The Sun.
London, England, 1865-01-21 00:00:00

STAMPED sd.

ments.
The following appointments and changes in the
corps of Royal Engineers have been announced at
head-quarters, Chatham, by command of Field-
Marshal the Duke of Cambridge:—Captain R. G.
Thorold, to take over the command of the 23d Com-
pany from Lieut. Hill, who proceeds at once to
Hythe to go through a course of instruction at the
School of Musketry. Lieut. F. Hime, from Dublin,
to take over the command of the 36th Company
from Capt. Thorold; Capt. R. B. Rimington, from
Portsmouth, to take the command of the 38th
Depot Company from Lieut. H. 0. Jones ; Lieut.
Durnford, from leave, to relieve Capt. Hichens in
command of the 40th Depot Company, the latter
officer having been ordered to rejoin the Royal En-
gineers serving in India.
The following appointments were made yester-
day at the Admiralty :—Francis T. Brooke, Inomi-

(From the Times' Correspondent.)
NEW YORK, Jan. 6.
As there has been no stirring news from the seat
of war since the glaring discomfiture, partly by the
elements, partlyby the besieged garrison, and partly
by the blundering of the besiegers, of the great ex-
pedition against Wilmington, a sensation has been
found for a sensation-loving people in'the republi-
cation of two remarkable articles which have just
appeared in the Richmond Sentinel and the Rich-
mond Examiner, the one the organ and the other
the opponent of the Southern Administration. It
is asserted that the article in the Sentinel was in-
spired, if not written, by no less a personage than
the Southern President ; and, if so, it may be held
to mark the commencement of a new act in the
great drama of the war. Arguing on the possibi-
lity of the conquest of the South by the North,
the writer asserts that the Southern people would
infinitely prefer to return to their former state of
colonial dependence upon Great Britain or France
than to come under the yoke of or enter into any
political partnership with the " Yankees." This,
however, is a mere rhetorical flourish to show how
deep and impassable the gulf between South and
North has become, the real purpose and aninuts of
the writer being to prove to Europe in the most un-
mistakeable manner that the South is not fighting
for the maintenance of slavery, as the North obsti-
nately pretends ; but for national independence, at
any cost and risk—even at that of the abolition of
negro slavery. It is urged in the article that in all
probability the nations of Europe, more especially
Great . Britain and France, would recognise the
independence of the Confederacy if it abolished,
or agreed to abolish, slavery, and the writer em-
phatically affirms that the South is ready to make
the sacrifice. Whether the author be Mr. Jeffer-
son Davis, or some less eminent person prompted
and inspired by him, it is apparent from a great
variety of indications—from speeches in the
Southern Congress, from action in the local Legis-
latures, from the tone of public opinion in the press,
and from the reports of the persons who are con-
stantly making their way from the South through
Federal lines to Northern cities—that the Southern
people are ripe for the consummation, and willing
to purchase the services of the able-bodied slaves to
cope with the able-bodied black regiments of the
North, at the price of liberty for themselves and
their families, and the additional reward of farms of
their own to cultivate at the expiration of the war.
Whether Great Britain and France are ready to re-
cognise the South on these or any other terms re-
mains to be seen. There can, however, be no ques-
tion of a growing belief among the people of the
North that this, after all, promises to be the solu-
tion of the difficulty and the first step towards peace;
and that on thegith of March next, or shortly after-
wards, Mr. Lincoln will, in furtherance of this fore-
gone conclusion, be formally recognised as President
of the several States represented in the electoral
college, and of no other ; and that the successors to
the vacant posts lately occupied by Lord Lyons and
M. Mercier will be accredited to Washington with
that limitation. The reply of the Richmond Exami-
ner to the article of the Sentinel, though bitterly hos-
tile to Mr. Davis, admits that the Confederacy is
ready to abolish slavery. It also goes the length of
confessing, as strongly as the Sentinel, its " infinite
preference" of a state of colonial vassalage to Great
Britain or France to union with the North ; but
denies that the fortunes of the South are in so des-
perate a condition as to warrant the making of so
humiliating an offer. It charges the recent reverses
of the Confederate arms to the mismanagement of
Mr. Davis—espechlly in the removal of General
Joseph E. Johnston, which prepared the way for
the march of Sherman to Savannah, and urges the
Confederacy to make no propositions to Europe
either now or hereafter, but to continue to rely on
the native strength and resolution of its gallant and •
indomitable people. Thus between the two articles
there is no real difference on the great subject of
negro slavery. The supporter and the opponent of
Mr. Davis's Administration are agreed that inde-
pendence, and not the retention of slavery, is what
the South is struggling for, and that at the proper
time the slave who fights for the freedom of his
master will be rewarded with his own. The more
violent portion of the Northern press, representing
centralisation in politics and abolitionism in ethics,
and who desire to see the Union powerful rather
than free, affect to believe, and loudly declare, that
the Southern negroes will not fight on the terms
proposed, but that if arms be put into their hands
the will use them against their masters.
The announcement that Mr. Fessenden, the pre-
sent Secretary of the Treasury, has been unanimously
elected to the Senate by his native State of Maine
for the term of six years, commencing from the 4th
of March next, confirms the rumour which has been
for some months current that it is not his intention
to remain in the Ministry. His management of the
national finances has not been satisfactory, and
perhaps no man's could or will be until the restora-
tion of peace. He will retire from office amid general
acquiescence, and a languid, rather than a fervent,
hope that his successor may be as good, or, at all
events, not much worse than himself. Other changes
in the Cabinet, consequent upon Mr. Fessenden's
resignation, are spoken of. The most important of
these is the appointment of Mr. Adams, now
American Minister at the Court of St. James's, to
the position of Secretary of State, vice Mr. Seward.
It is asserted by some of the friends and confidants
of the latter that his views are too conservative to
suit the purposes of the Radical party who have
the ascendancy in the councils of the President ;
that he has abjured the heresy of extermination and
the forcible retention of the South against the will
of its people ; that he is in favour of a compromise
which may lead to peace between the sections,
even if peace should not ultimately lead to the
re-establishment of the Union ; that he is
powerless to give effect to his opinions, or, if not
utterly so, is trammelled by the possession of
office, and that he desires, like Mr. Fessenden, to
exchange the portfolio of a Minister for a seat in
the Senate, of which, prior to Mr. Lincoln's election,
he was one of the most distinguished ornaments, and
that measures have already been taken for his elec-
tion to that body in succession to ex-Governor Mor-
gan, of New York, if that gentleman, as is supposed,.
can be induced to enter the Administration. If these
various arrangements can be effected, no diplomatic
appointments it is thought will immediately be made,
either to Paris, the mission to which is vacant by the
death of Mr. Dayton, or to London to be rendered
vacant by the recall of Mr. Adams. Mr. Lincoln
appears to have been advised that it is not by acci-
dent, but by design, that neither Great Britain nor
France• has a representative at Washington of a
higher grade than a chargl d'affaires, and to be con-
sequently of opinion that it would be well, in view
of all the circumstances, that Federal diplomatists
of similar rank should be left to represent the Union
at the Courts of these two nations.
The special war tax of 5 per cent. on all incomes
above pocs per annum has been for the last week
in process of payment in this city. This impost. is
in addition to the ordinary tax of 5 per cent onnline;
comes under $5,000, of 7i per cent. on incomes
comes of
10 per
exceeding $5,000, and under $lO,OOO,
cent. on incomes exceeding slo,that the tax has
o°° Per annum'
The Republican journals assert
heerfully paid by all
been not only readily but c

classes, and that there is no murmur of complaint
against it from any quarter. This statement, how-
ever, is not strictly accurate, inasmuch as these
journals themselves contain proofs that the tax has
been largely evaded, and that persons living, as
their neighbours can testify, at the rate of $lO,OOO
or $20,000 a year have, in many instances, returned
their incomes at less than a tithe of those amounts.
This result is by no means surprising to those who
_
reme:

ber the similar experience of the British Govern-
ment and people. There are, however, some circum-
stances connected with the management and levy of
the tax in America which render it not only less
productive to the revenue, but even more odious to

those who have to pay it than the English property
and income tax. In the first place, there is no class
in America similar to that of our country gentry
and unpaid magistracy from whose ranks may be
drawn such highly qualified persons as those who
act as commissioners of income-tax in England.
Every official concerned has to be paid for his
services, and the lowest of them, the collectors, are
such great personages that they will not condescend
to call personally at the residences of the taxpayers
as the English collectors are bound to do, but insist
on being waited upon at their own offices, on or be-
fore a day specified by public announcement in the
advertising columns of the local newspapdr. If the
amount be not tendered at the time a fine of 10 per
cent. is added to the original demand, and if the
two items be not forthwith paid, the collector can
send in the Sheriff and seize the goods of the de-
faulter without further process. The highest salary
paid to commissioners, assessors, and collectors is
$4,000, and the lowest 1,500 per annum, while
supernumeraries or extra hands called in for special
duty of clerkship or otherwise, receive $4 per diem
and travelling expenses. These paid agents—
amounting, it has been roughly estimated, to from
15,000 to 30,000—are all appointed by the Govern-
ment, through the medium of the Secretary of the
Treasury ; and on the re-election of Mr. Lincoln
were bound to cast their votes in his favour, under the
well-understood penalty of losing their places if they
voted for his opponent. Suppose the lower number to
be an approximation near enough to be truth, and
averaging the salaries and percentage at $2,000
each, it will follow that it costs the Federal Govern-
ment $30,000,000 per annum, exclusive of percent-
ages, to collect this and other taxes imposed by what
is called the Internal Revenue Law of June, 1864.
Another and more unpopular defect in the income-
tax law is the fact that the commissioners, assessors,
and collectors are under no oblihgationenever of secrec
appeal
and that, on the contrary, w any
against this assessment is made they are bound by
the 19th section of the act " to submit the proceed-
ings of the assessors and the assistant-assessors and
the annual lists, taken and returned, to inspection
of.any and all persons who may apply for the pur-
pose." As yet the complaints of the aggrieved tax-
payers, either against the burden of the tax or the
injurious publicity given to their private affairs, have
taken no organised form, and scarcely find their
way to the columns of the newspapers. To hint that
the tax is oppressive is to court the accusation of
disloyalty, and, as fully one-half the people are
wholly exempt from the tax, and another large por-
tion but little affected by it, the voice of remon-
strance is faint and feeble, and excites no popular
sympathy. The bulk of the working classes do not
as a rule earn an annual income above $6OO, and
practically the tax not only exempts this class, but
the class immediately above it, for among the de-
ductions allowed to be made from the taxable
amount of a person's income is the rent he pays for
his house or place of business. Thus, if a man en-
joys a net income of $l,OOO per annum, and pays
$250 for house rent, he is only liable to be taxed
upon $l5O, which at 5 per cent. makes his annual
contribution to the State no more than $74. Thus
one great reason for the comparative unproductive-
ness of the tax, in addition to its costliness of collec-
tion, is to be found in the fact that it only touches
a small minority of the people. This also accounts
for the silence (the friends of the Government call
it the cheerfulness) with which the tax is borne by
the great mass who are not called upon to pay it.
In other respects the Internal Revenue Law of
1864 is, as the Americans would say, " a caution"
to financiers throughout the world, to show them
what taxes not to impose and what fiscal errors to
avoid. Disregarding the experience of Great Bri-
tain since the repeal of the Corn Laws, and the
amendment and purification of the tariff of Cus-
toms' duties by the late Sir Robert Peel and his
successors, the Federal Government has imposed
such burdens upon trade and industry as have ren-
dered the American people liable to the charge of
being the most patient in the world. No trade, pro-
fession, or business of any kind whatsoever can be
carried on in Federal America without a licence,
costing from $lO to $lOO per annum. Physicians,
lawyers, architects, builders, photographers, confec-
tioners, haberdashers, fruiterers, milkmen, green-
grocers, bakers, tailors, shoemakers, milliners,
tallowchandlers, poulterers, butchers, fishmongers,
even clerks and shopmen, if they receive $l,OOO
a year in wages, must take out a licence. Nor
is the Act less oppressive upon commodities of
all kinds and descriptions that men, women, and
children can consume, or wear, or desire. Leather
pays a first duty of 5 per cent. on the raw material.
Boots, shoes, gloves, or any other article made of
leather pay a second 5 per cent. as manufactures,
and everybody concerned in the production of the
article, from the butcher who slays the ox to the
tanner who prepares the leather, and finally to the
fabricator and vendor, must take out a license. The
same process applies to every other article of neces-
sity or fashion. Even the caps and bonnets of the
ladies are taxed, as well as their ribands and silks,
their cottons and woollens, their linens and their
velvets, their flowers and furbelows, but Congress
in
was gallant enough to make a special exemption
favour of their hoops and crinolines.
Among other articles subject to taxation in
America, but free in England, are coats, great-
coats, waistcoats, trousers, hats, gloves, photo-
graphic portraits, cartes de visite, pins, watches,
jewellery, umbrellas, parasols, building stone, coals,
candles, gas, oil, iron, copper, tin, and other metals,
pianofortes, melodeons, or " other parlour musical
instruments" (which may possibly mean vio-
lins, flutes, harmoniums, or musical boxes), and
last, but certainly not least, all cattle and
animals slaughtered for sale. The collection
of the impost upon those various articles is highly
vexatious to the manufacturers and makers. By the
82d and following section of the Act it is imperative
upon every firm, corporation, partnership, or indi-
vidual engaged in the manufacturing, making, or
working of the articles liable to duty to furnish to
the assessor, upon each
forth where their and without previous dor
e-
mand, a statement setting
his manufactory of work is to be carried on, the
makers,
;
name, description, and quality of the article
erneain.u.-
ceriees
factured or wrought, and the princigaltploafc
evieirt;
sale. Within ten days after
rider affirma-
article must sign a return on oaltue,
of his products
month every manufacturer or maitileeerr oufrsany
tion, of the quantity and vales taxable
for the month
and the amount of his
the Commissioner
rescribed y
on a day to be p
previous ; that he shall
his district, and that if he
paySbathe duties, monthly,
of Internal Revenue for
paymentfor
praoploenrtgyerma7;l3oedthan
,suhcishreal or personal. seized.
tneenglde caty s
and some other trades in England have at
The brewers and distillers, the
.soapboilers, paper-
or other been subjected to the burden and
ance of special taxes, Excise duties, and
but what would the tailors, shoemakers,
booksellers—to
pianoforte-makers,golosavyersn,othing
ofthe Lancashire
tan-
ners,
and Yorkshire millowners, and the Staffordshire
potters and ironfounders, say
such
a state of
matters as this? Englishmen
know well what the
result of such a fiscal
system would be ; but in

It does not often happen (says the North Wales Chro-
nicle) that cases of gross imposture occur in Wales, but an
instance has just taken place in Aberdovey, of which Mr.
Edward Jones, draper, and his mother were the victims.
We will give the facts as stated before the Aberdovey ma-
gistrates, Messrs. C. F. T. Thruston and John Pughe. The
prisoner, whose real name was not known, was charged with
obtaining money under false pretences—namely, by repre-
senting himself to be John Jones, the son of Mr. Jones, the
brother of Mr. Edward Jones, draper, and who had just
returned from Australia after a prolonged absence. Edward
Jones deposed—l am the son of the late Mr. Lewis
Jones, who died some years ago. My mother is still alive.
I first saw the prisoner on Wednesday evening, Dec. 23. A
woman of the name of Margaret Russell came to my shop,
and shaking hands with me said that she had a friend with
her that I should like to see very much, adding, " Your
brother John has come home." The excitement at this was
very much, and I took her out of the shop to the kitchen
to tell my [mother. The excitement was so much that I
could not come to myself in a minute. She then requested
me to go with her to Richard Davies's shop. I followed
her there, and when I entered the shop, I suppose the pri-
soner knew me, as he came to me and said, " Is that you,
Ted?" and then put his arms round my neck and kissed
me. I said to him, "Is that you, John ?" and he replied
" Yes." I asked him if he had any luggage to carry, and he
said, " No, only a rug." I then walked with him home. We
went to the kitchen, and mother got up, and he kissed her,
and fell into a fit on the chair. I went for a glass of water,
and he recovered a bit, and then I made him a glass of hot
brandy and water. He asked mother to drink out of his
glass, and he asked me to write to Mr. —, chief engineer
of the Kangaroo, then lying at St. Katharine's Dock, Lon-
don, requesting him to remit him £2O by return of post. I
did so, and have yet had no answer. We went out for R.
walk, but he did not seem to have any recollection of
the place. He stayed in my house until Fri-
day ; my mother questioned him about places,
but he could make no reply, and he knew nothing
about places without being first told them, and then would
say, " Yes," " Very well," " How strange the place ap-
peared now," and such like. He told us that he came
from Australia on board this vessel, and that she was con-
signed to Liverpool, that she had been to Queenstown,
and had passed Holyhead on the Thursday, previous, and
telegraphic message was received off there that she
a must
go to London, where she arrived on the Sunday.
And then
he related that he had had some important
business with the family of William Russell, and had in-
formed them of the death of their son at Ballarat ; and after-
wards he gave his version of his finding Margaret Russell
out in London, and of his visit with the family a few miles
below Aberystwith. Prisoner slept at my house on the
Wednesday night, and on the Thursday morning came to
prisoner
n:twwgyaeollulj:e ,jri into
ohownnith ie".ec hk kit-
chen me to the shop, and said that as his trousers were so
shabby he should like to have a new pair, and would be
very glad to have them by Sunday. I got the tailor to
measure him for a new pair. He had from me a necktie, a
stick, a pipe, and a shirt. I never had known my brother.
I was too young to remember him when he went away.
He had the things upon the representation that he was my
brother. He several times asked if I doubted whether ho
was my brother. After being out for a walk on Friday,a hol
asked me for five shillings. In the evening of that
went with him to the station to meet .
askedround mh
her
ri if he :kw;
was my
i ter and yshe
msoynesrsput his arms
The
prisoner made no reply. They walkedeCaptain John
hn
Pryce,
who
eedaPhtainii which he did not like.
and then
yasbkreodthheim,r. The‘ls that
scihsethnr
tfi:shtim,douabuted dquhehisni,itm,oantond
stholodiwn
rtahrype
had
Captainc o m epiryntceo tthoeldsho la;
(Pryce) had put on his arm when they were boys together.
Hotel, came
the show room. Prisoner
called witness aside to wanted to
and then went
m.
fight CaPtain 1:17-ii• Lewis, of the Dovey
Iced me to fetch my brother home. He came
Prisoner said that he did not like to be bothered,
tome, and as
My sister was sitting•
home with me. in the kitchen, and
asked her what was the
he matter with her ; did she want
. 'v
anything ; he would gi e her a cheque. She said. she did
not want money. He asked for a candle, and then went to
the same evening Miss
bed, and complained of being sick. He took a draught of
water, and said he was better. I asked him to show me
the marks upon him ; my mother having told me of the
marks, and of a birth-mark or mole on my brother John's
side. I made him show his two arms to show the two J's
referred to by Captain Pryce. He was rallier obstinate at
irst. There were none of the marks upon him. I then
told him to get up and dress himself, that there was no
place for him there. I was convinced that he was not my
brother. He gave me his purse, and told me to take 255.
out of it, which was the amount he had from me, which in-
cluded the £1 my mother gave him. Sergeant Roberts was
down stairs, and when he saw him prisoner said, " I am in
for it now." Mrs. Mary Lloyd, last witness's mother, de-
posed that the prisoner had had £1 from her on Thursday.
She had remarked to him that if he was her son he was
greatly altered ; to which the prisoner replied that the
world had greatly altered him.. He had seen a deal of
trouble. She had doubted him being her son during the
Friday, in consequence of his answers to her questions.
Her son John had been absent",ll9 years, and she was con-
vinced that prisoner was not her son. Capt. Pryce deposed.
that the prisoner was not John Jones, Edward Jones's
brother. He had sufficient recollection of him to recogn.i._
NOW=
John Jones at once. Prisoner was committed to take his
trial at the next quarter for obtaining money
faze pretence,
der