The Sun.
London, England, 1862-03-28 00:00:00

TEE 1117C0,1tE TAX.

A meeting convened-by the committee of the
Income Tax Association was held last evening at
the London Tavern, " to consider the best means of
obtaining an adjustment of this tax, so far as re-
gards the charges on trades, professions, and sala-
ries." Mr. R. W. Crawford, M.P., was called to
the chair; and there were present on the platform
Messrs. 7. G. Hubbard, 'VIT., W. Murray, M.P.,
R. N. Fowler, &c. The body of the hall was well
filled, _ .

Tstated that he left the
Househe e
ofliloilli:nsats having
om e inconvenience to attend
the meeting, and.that the objects of the association
with his own views,r. Hubbard's commit-
said r were
thatasetnt
session,
her
sepal yihoania,n
waocrcko
er
dd accordance
me
and after full consideration had
to the incidences of
tfahleleonb
jveecrty much
ionswhiinetho gentleman's
the tax, and to a great extent, though not entirely,
as to the remedies he suggested.

Mr. HUBBARD, who was loudly cheered, moved
the That the Property and
Income
expires on the sth April
following
Tax
Aet, resolution
which
he h :
next, operates with great, inequality ; that it in
many cases taxes at the same time income and the
property which yields the income; that it charges
alike the products of capital and the industrial
, and tends to pro-
d fraudulent self-
of the
assess earnings
seskees
serane nt of
ht e
asi
partn t et lh ieeg
of
re
ent
mhc eee
da
ayngdg forsr skill e
the,the
injustice
tax. That in any re-enactment of an income tax
the charge on the products of invested property
should only apply to the net income; and that an
abatement should be made of at least one-third of
the amount derived from the profits of trades, pro-
fessions, and salaries, previous to their assessment."
He observed that the returns the taxpayer was
the rules and regulations
called upon to make every year required his signa-
dt uurl ey to
stateda declaration
according
the particulars were all
of the several acts of Parliament in that behalf
made. He had always up to last year attached bis
name to that declaration, in common as he supposed
with everybody else assessed; but seeing, first, that
no one could know what were the rules and regu-
lations of the numerous income tax acts, and, se-
condly, after careful inquiry, having become con-
vinced that the tax as at present levied was un-
equal, inconsistent and unjust, he, in making his
last return, struck out the objectionable words, and
intended always to do so in future. He then pointed
out the inequality of the tax upon the various
classes of income, and pointed out the injustice of
charging upon terminable annuities the same rate
as upon permanent incomes and upon the rent of
houses, which were subject to considerable expense
in repairs and other charges, the same rate as upon
the rent of land ; and more especially the in-
justice of charging upon the precarious in comes
arising from trades, professions, and salaries, de-
pendent upon the life and health of the taxpayer,
and in many cases liable to vicissitude from causes
over which he had no control, the same rate of tax
as incomes arising from funded or other permanent
property. He quoted Mr. Gladstone, and other
authorities, as to the inequalities, and stated that
the remedy he proposed in regard to schedule D
was that from all industrial incomes, profits of
trade, amount of salaries, and fees of professional
men, one-third should be deducted, and the tax
levied on the remaining two-thirds. He did not
mean to say that this proportion was strictly accu-
rate, but it had the approbation of nearly all the
eminent commercial and professional men examined
before the income tax committee, and of Dr. Farr
and other distinguished statists. The principle
upon which he proposed this was, that in levying
an income tax they had no right to tax capital. He
met the objection that his proposal was, after all, a
resort to averages, and averages could not be just
in all cases, by observing that the tax as now levied
was based upon averages, but the average he pro-
posed would have the advantage of being far more
just than that which now ruled. The Government
admitted the difference between capital and income
in the deduction allowed, to the extent of I.6th of
the gross income where a life policy was taken out
to that amount; and Mr. Pressly, of the Board of
Revenue, in his evidence, distinctly stated that the
ground of that exemption was that money put by
for the purchase of a life policy was not income.
But why should the Government dictate to the tax-
payer in what particular way he should invest his
savings ? He referred to the clause which enabled
a trader to defeat the three years' average clause
by not paying upon more in any year than the
total income of that year ; to the injustice
inflicted upon those whose incomes were just
above the limits of £lOO and £l5O respectively.
Upon the £lOO income £2 10s. was charged,
while the persons whose income was but ls.
under, paid nothing ; and while the £l5O
income paid.Xs 10s., or 9d. in the pound, the £149
income paid only £3 14s. 6d., or 6d. in the pound.
He proposed that the rate of the tax should be equal
upon all incomes under schedule D, but with regard
to the lowest class of incomes, his proposal was that
no less deduction should be allowed than £6O,
which would be the one-third from £lBO, leaving
the tax-payer to pay upon £120; and the man
whose income was £lOO would pay upon £6O, or
30s. This was a perfectly practical plan, and one
which he believed would meet the injustice of the
tax in a great measure.
Mr. R. N. FowLlitt seconded the motion.
In reply to a question,
Mr. HUBBARD stated that his proposal did not in-
which the tax was
now
terferleevied.
with the limits within

Mr. LEE moved an amendment declaring that all
ionfcNomo,ens
ou.n) der £l5O should be exempted. (Cries
Mr. HAMAN seconded the amendment, which was
negatived by an overwhelming majority.
A person in the body of the hall contended at
ofd by ;co-
nomy. He moved an amendment to that effect,
the tax, leaving
some length, but amid much interruption, that they
thshouldeGovgeornfomrentht etoemntaikree
up
thepealedeficiency
which the chairman declined to put, on the ground
that it was not within the spirit of the objects for
which the meeting called, as stated in the notice.
The original resolution was then put and carried
unanimously.
Mr. MURRAY moved the second resolution :
"That this meeting urges the public to sign peti-
tions in harmony with the foregoing resolutions,
and requests the members for the City and for the
metropolitan boroughs to support the same; and
also considers it desirable that meetings with the
same object should be immediately, held throughout
the country, and that the necessity of reforming the
income tax should be impressed upon all members
of Parliament."

chairman Mr. GIBBINS, the treasurer of the association,
utiou, which was also adopted,
Mr. Crawford accounted
was then passed,
unanimously.secAonvdoetdeotfl iteh thanks
ks osl
whichin acknowledging
for the absence of several members of Parliament
stating that
twhheyo
whaedreindteetiaidibeeddtoilibtelieprifese4 izcorp.,,ous
by
the education debate.

A letter froth Turin, dated March 25, says
The eyes of every peroti
in Italy are turned to
watch the movernents of General Garibaldi. He
lived quietly enough,
tillin the fields ati receiv-
ing the homage of the world et t2aprera, when
parties at Turin summoned him to their tifl, each
g fi
of them as anxious to enliet him in their ranks its
the unnatural brothers of Thehc were to hallow
their had cause by the presence of their blind old
parent under their standard hi their accursed fratel•
tidal war. It was—there is now no logger a shade
of doubt übcut wa,s 'Baron Ric F,c;r
first thought of sending Sennter Plezza to the far-
famed island rock, soliciting the hermit to sail for
-the mainlan4. Ricasoli, a man of transeenclant
sanguine faith, unshaken in his trust in the fault-
less Instincts of the Italian people, and disgusted
with the languid and fickle support of the Right; or
Conservative majority, which affected to support
him, hoped to find more uncompromising followers
among Garibaldian volunteers and Mazzinian com-
mittees. His new plans, however, had no time to
ripen. Courtly intrigue had long since dug the
pit for him. He fell, and bequeathed his doubtful,
and, as he called it," equivocal" position to his suc-
cessor. Ratazzi came to terms with Garibaldi, used
him as a check on the vagaries of the Mazzinian
parties,detached him from them, and parted with him
on terms which had all the semblance of friendliness.
Garibaldi, as a matter of course, asked nothing for
himself, but insisted on the fulfilment of a promise
which had long been given him, that his compa-
nions in arms should be admitted on equal terms into
the regular army. These conditions, it appears, have
been fully granted, and the volunteer officers, up to
the rank of captain, are to be incorporated in the
various corps of the King's divisions, their rights of
seniority being computed from the day of their ad-
mission. The dualism between the Northern and the
Southern armies must come to an end, and there
is to be no longer anything as a volunteer force,
at least for the present. As his own share in the
bargain, Garibaldi is to proceed to the various
cities of the Peninsula, and organise the rifle clubs
—Societa del Tiro—which were already everywhere
springing into existence. The "two-edged tool"
goes forth to soothe as well as to rouse, he is to be
the moderator of a movement which no one but him-
self could have power to control. Orders are given
everywhere to the Government authorities to re-
ceive Garibaldi with all the honours due to him as
the representative of Prince Humbert-4e. Royal
honours.

Of course, such a movement could not fail to give
rise to a variety of apprehensions. I am, as you
know, an enthusiastic admirer of Garibaldi's
character. He is one of Nature's most undoubted
own noblemen—the most majestic, commanding,
benevelent being with whom I ever came into con-
tact. All his instincts are pure and holy, and when
allowed to follow the dictates of his own heart, no
word or deed of his can be wrong. Much that is
said and written as fallen from him must not be
laid to his charge. There are too many persons
about bim interested not only in putting their own
thonghts and expressions into his mouth, but also
in actually distorting and garbling what he says,
and who palm upon him what he never dreamt of
saying. When he addressed his countrymen, ad-
vising them to come with their subscriptions for
the succour of the Viennese sufferers from inunda-
tion, rendering good for evil to their enemies, you
may be sure that there his generous and truly
Christian mind spoke out. When he professed him-
self a Catholic, adding in the same breath that the
priests were Christ's enemies, there, if his words
were truly reported, allowance must be made for
blunt, soldierlike, all-sweeping generalisation. He
is for Italy and Victor Emmanuel, and ready to
countenance any Government which will have
Rome and Venice at the top of their real aspi-
rations, and of their strenuous endeavours. He has
faith in himself and the people, knows no guile,
and suspects none, has wrought miracles, and thinks
no achievement impossible.
Such, I believe, is the man who, on the 21st of
this month left Turin for Milan. Two hours before
his arrival the space before the station where he was
to arrive at half-past 10 in the evening was thronged
with an expectant multitude. As the whistle of
the engine was heard, the crowd broke into the
station and took possession of their idol, not to part
with him till late in the night. They conveyed him
by a roundabout way, so as to make him go through
the Garibaldi Corso. They accompanied him with
strains of the Garibaldi Hymn ; he was preceded
by a Garibaldi band ; they pressed so close upon
his carriage as to break it, when another had to be
called for. The shouts, the flags, the torches, the
illumination, the frenzy of the people were such
as even noisy Milan had never before witnessed.
Nor was it merely the lower classes that raved and
stormed. The whole population of the city, with
immense swarms of the peasantry round, were
blended in one mass for the occasion. From the
station to the Hotel de la Ville the triumphal march
lasted three hours. It was 1 o'clock, after mid-
night, when the hero was safely housed, and from
the balcony ho harangued the people. The sight
of that venerable countenance roused a shout which
lasted several minutes, and was only hushed by a
wave of the hand, signifying the General's wish to
address the multitude. " Hail !" he said,—

" To you, people of the Five Days, among whom I num-
ber so many companions in arms 1 Those days taught
other people how to rid themselves of a foreign rabble. I
congratulate you. lam happy to celebrate with you this
great anniversary (the 22d, the day of Radetzy's expulsion)
which Italy will send down to all generations. 1 am happy
to see in you a people capable not only of five, but of five
times five such days. (Great clamour. To Rome 1' "re
Venice 1') Rome and Venice 1 Yes, Venice and Rome 1
If any one fancies we have forgotten them he greatly errs.
Rome and Venice! and the people of Milan will not be the
last to help us to conquer them. (New clamour. 'The first.')
You have given an earnest of what you can do ; you will be
in the vanguard to clean Italy of the foreign filth that yet
remains, and it is thus that Rome and Venice shall be free.
(Great clamour.) Yet one word. My voice fails me, and
it is raining. (Cries—‘ Put on your hat.') I recommend
rifle practice. (' Yes I') One of my missions today is to
extend rifle shooting, and 1 am sure the Milanese people
will help me to achieve what yet remains to be done. I
therefore recommend rifle practice, although I 'mow you
are skilful enough with the bayonet. I wish you joy.
adieu."

A shout of " Viva Garibaldi !" long continued,
was the reply. The crowd then broke up, but with
early morning, at 7, the street before the hotel was
again beset. At 10 Garibaldi attended a religious
ceremony in commemoration of the men who fell for
their country on the Five Days of 1848. Towards
2 o'clock more than 30,000 persons were assembled
in the Giardini Pubblici to witness the distribution
of medals to the Volunteers. The shouting of the
multitude never ceased till late at night, when one
of the General's friends informed the people that
Garibaldi had gone to his rest.
On the following day, the 23d, Garibaldi inaugu-
rated the National Rifle Society. The rules or sta-
tutes of the society were put forward for discussion,
when Cavalleri moved the abolition of au article
excluding from the list of members youths below 16
years of age. Garibaldi row to request that the dis-
cussion should be made as short as possible. " The
Austrians," he said, " are near at hand, A whim
might seize them to march into Lombardy ; we must
allow ourselves no delay in the devekliturut of cur
military institutions." 13ixio Pupil or t r d the motion
of Cavalier' ; youth is a fault on the right Ficl,s, ft nd
mends apace. Mere boys of 12 had done good ser-
vice in Sicily. The Cavalleri motion was adopted
unanimously.
Such is the summary of the Milan proceedings.
Garibaldi is expected this evening at Parma, where
an equally warm reception awaits him, and where
the same ceremonies will be performed. His visit to
other Italian cities will have no other serious re:
sults. The recurrence of the day of Garibaldi Pat
rot'. saint (St. Joseph),
which is also Maezinis day,
gave rise to some popular demonstrations here and

there, whet. " Long live Garibaldi, our King !"
"Garibaldi, the Kin?, of the Poor ; the other is only
the King of the rich." " Long live Mazzini" were
the cries of a few fanatics, whom c7en their brethren
of the lowest clagstyindignantly disavowed, Northern
and Central Italy, down to the 'Pronto and Garig.
lim), is safe and sound ; but the news we have from
Naples and Sicily becomes daily more alarming. I
give you no particulars, as you have a correspondent
in the South of Italy, but private letters I see in
the hands of many of my friends describe that part
of the country as on the eve of revolutionary out-
ipirrtosulkile:ir
xNtoowpGiaorxib.aill)dieish. a
Whats written,
e fcce
to
inl i s tphree
slesntche,
There may hare it is not for me to foretell. There
lisalgortf abtr
jagti
duanig vge. r
Fs aelaersnaxrieetcy here
janbilutthattliNe
arpeNiels-
may be lost to Italy. Most of tho Italians begin to
admit the truth of what I long believed, that the
drift of Napoleon 111., in keeping the Pope, and
peewriltnhhim Francis IL, Chiavone, and all the brigands
of Europe at Rome, was to create such a chaos and
anarchy in Naples as to justify in the eyes of
Europe his long meditated intervention--to justify
it in the name of order and humanity. Should the
French ever occupy Naples, a party calling for
Napoleon will soon be found. Already his
name is handed about by men'who, despairing of a
Bourbon restoration, hope to re-construct Neapoli-
tan independence under the auspices of a French
Prince. The situation becomes daily more intri-
cate and fraught with danger, and many Neapoli-
tans think the recall. of Della Marmora desirable.

Under such circumstances, who can say what re-
sults may attend the arrival of Garibaldi among
those volcanic heads ? No doubt the enthusiasm
he awakens will carry everything before him the
first day ; but Naples and Sicily are, above all
things, in want of some one to govern them ; and it
is to be seen yet whether Garibaldi is fit to govern
himself.
Meanwhile, I believe I can assure you that Gari-
baldi is by no means satisfied with Rattazzi's Cabi-
net, and will not long be amenable to their rule.
He applied for Mazzini's recall on the evening of
the 17th, and was flatly refused. Some of the
Mazzinian papers have even gone so far as to speak
disrespectfully of Garibaldi; but they are dis-
avowed by the best men of their party, and by
Mazzini himself. With the exception of these,
the Mazzinian and Garibaldian parties are on
good terms, and the general may be considered
as being at the head of both. The thread which
still binds him to Rattazzi's Government is of
the flimsiest, though Senator Plezza is still by his
side. It has been remarked that Victor Emmanuel's
name was never heard among so many deafening,
popular shoats. Garibaldi himself, so loyal to the
King, forgot, as it seems, to propose the King's
health at the Milan banquet. The King, it is said,
is not above a certain amount of personal jealousy,
and people aver that he was hurt at Naples in 1860,
and experienced feelings akin to those of Saul when
David's " thousands" were thrown into his teeth, as
if in disparagement of the King's own " hundreds."
Altogether the aspect of affairs is disquieting,
and many people look forward to Garibaidi's jour-
ney to Naples with ill-concealed misgiving.
The Marquis Torrearsa declined, it is said, to
accept the proffered portfolio of Foreign Affairs.
Great efforts, however, are made to reconstitute the
Ministry. I hear that considerable agitation is
showing itself at Bologna and in Romagna. The
disposition of men's minds reminds competent judges
of the people's attitude previous to the calamitous
times of 1849.