The Sun.
London, England, 1854-03-22 00:00:00

Well, the resolution with respect to the Income
Tax has, after all, been carried, sub silentio. The
anticipated discussion has ended in smoke ; not a
single member was forthcoming to demand even
an expression of opinion in favour of a more
equitable apportionment of the charge, or to pro-
test against any increase of the burden until some
attempt had been made to render it more tolerable
to the community. It is perfectly clear, there-
fore, that public opinion is not represented in the
House of Qommons. Were it so, many indignant pro-
tests would be offered against the iniquitous impost.
The golden opportunity for obtaining some kind
of modification would not be treated with such
contemptuous indifference and careless apathy.
One notice of, amendment only was given.
One gentleman only appeared honestly desirous of
bringing his views before the House and the coun-
try, and he was absent through inadvertence at the
time first appointed. Sir HENRY WILLOUGHBY'S
amendment did not, however, strike at the root
of the evil. It did not even in any degree assail
the obnoxious principle of the equal taxation of
all descriptions of income, or the oppressive and
inquisitorial mode of collection. All it aimed
at was, that the additional threepence-halfpenny
in the pound should be collected by two
half-yearly payments, in place of the whole
being levied for the half-year commencing
on the sth of April next. This proposition
was moved on bringing up the report. We con-
fess that we did not feel greatly interested in the
result, which, as might have been anticipated,
ended in the rejection of the proposition. It
clearly would not suit Mr. GLADSTONE'S purposes,
who may want to continue the additional pay-
ments, in case the Emperor of RUSSIA should not
be brought to reason quite so speedily as may be
anticipated ; and in the strange subservience
that appears to be exhibited by men of all parties
to the fiscal Autocrat, it seems tolerably certain
that his commands will receive ready obedience.
We confess that we cannot fathom the motives
of those who were once reputed to be independent
members, but who now appear to be the most
servile followers of the Minister. It has, we
know, been asserted, that any suggestion or pro-
position for providing the sinews of war should,
under present circumstances, be accepted, not
only without resistance, but without remon-
strance—that the representatives of the people
should be willing not only to vote all the
supplies requisite for the vigorous and ener-
getic waging of war, but that they should do so
in the very mode suggested by the head of the
financial department. We must, however, pro-
test against this slavish doctrine, which would
reduce the body, once so potent, to little better
than the condition of a parcel of Marionettes, whose
only duty was to receive and submissively register
the decrees of the Minister of the day. The most
strenuous Ministerialist cannot be more ready
than ourselves to encounter any burden, or any
danger in the cause of honour, justice, and hu-
manity, that we may be enabled to protect the
comparatively feeble when unjustly and wantonly
attacked, and to resist the unwarranted aggres-
sions of the powerful oppressor. But that does not
compel our assent to a grievous act of injustice to
thousands and tens of thousands of our country-
men, or induce us to close our eyes to their
wrongs and their sufferings.
If the war could not otherwise be carried on,
we might be induced to surrender our decided
convictions for a time, and even endeavour to
persuade our fellow-sufferers to bear the inevitable
evil, if not patiently, at least silently. But
there is no such necessity. The money could be
just as easily collected under an equitable as an
inequitable system. Indeed, the less obnoxious
to the charge of injustice, the more freely and
willingly would the demand be responded to. It
is before the crotchet of Mr. GLADSTONE that the
popular representatives are bowing down—a
crotchet not shared in by even two of his colleagues,
or a tithe of their supporters in the Commons
House of Parliament--a crotchet which is pro-
ductive of the most demoralising influences on the
public mind. Convince the people of the injus-
tice of any charge, and a very considerable
proportion will endeavour to evade it by
any means whatsoever. It is true, that
many will iespect the law, however objection-
able, but such submission will not be general, and
great numbers will resist, an unfair demand by
unfair means.
Now, if there were no other reason to be urged
in favour of a modification of the tax, the argument
on behalf of public morality would be irresistible.
We should remove the temptation to fraud and
deception. We have it, on the very highest autho-
rity, that a fair assessment may be made under
every other schedule save D only. An unexcep-
tionable witness, Mr. PRESSLY, in his evidence
before the Select Committee, said—" At present
everything being charged at its first source, we
are quite sure of the tax upon every penny ; we
get every penny upon the dividend, 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." The profits of trade
cannot, however, be ascertained with any pretence
to accuracy. When the Commissioners surcharge
a trader, it is a mere guess, and it not unfrequently
happens that when they make the attempt, they
inflict gross injury on the party, who may, while
acting in the most bona fide and straightforward
manner, be charged double or quadruple his fair
proportion. Those who make up their minds to
defraud the revenue succeed but too often in
doing so. Mr. TILL declares that " the decision
must be taken, generally speaking, according to
the conscience or the will of the party who comes
to appeal, or makes the return." While Mr.
Timm adds his testimony that it "is almost im-
possible to get evidence to prosecute a man for a
false return under Schedule D, the amount of his
profits being only known to himself." Need we
wonder then, that, to use the words of Mr.
PLESSLY, " there is great evasion on the subject,"
or can we impugn the opinion of that experienced
officer, that " the longer the tax exists, the eva-
sions will go on increasing under Schedule D?"
Surely, then, a regard for public morality should
induce our rulers to do something to remedy this
serious evil. If the people show themselves reso-
lute, the attempt will be made ; but while they
remain apathetic and indifferent, nothing will be
done. There can be no doubt as to the state of

public opinion, but it should be proclaimed in
distinct and unequivocal terms, so as to leave no
possibility of mistake. It is for the people them-
selves to do so, and for fiscal reformers to take

the lead in exciting the necessary agitation on the
subject. There is yet time to achieve a triumph.
The resolution of Monday, and the bringing up cf
the report last night only authoriged the
introduction of a bill. There will be sundry
stages at which the unfair principle may be as-
sailed, and, if the chances be thrown away, the
people will fully merit the perpetuation of the
grievance.

VISIT OF THE QUEEN' TO THE OLYMPIC THEATRE.—
Her Majesty and Prince Albert and suite last night
visited the Olympic Theatre. The house was crowded
in every part.

The Court will return to Windsor for the Easter holi-
days, on Saturday, the 15th proximo.
Lord and Lady Lyndhurst and the Hon. Miss Copley
have left George-street, Hanover-square, for Turvill-
park, Henley-on-Thames, until the week after -next,
when they return to town for the season.
Mr. Peto and Mr. 1). Waddington paired on the
Ministers Money (Ireland) ; Mr. Peto for, Mr. Wad-
dington against, the amendment.
FALL IN THE PRICE OF BREAD.—Yesterday a general
fall in the price of bread took place throughout the me-
tropolis, of one halfpenny in the 41b. loaf. The best
bread at the \Vest-end is now 100., and 11d. the 41b.
leaf; second quality, 9d. to 94d. ; and third quality,
81d. and Bd. In the eastern and southern metropolitan
districts the same quality of bread is sold at all times
one halfpenny less for the 41b. loaf than in the central
and western districts.

Business done.
3 per Cent. Consols Annuities
India Stock 23489
Console for Accbunt 18th April 893 1
Exchequer Bills, 2d.. I
£lOOO
.. 6 4 p
2500 3 7... P-
Small 3 7 p
PRICE OF FOREIGN FUNDS AT ONE O'CLOCK.
Brazilian Bonds, 5 per Cent. 951 6
Groek Bonds, Red
Mexican 3 per Cent.
Russian Bonds, 1822, 5 per Cent. £St B5 3i x d
Ditto 41 per Cent 74 5
Spanish? Mew Deferred, 3 per Cent. 174
Dividends on the above payable in London.
Dutch Exchange, 21 per Cent. 12 Guil
Ditto 4 per Cent. Certificates ..., . 83i
HA LF.PA ST TWO.
89$ 1
894 1

Consols ,
Ditto April Account

MARKET NEWS-(THIS DA Y.)

CORN EXCHANGE.

The supply of English wheat here to-•day was limited;
nevertheless, the demand for all descriptions, owing to the
immense imports from abroad, ruled heavy, at almost
nominal currencies. To effect sales, lower rates must
have been submitted to.

A very large quantity of foreign wheat was brought for-
ward, and the week's arrival is upwards of 50,000 qrs.
Most kinds were offering on lower terms.
Barley sold heavily, and the quotations had a downward
tendency.
The oat trade was dull and drooping.
Beans and peas commanded very little attention.
The top price of town-made flour was 70s per 2801bs.

ARRIVALS TIIIB WEEK.
50,58_0
1:10ey. Malt. Oats. Flour.
2,050 3,910 940 840
1,400
54,120 2,470 br

Wheat.
G9O

English ••
Irish •• • •
Foreign ••

WHITECHAPEL.
The general trade ruled steady to-day, as follows :
Beef from 3s Od to 4s 2s; mutton, 3s 6d to 4s 4d ; veal,
3s 6d to 4s 10d ; pork, 3s 4d to 4s 8d per Sibs by the
carcase.

BOROUGH HOP.
We have to report a moderate demand for most kinds of
hops, the prices of which are well suppu )rted.

THE NEW JUDGE.-RECORDERSHI P OF BRISTOL.

There is not, we are informed, any longer a doubt tha
Mr. Crowder will be the nei Judge. It is added that.
the Attorney-General will himself take the Recordership
of Bristol, which Mr. Crowder vacates. The office, it
will be remembered, was held by Sir Charles Wetherell,
Sir Vicary Gibbs, &c. It is understood to be worth
about 7001. a-year.

BANK OF ENGLAND.—Yesterday th e general court of
proprietors adjourned from Thursday la tst for the purpose
of taking the determination of the pro prietors by ballot
on the resolution proposed by the Go vernor, Mr. John
G. Hubbard, "that a dividend be made of 41. 10s. per
cent., interest and profits, for the ha lf-year ending the
28th February last, without any dedaction on account
of the income tax," was held in the large room at the
Bank. Precisely at 4 o'clock the balloting jars were
closed, and shortly after Mr. Vine, tl ie scrutineer, an-
nounced that the resolution was carri ed, and the meet-
ing separated. The dividend warrants will be payable
on the 6th of April next.
LETTERS FOR THE FLEET IN THE; BALTIC.—MaiIs
will be made up from time to time, as opportunities
occur, for transmission to her Majesty's fleet in the
Baltic. Letters for soldiers and seamen in the fleet,
with respect to which the regulations required by law
have been duly observed, will be forwarded on payment
of ld. Letters addressed to commis:sioned or warrant
officers will be chargeable, under the Treasury warrant
of the 21st inst., with a rate of 6d. when not exceeding
oz. ; ls., when exceeding oz. and not exceeding 1
oz. ; 25., when exceeding 1 oz. and not exceeding 2 oz.;
and so on, which postage must be paid in advance. No
charge will be made upon British new spapers addressed
to the fleet, provided they are duly stamped and posted
in conformity with the established reg ulations.
THE MURDER IN ST. LUKE'S.—Ant inquest was held
on .Monday evening, by Mr. Baker„ on the body of
Jane Hennen, the circumstances of %whose death were
recorded on Monday in this paper. The jury returned a
verdict of " Wilful murder" against William Vernon
Hennen, her husband, who is in custody.
GREAT WESTERN RAILWAY OF CANADA.—The ac-
counts from British North America embrace a very
favourable statement of the Great Western Railway of
Canada,—.a line of 228 miles, recently opened, and the
stock of which is largely held in England. The receipts
showed a rapid increase, and for the week ending the
3d of March they had reached 4,980 1. Much of this
activity may doubtless be attributed to the demand for
wheat and flour.
THE FAILURE OF MESSRS. ELKIN AND CO, With
regard to the failure of Messrs. Elkin and Co., having
been caused by advances to correspondents in the West
Indies, it is understood that the amount due to them
from Jamaica is comparatively small, and likely to be
realised in full within six or twelve months. Demerara
appears to be the quarter in which the largest amount
of their funds has been locked up.
RUSSIAN PRODUCE.—The markets fo.r Russian pro-
duce, notwithstanding the extent of the recent rise, con-
tinue to exhibit great firmness, and prices yesterday pre-
sented a further slight advance.