The Sun.
London, England, 1863-03-25 00:00:00

THERMOMETER.

Highest since Noon yesterday
Lowest during the night
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Wind—S.-Westerly ; light, with fine weather.

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LONDON, WEDNESDAY, MARCH 25, 1863.

In the House of Lords yesterday Earl RUSSELL,
in answer to a question from the Earl of SHAFTES-
BURY, said that the only information he had re-
ceived concerning the arrest of Poles in Prussia,
and the demand of the Russians for their surrender,
was contained in a despatch from Sir A. Buchanan,
who said that two Polish students had been
arrested and demanded by Russia, but that the
French Ambassador had claimed them as natura-
lised subjects of France, and that it was, therefore,
hoped the Russian demand would be refused.
'[he Births and Deaths Registration (Ireland)
Bill passed through committee, after some dis-
cussion on the clauses.
Several other bills were forwarded a stage.
Lord LYVEDEN asked whether the Government
intended to reconsider that part of the act consti-
tuting the new administration of India as related to
the nomination, election, numbers, salaries, and re-
tiring allowances of the members of the Council of
India. He thought the present opportunity a
favourable one for revising the act and remodelling
it where it had proved faulty.
The Duke of ARGYLL said that the Government
did not propose to make any change. The act had
been fully considered by Parliament, and he thought
it worked well:
The Earl of ELLENBOROUGH expressed his satis-
faction at the statement of the noble duke.
Earl GREY presented petiticns from inhabitants
of Australia praying for alterations of the boun-
daries of the Australian colonies.
The Duke of NEWCASTLE said that the applica-
tions made for the formation of distinct colonies in
Australia were so numerous that it would be im-
possible to comply with them all until the different
districts should become more settled and more
populous. The progress of explorations, however,
had of late been so rapid, that he believed it would
in a short time be desirable to create the territory
to the south of the Gulf of Carpenteria into two new
colonies, one on the Albert River and the other on
the Victoria River. But, in the meantime, the for-
mer district would be annexed to Queensland, and
the latter to South Australia.
Their lordships then adjourned.

In the House of Commons,
Sir C. WOOD, in reply to a question from Mr.
Vansittart, stated that he had not issued instruc-
tions for the removal of the seat of Government in
the North-Western Provinces of India from Agra
to Allahabad.
On the motion of the CHANCELLOR of the Ex-
CHEQUER the Tobacco Duties Bill was read a third
timed and passed.
Mr. CAVE, in moving for papers respecting the
condition of natives of British India held to labour
in the Island of Reunion, said that he had learned
that they were reduced to a state of practical sla•

very.
Mr. LAYARD said that it appeared from the re-
ports of the British Consul that the condition of
these labourers was lately much improved ; and the
Consul neglected no opportunity of securing better
treatment for them. It was not desirable to pro-
duce the whole of the papers, but he was willing
to submit them to his hon. friend, and try to
arrange with him what portions should be made
public.
After some remarks from Sir M. Farquhar, Sir
J. Elphinstone, and Mr. Seymour,
Mr. CAVE expressed his willingness to accept
Layard's offer.
The motion was then withdrawn.

Mr. lIUI3BARD moved the following resolution
" That the incidence of an income-tax touching the
products of invested property should fall upon net
income, and that the net amounts of industrial
earnings should, previousto assessment, be subject
as mto such an abatement yequitali,y adjust the
intelligence burden thrown upon and skill as
compared with property:, The hon. gentleman,
after having adverted to the great unpopularity of
the income-tax in its present form, argued
at
con-
siderable length in favour of the justice
and the
expediency of the change set forth in his present
proposal. He disclaimed any desire to embarrass
the financial arrangements of the Government, and
contended that the House could accept his proposi.
tion without in any way compromising the projects
of the Chancellor of the Exchequer.
Mr. LEATHAM seconded the motion.
The CHANCELLOR of the EXCHEQUER said that it
was not possible to devise an income tax that should
not be full of injustice and irregularities. Any alte-
ration such as that proposed by Mr. Hubbard would
nut only be contrary to the authority of the most
experienced financers that had ever sat in that
House, but would merely substitute inequalities
that were novel for those that were well known, and
on that account borne with less discontent. He
reminded the House that select committees, after
the fullest inquiry, had been adverse to the pro-

posed reform of the income tax, and had become
convinced that it was unwise to encourage schemes
that were impracticable. He objected to relieve
one class of the community at the expense of
another, and to putting his hand into the pocket
of one man for the purpose of placing its contents
at the disposal of another. It might be urged that
a surplus revenue might enable the matter to be
adjusted, but he held that when a surplus ap-
peared it should not be employed in exempting in-
dustrial incomes from taxation, but in doing jus-
t:ca to all classes who contributed' to the public
revenue. The proposition of Mr. Hubbard would
entail a mass of inequalities and injustice from
which the present system, defective as it was, was
free, and he recommended the house not to sanction
so dangerous a principle.
Ater a few words from Mr. HUBBARD in reply,
who complained that the Chancellor of the Ex-
chequer had wholly omitted to answer any of his
arguments,
The house divided, and the resolution was
rejected by 118 to 70.
Lord R. MONTAGU moved two resolutions re-
specting the Appropriation Bill, which, after some
discussion, were carried.
The Limited Liability Amendment Bill was read
a second time. _

Other business was then disposed of, and the
house adjourned at one o'clock.

As we anticipated, the debate on Mr. HUBBARD'S
motion terminated in its decisive defeat. The
Citancellor of the Exchequer has always supporters
enough in the Commons to enable him to resist
without mach difficulty the attacks of adventurous
reformers upon his favourite hobby of direct taxa-
tion. The scheme of Mr. HUBBARD may not be
without imperfections. It may present inequali-
ties of its own, and be open to considerable im-
provement; but why does the Chancellor of the
Exchequer refuse to admit the justice of the prin-
ciple involved in it? As a triumphal overthrow
of his adversary's arguments in favour of recog-
nising a distinction between the incomes derived
from trades and professions, and drawn from
permanent sources. Mr. GLADSTONE cited an ima-
ginary instance of a widow, with half-a dozen chil-
dren to educate, deriving an income of £2OO a-year
from the funds, and a City merchant with a clear
annual rental of £20,000, and gravely asserted that
it was proposed to increase the tax on the means of
the one for the sake of diminishing it on the other.
That this is an extreme case the warmest advocates
of Mr. GLADSTONE cau hardly venture to deny,
but, even taking it at his own reckoning, the
principle remains the same. Ten years hence the
income of the widow will be unchanged : ten years
hence a commercial crisis, a sudden panic, a
rash speculation may have left the merchant
prince a beggar. It is useless for the Chan-
cellor of the Exchequer to take refuge in
convenient generalities, in assertions of the
injustice as well as impolicy of " taking from
one man to give another." The common sense of
mankind is against him, and the difference between
a secured rental, which no fluctuations of health or
commerce can affect, and an income wholly depen-
dent on the changes of trade, the vagaries of
fashion, the vicissitudes of health and strength,
is too self•evidant to be disproved ; and the in-
justice complained of by Mr. HUBBARD and Mr.
LEATHAM has been too widely felt to be disposed of
by the eloquent platitudes of Mr. GLADSTONE. We
agree with Mr. HUBBARD in anticipating a
final triumph for his cause, for the argu-
ments of his opponents cannot redeem the
present system of assessment from the charge
of cruel inequality. "I will never," said Mr.
HUBBARD, " acknowledge a defeat in numbers to be
a defeat in principle," and whatever the incomplete-
ness of mr.HunßAßD's proposed reform, we consider
the principle on which he based his motion to be
incontrovertible. Its justice has already been ad-
mitted by one financier, and we may surely hope
that is possible to combine due regard for
the interests of the national exchequer with
some consideration for the hardships of the
struggling professional classes. It is the obstinacy
of Governments in refusing to admit the manifest
inequalities of the existing system, that renders the
income tax the most odious of all financial burdens.
Its imposition is felt, as an eminent statesman of the
present day once said, to be " iniquitous, impolitic,
and unjust," and until our Chancellors of the Ex-
chequer show a little more readiness to redress the
grievances of the people, we can scarcely anticipate
that the Income-tax will be looked upon with more
favourable eyes.

It is satisfactory to find that notwithstanding the
capture of LANGIEWICZ, the Poles are continuing
the contest with unabated ardour, and with at least
partial success. We learn from Posen that two
engagements have taken place in the Palatinate of
Kalisch and Apatuova, in both of which the Poles
were completely victorious. This proves an indo-
mitable spirit, that hopes against hope, as it were,
and perseveres, with the courage that is born of
despair, in advocating its just claims though sur-
rounded by unpropitious adjuncts. Europe looks
coldly on while the bravo people are pouring out
their life blood to gain their independence, or at least
to offer up with their lives a protest against its vio-
lation. It appears that another engagement has
also taken place at Makorowo, but the result
is not yet known. It has, however, been ascertained ,
that a great number on both sides have been killed
and wounded. It is to be deeply regretted that it
appears evident, from the news received from vari-
ous quarters, that the unhappy dissensions that of
old militated against the cause of the Poles still
exert their fatal influence. This is most lamentable,
and every means should be used to obviate the
least dissension prevailing, when, if ever needed,
unanimity isiadeed wanted. No cause can thriveif its
supporters cannot agree, especially one so environed
by dangers and beset with difficulties as that of the
Polish insurrection. A house divided against itself
cannot stand, we are told on the highest authority,
and these men should take this lesson to heart
before they attempt so arduous an undertaking. It
is a thousand pities to mar by their own fancies
or prejudices so noble a task, and so glorious an
endeavour. One thing, at all events, seems to pro-
mise well, and that is that the fall of LANGIEWICz
has not damped the expectations of the troops. It
is stated in the Presse of Vienna that "all the chiefs
of the insurrection aro convinced that it will hold
out for a long time yet. It was foreseen that
LANGIEWICZ would be beaten, but this does not
take from the insurrection anything of its intensity."
This is very satisfactory, since nothing could be more
disheartennig to the gallant chief himself than to
learn in his captivity that the star of the good cause
had waned on his defeat, and was threatening to
set altogether. The Czas of Cracow also refers to
the event in the same tone :—" We know not who
will replace the Dictator, but the incident of the
19th is only an episode, and by no means the termi-
nation of the strife." Whatever may be the final re-
sult, for the present at all events, we see no reason
to fear the ignominious termination of the strife on
the part of the Poles, At all events if they are
forced to retire from their unequal strife, and cease
their arduous struggle, they will have won the
applause and approval of all true hearts; and no
civilised nation, and no free people in the world,
but will accord them their sympathy, and pray the.
may succeed better when
on another occasion they