temost any theatre one or mote
groups of persons who appear to take a livelier interest in
their own conversation than in the performance before them.
They appear to be either ignorant or careless that their small
talk, though carried on in a private box and in a tone o°
louder than that usual with them in their own houses, is
sufficiently distracting to reader inaudible, or rather inex-
plicable, the dialogue on the stage. It is to be presumed
they are unconscious that their enjoyment of their own and
their friends' sweet voices is utterly destructive of the every
ing's pleasure to the rest of the audience. Let us assure
them of that fact. The most devoted lover of the drama Is
paralysed by that apparent trifle. The pathos even 01. a
Rachel must needs pale when accompanied by a running
commentary on last night's debate, and there could happen
no more cruel revulsion of feeling than when excited
eighteen, awaiting with chilled heart and bated breath the
stealthy appearance of the "Hidden Hand," hears
Charley Foppleton distinctly ask Lady Louis, " Shall you
go to the Fitzflummery's to-morrow ?" Absorption is in
deed indispensable to the "necessary question of the play
and as to nine-tenths of every audience the attendance at
one is not a matter of habit, while it is one of expense, those
who can occupy private boxes at their option will act the
more considerately in conceding to them that privilege; for
we regret to say that it is in the private boxes where such
forgetfulness is chit fly prevalent. It has even descended
from the gallery, its former home, and now the gods, wh°
are so knowing as to detect the most recondite allusions of
the moat classical burlesques, are also wise enough to listen
to that which they have paid for hearing. It is true that
"Boxing Night" is sometimes, but not always, an eXCFP'
lion; and perhaps on Monday next the performances pre-
ceding the pantomimes may pass in dumb show amidst the
confusion of Babel. But, in general, the gallery is attentive
and discriminating, evidently intent upon having its six'
penny worth for its sixpence. We wonder this sensible Le'
provement has never struck their superiors, in whom the
payment fur what is decidedly the least comfortable of
apartments, and, moreover, liable to interruption from the
stage, is amazing. We presume the notion th tt to appear
at a theatre and seem indifferent to the performance is eyrer
tomatic of a" swell," has quite exploded. The greenest of
"gents" must have given up that long ago. For the real
and genuine "swells" either come to be amused, or, having
a thousand other agreeable haunts, stay away, We think
quite well enough even of the most thoughtless of our audi-
ences to feel assured that when they once reflect that their
want of consideration needlessly wounds the dignity of
very laborious profession, needlessly destroys the clei°Y-
ment of their inoffensive fellow-citizens, and grievously le°.
perils the natural expectations of those who risk much 111
the management of our theatres, we shall hear of few more
such instances. But if any one ambitious of being " grande
imagines he will lose the chance by adhering to such:
proposition, let him abjure the notion. Tittlebat TiL.
mouse is never less likely to be mistaken for the Pako
of St James's, and never so certain of being set cloWil,
for a "gent," as when, by his utter contempt for the Per
forrnance, he obviously manifests that his visit to the
ue
theatre is merely owing o his possessing no more "
opportunity of spending his evening.

COUNTRY MAREETS.

-----. _..r,. ~~ -- -,

LIVERPOOL—FRIDAY.
A numerous attendance of millers and dealers at tbll
i,
morning's market, and wheat met a good conbumptivo
cptiry, at an advance of 2d per cental upon this day Weeo,.
Flour held for 33 to 6d per sack and barrel more nioS3.
Oats and oatmeal dull, and prices remain the same• ld
dian corn is dearer. Beans, barley, and peas all pc
firm,

WAKEFIELD—FRIDAY.
fulil
Fine dry wheat met a fair consumptive demand at --„s
last week's prices. In barley no change. Beans and Ps
zather firm.

Averages for the week :
`Wheat 3354 qrs,, at 4ls 61d
Oats
8ar1ey......... 684
Peas
Be 3s. ss
7d
nn s 65

—FRIDAYto .
White wheat, ~40s to
.STAMFOR 42s D ; red, 35s 38s per 3va e qr.
Barley, malting, 31s to 35s ; grinding, 27s to 30s Pntoviiler
Oats, 18s to 21s per 24 stone. Beans, old, 38s to_44"
qr. ; new, 36s to ns.

LINCOLN.
White wheat new, 40s to 44s
Red do. 36s to 38s
Old white 42s to 47s
Red do. 39s to 43s
Barley, malting 33s to 34s 1

r-FRIDAY.
Barley) grinding. 28i to 364
Oats; old, 24s to 205
New do '''''' ''''''
22s to 240
Beans..
''''''''''''' '' 40s to 430
I Beans, new '''''''' 36s to 3°

BRISTOL SUGAR—FRIDAY- hn
During the last week there has been a stear'Y w-e,:otev
doing in raw and refined sugar, and prices must be (1-00
fully Gd dearer. Rum sells steadily at full prices.. toss
produce markets will be closed to-day for the (.310
holidays, and reopened Jan. 3.

Births.
I, 003
GRANT.—On the 22d inst., at Gosport, the wife of
G. Grant, Esq., of a son, fife
OGLEOn the 23d in)3t., at Norbury, Beulah, the
John Ogle, Esq , of a daughter. ,h
OTTER.—On the 23d inst., at 47, Montagu•squarel e
of Charles Otter, Esq., of a daughter.
Marriages.
PA.YNE—WARREN.—On the 22d inst. at at TutlArY' 60'
fordshire, Alexander Richard Payne, of Milve ter rtoff9i the
merset, solicitor, to Francis Anna, third daugh °
late Samuel Warren, Esq., et the same place. „ch,
SMITH-.-BAILY.—On the 22d inst., at TrinitY C lo
Westbourne-terracc, Richard.ilorion Snaith,BAl Joh°
of Lincoln's-inn, to Martha, the eldest daughter
v
Baily, Esq., Q.C.

AN.—On the. 19th
..npste.,aatthsG.uornsey,
ALE os
130
Clifton Alban, agl oS.
BRYANS —On the 20th inst., Chester, IV Bard
Brytins)
Ed(l., aged 92. at .t,
CALL 'llia°
• On the 22d inst at Old Bond street, Sir NNI 'II
Berl,- Call, Bart " f Whiteford House, Cornwa f
ailed 49. - ~ o
OGLE.—On o'l°'
the 21st inst,, at Upper Norwood, Rlehd. 0
Major 2
E,q., of the Inner Temple.
S afro,
Ims•—On the 21st hist, at CadOßtoll, Glamorgan'
the Rev. Thomas Sims, M.A., aged bO.
el
TUDOR—On the 21st inst,, at Snaresbrook, Samu udor/
.E.,q,, of Gidea Hall, Romford, Essix, aged 66. ,„.
TyLDErr.--On the 2uth inst., at Brighton, E. 111, Tylae
Commander R.N. Sirbit,
WHITE..—On the 22d inst., at Brighton, Edward „d
Lag., of 12, Great Marlborough-street, London, ag.
. __......
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London: Prinzed and Frb.lisheci by sVILLIA 31 it ND .
l .: , ~
ot Na. 112, Strand, Printer, at am NSU vine
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ill ' VilltY
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