The Sun.
London, England, 1863-02-19 00:00:00

duce a dead-lock, instead of stimulating a progres-
At a duty of four shillings the po , i
und t staggered
sive motion. Take the article of tea for instance.
under the
impost so as to yield but a trifling
when the duty was reduced to
return ; b ta,
one shilling, the consumption rose like a
rocket, and
the 1-,elvenu
d accordingly.
naturally in-
to increased
crease in other articles, thOug h not, perhaps, in pro-
As with tea the consuOP
ion wouldre
portion, because tea is the b:ziverage of the people
—and whatever is universally in demand must
yield a corresponding amount to the revenue. The
war-tax—that is, the blessed Russian War—is
still continued on tea—but a reduction would
be hailed as a boon to the poor, and compen-
sate for the presumed sacrifice by a more productive
revenue. Now that our commerce with China is
open•—so many more ports at command, all that is
wanted to test the productive capability of that in-
dustrious people is to meet their requirements in a
liberal spirit, and the result will be that our trade
will be increased in a ratio far exceeding our most
sanguine speculations. Give Chinamen a chance of
dealing with us in cordial frankness, and
they will appreciate our magnanimity from the
first of all motives—self-interest. The natural
consequence will prove mutually beneficial, and
increase their desire to cultivate still more, re-
lations of friendship with a people whose inter-
course is so profitable, individually as well as
collectively. Thus, instead of raising taxes to pay
for our wars with the Chinese, we shall be receiving
increase of revenue by cultivating friendly rela-
on with an indistrious i.nd inoffensive people.
As to tea, so with tobacco. Sir M. PETo says

that in the history of taxation nothing has been
more satisfactorily established than the fallacy of
imposing duties at rates which have a ten-
dency to check consumption and therefore
he thinks that all duties upon articles
of consumption ought to be assessed upon a scale
which permits the expansion of the consumption
with the population and prosperity of the country.
This works twofold. Increased consumption implies
increasing trade, which ranges throughout the
nation generally,by enlarging the sphere of employ-
ment of capital and labour in every department not
only at home, but giving a stimulus to our enter-
prise abroad.
Besides, as liberality begets a corresponding de-
gree of mutual goodwill, so the converse produces
just the contrary. Exorbitant taxation disgusts the
payer, and begets smuggling to escape the deficiency
consequent on the extra duty. This is a national
loss on the score of morality as well as revenue.
As fair play is bonnie play, so unjust taxation
raises opposition where a moderate and wise rate
proportionate to the ability of the payer would be
cheerfully submitted to, and so benefit trade, the re-
venue, and morality. Let Mr. GLADSTONE look to
this and reduce his odious Income Tax preparatory
to a final repeal. Let him tax property, and wel-
come—tr at is a fair and just subject for taxation ;
and if his tax be moderate, that too will realise far
more than an excessive rate because people will not
resort to evasion but pay with cheerfulness for
the protection of what they have acquired by in-
dustry or otherwise.
Large as is the consumption of tobacco in Eng-
land, it is nothing as compared with foreign coun-
tries. For every 12 ounces of duty-paid tobacco
consumed in England, the Belgians are estimated
to consume 22 ; the Germans, 48; the Dutch, 54;
and the Americans, 84 ounces per head. No wonder
that smuggling should increase with the duty on
tobacco, for it is amusing to read the tricks resorted
to by ingenuity to evade paying so enormous a rate
as from nine shillings and fivepence the pound on
American cigars, to eleven shillings and sixpence
on real Havannahs. Besides the profit derived by
the smuggler and consequent loss to the revenue,
public sympathy goes freely with the enterprising
adventurer, and nobody cares for the " tarnation"
axgatherer, a monster, that to be hated, needs but
o be seen !