The Sun.
London, England, 1837-01-04 00:00:00

about to he made upon us by order of the Spanish Go-
vernment. .

it But the inequality in counties, great it
's, bears but a slight proportion to that of sena..-ate

An exaction so injurious (from its amount) in a pecu-
n:ary point of view—so unjust in its principle, as regards
foreigners, in involving them in the dubious results of civil
strife—and so prejudicial in its effects, es a precedent, has
impressed us with serious anxiety and distress. It was
therefore with no ordinary fi!elings of gratification that we
learnt your energetic interference had been, for the pre-
sent, successful in exempting us from the payment of this
demand.

.owns, cities, and even parishes. While Oxford- for
instance, pays 2s. 3d., Norwich 2s. ld., and Salis-
bury 2s. Oid., Bristol pars but 7-0., Brighton IV.,
and Bath lid., and as to parishes, while St. Paul,
Covent-garden, pays 2s. aid., the adjoining parish of
St. Martin and St. George pay but 6d., and the
%vealthy parish of Marylebone less than a farthing.
We would refer our readers for full details of the

" Impressed with a high sense of your laudable exertions
in behalf of British interests, and with confidence in the
benefits to be expected from their continuance, we beg
leave to offer you the expression of our warm and grateful
acknowledgments of the energy displayed by you in our
behalf, and of the confidence which we feel in the assurance
of our interests being entrusted to the care of one so able
and so willing to protect them.
(Signed) " We have, &c.,
" LONERGAN Brothers FLETCHER IVISON
" C. H. YOUNGER M. BELLAMY
" GEORGE THUILLIER JAMES HOUSTON," &C.
" George Villiers, Esq.,his Majesty's Envoy, &c., Madrid."
And it is with facts of this kind, crowding upon us
,11 • \tiently to lis-

unequal assessment throughout the kingdom (of
hich these are only slight specimens) to the tables
furnished by the " Citize❑ of Westminster," from a
perusal of which it will appear that, not only is the
assessment most unequal, but is rendered doubly unjust
by the fact, that the highest assessments, as in the
case of Covent-garden, falls upon districts least able
to bear them ; while, as in Marylebone, Liverpool,
and elsewhere, a virtual exemption from the tax is af-
forded to those best able, from their wealth and pro-
sperity, to bear their full proportion. It is not at all
probable that the person to whom this letter is addres-
sed will continue in office long enough to avail himself

from day to day, that we are expected pa._ .ty ie
of the suggestions ; or, if the country is still destined
ten to that unintelligible cry sent forth by the organs
to undergo such an infliction, is he the person
of faction—of " British interests neglected—British
likely to launch out into this untrodden, though ob-
influence sacrificed in Spain !"—Morning Chronicle.
vious path. But of this we feel persuaded, that let
The Admiralty received on Monday from the Bri- the Chancellor of the Exchequer be who he may, he
tish naval officer commanding at Bilboa, an official de- could scarcely do an act of greater justice, or one
spatch announcing the relief of the garrison of that more palatable to all but the low rated and almost
town by the joint operation of the Spanish army un- exempt districts, than by setting about an equaliza-
der General Espartero and of British seamen and tion, or, as the writer calls it, " repartition,' of the
British soldiers. This intelligence is officially pub- land tax, taking the poor-rate throughout the king-
lished by the British Government, whose Foreign dom (except in extra-parochial places) as the criterion.
Minister has pretended to act upon the principle of And, besides the equitable adjustment here recom-
non-intervention. The quadruple treaty, to be sure, mended, not only might a considerable increase of the
set that principle at nought, but then it was affirmed revenue be obtained, but that increase might be ac-
that though Englishmen might volunteer their ser- companied by a boon, which would go far to satisfy
vice, and though Spain might buy our shot and the districts which would be most affected by the re-
powder, yet, not for the world, should a British sol- assessment. By that boon we mean that an increase
dier or a British sailor, under the command of officers might be obtained on the land tax =ore than sufficient
directly employed by the British Government, fire a to enable Parliament to repeal the window tax, the
musket or point a howitzer against either party to the most oppressive and objectionable of the assessed taxes
eiel war in Spain. How well has this promise been now remaining, and which, falling as it does most
kept ! From the very beginning English seamen and heavily upon towns where the land tax is the lightest,
English marines have been actively engaged in assist- would be gladly accepted as an equivalent for the equa-
ing the Christinos against the Carlists ; and now lization of the latter thus brought about. The sub-
English artillerymen openly man the batteriesandject, we repeat, is one of infinite importance, and
point the cannon in co-operation with the Queen's the public are much indebted to the writer of the
army against the army of Don Carlos. In what part pamphlet we are alluding to, for having placed it be-
of the treaty is this power of hostile action given fore them in so lucid and intelligible a form.—Morn-
to the British Government ?—what clause of that ing Herald.
treaty empowers Lord Palmerston to make direct war
The raising of the siege of Bilboa, and the entrance
with the King of England's forces against any party b b
of Espartero into the town, are fully confirmed. The
on the Spanish territory ? Where is the proclamation.
British fire has been again heard in this iniquitous
of war ? Has a Secretary of State the power to in-
quarrel. The brave peasantry of the north of Spain,
, defending their privileges from the gripe of the Madrid
vade a friendly country without any public notice of
Liberals, have been once more hewed down by the
the causes of quarrel, and without the publicly
shot and shells of British troops. There can be no
announced sanction of the King in Council ? For
,
war, we maintain, has been made in Spain by this last
question of the fact. Espartero publicly returns
act (if not before), and by an act avowed and adopted
thanks for our co-operation, and acknowledges that it
by members of the British Cabinet. It mattersnoti
is by our aid alone that a passage has been opened
whether a fleet of 20 sail or one insignificant war- rig,
for him. Is this well done, Lord Palmerston ? Is
whether an army 20,000 or only 20 strong, interferedb
this your public or private morality ? Is this the
in the civil quarrel of Spain ; if a ship, bearing the
manner in which you support the national faith,
Royal flag, or a soldier acting under the orders of a
and the glory of the British arms ? Is this your
King's officer in active service, took hostile part in a
reading of the Quadruple Treaty ? Is this your
battle on the Spanish territory, from that moment
construction of the phrase of naval assistance ? Is
England is at war. Parliament will soon meet, and
it by throwing bridges over rivers, by forming bat-
this monstrous anti-social policy of the British Ca-
teries, by marching sea soldiers into the interior
binet must be inquired into. Mean time we repeat,
of a country, that you are fulfilling the con-
that by their own official announcement, the British
tract which you entered into with the French Go-
Government is now an open actively-hostile partici-
vernment to blockade the coast, as it did the frontier ?
pator in the civil war in Spain—contrary to the letter
Lay your hand on your heart, my Lord, and say, did
and objects of an actual treaty—contrary to the prin-
you contemplate such a forced construction of them
ciples of the English Constitution—contrary to the
when you signed the additional articles ? and then,
maxims and spirit of international law all over the
as you are an honest or a conscientious man, declare
civilized globe.—Times. if every one who has fallen under your fire is not a
So, then, there is a re-action, is there ? The Tories murdered man—basely and illegally butchered, by
have been constantly saying so for some months past ; no other warrant than that of your own will and
but unhappily for them, there is a marked discrepancy pleasure. Are you at war with Don Carlos ?
between their assertions and plain stubborn facts. We Have you proclaimed war against him ? Are you a
have always met their recent bombast and boasting principal in this contest, or are you a co-operator
about a re-action by the remark, that this re-action ex- beyond your phrase of naval assistance ? and, if
isted nowhere but in their own disordered minds, and you are neither, by what right have you landed
at the exhibitions of Conservative joviality, which have troops, and slaughtered the •brave Basque peasantry,
of late been so general in the provinces. Were they who are fighting for a Constitution which is as
or we right ? Whose statements have been first much their boast as that which you live under is
substantiated when the point at issue has been fairly yours ? What crimes has Don Carlos committed
put to the test ? Let the result of the Longford glee- against England ? What provocation have the four
tion, just concluded, answer the question. How, we provinces of the north given to this country ? If
should like to know, will the Tories relish that an- they have done us wrong why has not war been de-
swer ? How does the result of that election quadrate dared against them ? But if they are without re-
with their confident assertions about re-action? A ma- preach, either to the nation or to individuals, why is
jority of 93 for the Reform candidate ! This must be this sentence of extermination to be promulgated, and
a bitter pill for the Tories; but they must swallow it. why are you to be at liberty this wantonly to destroy
But this, bad as it is, is not all. Worse remains be- them ? The discredit inflicted on the national cha-
hind. It may, it must be unpalatable—but that is no meter by the hiring out of General Evans and his
fault of ours—to be told that the issue of the Longford Westminster heroes to the Queen of Spain is thrown
contest is only an earnest of what is to come. The into the shade by this unparalleled act of British
Tory visions of re-action are destined to vanish, ere interference. We shall no longer complain of any-
long, entirely, and for ever. A general election is at thing the band of mercenaries may do. The pil-
hand. They will then have their hypothesis, about the lage of St. Sebastian, the burning of cottages, the
return of the country to Conservatism, put to the test laying waste the country, are sins light in
appal
and
extensive
compa-
on an scale, with results which will
rison with this crime, committed by order of the
and confound them. They have already, we happen British Government, and under the shade of the
to know, some rather unpleasant presentiments on this British flag. It is clear that Espartero could not
head. It is all very well to talk of the triumphs of have raised the siege, or even saved himself from
Toryism over a rapidly-circulating bottle ; then the Villareal's vengeance, if the British arms had not in-
Conservatives are, no doubt, triumphant—just as Tam terposed, encouraged, and led the way to victory. No
O'Shanter, after a due devotion to the " mountain Spanish name appears in the account which has been
dew" of the north, was " o'er all the ills of life victo- published by the Christino journals. Every *officer
rious." But when the Tories come to encounter the whose name is mentioned is a Briton, holding his Ma-
Reformers on the arena of a general election, and they jesty's commission, and wearing the sword which his
have been somewhat sobered down, we suspect their honour and his oath have bound him to use alone in
courage will take to itself wings and flee away, pre- the quarrels of his own country. Captain Vicars, of
cisely as did that of the said " Tam," when he per- the Engineers ; Major Colquhoun, of the Artillery ;
ceived strange unearthly sights in the churchyard. A Captain Lapidge and Lieutenant Le Hardy are the
general election will furnish some awkward illustra- names which stand most prominent, with the excep-
tions of the Tory theory of re-action. It will do so tion of that of Colonel Wylde, who has the envia-
in various places in England, where the Conservatives ble notoriety of being one day admitted to pass
at present no more dream of even an attempt to dis- through the Carlist country, and to dine at the table
turb them, than they do of the dissolution of the of Don Carlos, and of being the next at the head of
Carlton Club to-morrow. In Scotland we can, from an attacking party, and of superintending the opera-
peculiar sources of information, promise them scenes tions in person. We do not blame these officers.
as rare as they are unexpected. Poor Sir George
Their duty is to obey the orders they receive, and in
Sinclair will assuredly reap the fitting reward of
this, as in all other instances where the British fire is
his apostacy from the principles of his early life, heard, success has crowned their efforts. It is not
and the betrayal of the confidence of his consti- with them the disgrace or responsibility lies, jazheel
tuents—by one of the most. unceremonious dismissals that
Government that dailyneeuleeli,ee,, i,,,, ea c with
which were ever given to a hapless recreant. So fare for the purpose of g -•—uni aces every principle,
all such personages I To the other Tory ejections Prince ivii„,t3S.
~,
which are fully resolved on by the Reformers of Scot- The me K - • -
11,Priyini's a.;alous anger against a
land, so soon as a general election will afford the op-ram • has the spirit At to submit to its dictation.
;I"searlist Commander, though deserving of censure
portunity, we deem it advisable at present notmo-ni, I
for having delayed the decisive blow when Bilboa was
larly to allude, fearful lest we might heecstiv.,,eetieii- without support, is much to be pitied for having the
mature publicity to the facts. Be"
conflict will be on the 00 .ae more,. 0.'41i a pre- prize snatched from his grasp when it was so reduced
There we guarantee i • e. the hottest of thethat
it could hold out no longer. According to the nar-
4-sel, as
• __Jiff side native of our Christino Contemporary, which we publish
is worse it will. effect
,o the Tories hard work, and what in another place, famine had already reduced the town
Conserratkin ,
liOn their all in Vail" The to the last extremity, and it must have surrendered before
part, be
fien ,
"s )stenes of Ireland will, preeminently, cut a sorry two days, if the British officers
,had not inspired the
e aivee.in Ireland after the close of the impending ge- wavering Espartero with something of their own dar-
Lral election. The " aliens " are fully prepared for ing, and opened the road to his columns by their
the battle, and the representatives of places which have shower of shot and shells. We offer these remarks
for ages been in the hands of the Tories, will be sum- not on the information received from our own corre-
mariiy displaced, to make way for men who will vindi- spondent, for, as lie is in the Carlist lines, of course he
cate the honour of their country against its Lyndhurst could not transmit his letter by the Government steamer
calumniators. The gains of the "Liberals in Ireland which has brought borne the account to the Palmerston
alone, by a general election, will be, as we stated some organs. Perhaps when the whole truth is before us
weeks since, equal to at least twenty-four votes in the the affair will take another aspect, and we may find
House of Commons. Come when that election may, that the triumph of the Christinos has not been so
and there cannot be a question that it is at hand, the complete as our contemporary's narrative would wish
present Ministerial majority of from 30 to 40 will be us to believe. The friends of the legitimate cause
swelled altogether to from 90 to 100. Our readers should not be discouraged in any case ; for the Chris-
may rely on the accuracy of this statement.—Morning tines who had possession of Bilboa now gain nothing
Advertiser. by strengthening the garrison, while the Carlists are in
A short pamphlet has recently made its appearance, no worse position than they were. They can do as
in the form of a " Letter to the Chancellor of the Ex- well now without the town as they have hitherto done,
chequer, by a Citizen of Westminster," having for its and they will profit by the experience which their dis-
object to point out the origin, progress, and inequality comfiture affords
t i 1 em. —Morning Post.
of the Land Tax, with a view to its equalization.
From this letter a valuable extract has already appeared
in our columns. The subject of it is one to which we
have heretofore frequently adverted ; and we are glad to
see it treated in the plain business-like way it is by the
present writer, whose brochure has already reached a
second edition, and will soon, we trust, be in every
Body's hands. The total amount of land tax assessed
for 1835 was, for England, 1,812,163/.; and for Wales,
42,606/. Taking the property tax returns as the best
rateable criterion, in England the above sum would be '
raised by an equal rate of 9d., and in Wales by a
rate of sd. in the pound ; yet in no one county of
England, but that of Leicester; is 9d. the rate as-
, sessed ; and in no county of Wales, but Brecon, is

THE BOOK of GEMS FOR 1837.—The annuals
for 1837 outstrip all that have gone before them. Ex-
pense is set at defiance that the public niay be gratified.
Look at " The Book of Gems !" Was there ever a
volume more appropriately named, if the mere mechanical
departments only are regarded? The brilliant clearness
which these specimens of art display !3arinot fail of securing
a permanent popularity to this beautiful work, which is as
sure to enrich many libraries as it is to he the surpassing
" Gem" on hundreds of drawing-room tables.—Monthly
Review.
The workalei3 ,1-)e Pock-yard having for the last
three years been paid for Christroas7day, were allowed, as it
fell upon a Sunday this year, to keep holiday on Monday,
receiving their motley as sual.—bevonpor iTelegraph,