The Sun.
London, England, 1853-05-20 00:00:00

HALL, its humane originator. At one of the
latest of these meetings, one held only last week
at the offices of the Institution in Craven-street,
Strand, upon which occasion Rear-Admiral the
Right Hon. Lord BYRON acted as Chairman, a
variety of important particulars were submitted
to the consideration of those assembled, through
the able Report made by Mr. O'BYRNE, the Secre-
tary. It was intimated at the very outset or pre-
amble of that Report, that—" the importance to
the nation of Sailors' Homes, as shown in the
working results of the establishment in Well-
street, Portsmouth, Dublin, and Greenock, neces-
sitated the adoption of some organised system
whereby similar advantages might be rapidly se-
cured to each of the principal seaports in the
United Kingdom, India, and her MAJESTY'S co-
lonial possessions ; " and that it was, in fact, the
simple recognition of this necessity which had
originally suggested to Captain HALL the forma-
tion of the Sailors' Home Institution. That In-
stitution, having once been actually organised,
proposes forthwith to carry out the intentions
of its originator—" 1. By agitating the subject at
each port ; 2. By promoting and encouraging the
formation of local committees ; 3. By affording
every information to such committees for their
guidance, as to expenses, regulations to be adopt-
ed, &c. ; 4. By heading the subscription lists,
opened at each port, by such donations as the
funds may admit of"—and through these four
practical endeavours to diffuse the advantages
arising from the new system as widely as possible
through the great mass of our maritime popu-
lation.

The existence of the Sailors' Home Institution—
founded upon these bases—dates back only as re-
cently as to the September of 1852, since which
time its promoters have been so far active that
they have caused visits of inquiry to be made to
Deal, Dover, Plymouth, Poplar, Waterford, Wool-
wich, and Portsmouth. Everywhere in these places
it is gratifying to know that they have found
their endeavours hailed with satisfaction. So far,
therefore, the Institution has met with decided en-
couragement. At the suggestion of the Managing
Director, a full Report, in regard to Woolwich in
particular, was drawn up by the Travelling Secre-
tary—a document especially called for, consider-
ing the importance of Woolwich being made 'the
scene of one of these new establishments. It has
consequently appeared that during the year 1852
" there were commissioned and paid off, at Wool-
wich, the following number of ships—viz., 12
ships commissioned, whose complements num-
bered 1,764 men, 11 ships paid off; whose com-
plements numbered 1,403, making a total of
3,167 men who passed through the port of Wool-,
wich in that year"--a number so considerable as to
render matter of peculiar interest the establish-
ment, in that particular locality-, of one of the
Sailors' Homes projected by the Institution. The
advisability of some such effbrt will nowadays
be recognised the more readily, because "it
appears that, upon the occasion of a ship being
commissioned at Woolwich, a want of men is
experienced, which it seems," says the Report,
" is in a great measure occasioned by a prejudice
that the general run of seamen have against
locating at this port, in consequenee of the allure-
ments to vice with which they are tempted, and
therefore they take themselves to ports where
Sailors' Homes are established." Bearing in
mind the singular advantages resulting from these
Sailors' Homes, it is satisfactory to know that
new ones have been opened at Belfast, at Bristol,
at Cork, at Devonport, and at Southampton,
since the establishment, in the September of
1852, of this humane and admirable institution.

It is not merely the gross and palpable injustice
of taxing every kind of income at the same rate
—of levying equal amounts from the precarious
profits of industry, and the dividends, interests,
or annual produce of well-secured property, that
has so strongly excited the indignation of the
contributors under Schedule D. The inquisitorial
character of the returns demanded, and the search-
ing investigation into the most private affairs of
the merchant or trader, conducted, perhaps, under
the direction of a rival in business, is in many
quarters regarded as even more objectionable.
The inequality so justly complained of compels the
victim to contribute fax more than his fair pro-
portion ; but there the evil ceases. But in the
other, there is a most invidious exposure of cir-
cumstances—an exposure that may be productive
of ruinous results, which brings the party into
immediate collision with the assessor, and to a
certain extent subjects him to the temptation
of himself fixing the amount which he is subse-
quently to pay to the collector. This temptation
naturally exercises a very demoralising influence.
The man who feels himself to be unfairly treated
by the undue favouritism exhibited towards
the fundholder or landowner, sees that an
opportunity is afforded, of rectifying the evil
by making a false return of his profits
return of which it is almost impossible to prove
the inaccuracy, as the real bona fide amount of
his profits can be known to himself alone. He
yields, and thenceforward becomes an habitual
violater of the law, which he never would have
transgressed but for its manifest injustice. It is
no trivial matter to inducesuch proceedings, or to
lead men of good character and conduct in other
matters into deceit and fraud.

Let it not be supposed that we are in any degree
justifying such erroneous returns, or the obtaining
of even a just exemption by such improper means.
Far from it. So long as the system, iniquitous
and atrocious as it unquestionably is, is sanc-
tioned by law, it should be respected, or at least
not directly transgressed—nor should it be ima-
gined, that we are publishing so great a libel on
the mercantile and trading classes as to assert
that fraudulent returns constitute the rule and not
the exception. That there are such cases is un-
fortunately a matter of but too painful notoriety,
but, we believe that the general body act with
strict honour and integrity, and that their returns
are more frequently in excess of, rather than be-
neath, their actual profits. It is sufficient for the
purposes of our argument to show that the oppor-
tunity for concealment is afforded, and that
it is occasionally taken advantage of, while that
there is no such liability under a Property Tax,
properly so called, or that if the attempt be made,
there are facilities for detection, which even the
most audacious would not willingly encounter.
These assertions are corroborated by the evidence
of the most experienced officers of the Inland
Revenue. Thus, for instance, Mr. PRESSLY de-
clares :—" At present everything being charged
at its first smirco, we are quite sure of the tax on
every penny ; we get every penny upon the divi-
dend, and every penny upon a man's salary. All
that we do not know is the profits of a man's trade,
but in all the other schedules it is collected to a
penny without any disclosure whatever." This is
an important statement, proving that on property
the tax may be recovered to the uttermost farthing.
—that there is no opening for a fraudulent re-
turn—and consequently that so far as contributors
under Schedules A, B, C, and E are concerned,
there is none of that demoralising influence in
operation that has been so loudly and so justly
complained of with respect to trading incomes.
And this fact may be easily conceived when it is
borne in mind that the returns under all the other
schedules are made by disinterested parties, but
under schedule D by interested persons, who are
strongly incited to reduce the nominal amount
.of their profits, and with it the actual
payment to the collector. On this point
the evidence of the experienced gentleman above
referred to (Mr. PRESSLY) may be considered con-
clusive. He says—" I think there has been great
evasion on the subject ; and I think the longer
the tax exists the evasions will go on under
Schedule D."

We thus find that the exemption of industrial
incomes and the levying the tax exclusively on
property would not only remove the great injustice
perpetrated on the mercantile and trading and
manufacturing classes, but would also remove the
fertile source of fraud—the demoralising influence
that has operated so injuriously on the middle
classes.

But it may be said—Would you then exempt all
trades and professions—the entire of Schedule D
—from the tax ? By no means. We would