The Sun.
London, England, 1853-05-02 00:00:00

preisrinagnnfurmumtoaG
en ved in like manner. A pays the Government nothing ;
similaro Government
n in
esno
tu r; c
C,e
wCho hasis
i2hoOt
111. e per
B, who has 11. per annum more than A, pays 21. ls. Bd.
of 1001. per annum more than B, pays only 21. Is. Bd.
enjoymentan um
more than the latter. That is to say, C for his excess
of 1001, over B, pays only just as much as B pays for
his excess of 11. over A.
This is surely contrary to all just principles of taxa-
tion. It may fairly be assumed that the capability of
contributing to the revenue increases with income.
Taking away 5 per cent, from 5,0001. a year, is the same
process proportionally as taking away 5 per cent. from
5001. a year. The gross income left, however, is far
greater in the one.case than in the other. Ido not here
mean to assert that this affords any grounds for the es-
tablishment of a graduated system of taxation, in which
the per tentage should increase with the income--a
scheme most unsound and improper. It is quite enough,
however, to show the unfairness of any plan which
would have the effect of reducing taxable incomes below
those which come within the circle of exemptions. I
should be glad to see Mr. Gladstone's financial scheme
freed from an objection which it will be impossible to
refute. The instant that a tax is pronounced unjust,
the moral feeling of society is apt to be enlisted in favour
of those who resist it. When this is the case the tax is
likely to produce but little for the revenue. For this
cause was it that we doubted whether the expectation of
the Chancellor would be likely to be realised in the por-
tion of the scheme to which I would direct attention ;
and I trust that it is -not too late to introduce such
modifications as will redeem the plan from the obnoxious
features.

A SUPPORTER OF A JUST TAX.

SPORTING NOTES.—No. CCOOXVIII.

CHESTER SPRING MEETING.

The present Meeting in the ancient city of Chester
will be, without exception, the greatest that has ever
taken place there. The weather promises to be uncom-
monly fine ; the amount of public money to be run for
is larger than usual ; the entries for the majority of the
stakes considerably exceed those of previous years ; the
course is in the best condition ; and all the minor
arrangenients are such as to call forth unqualified praise
and admiration. Mr.;Topham and the Racing Com-
mittee have done their, duty in such .ar manner that
nothing is left to be
The arrival of horses up to this morning have not
been very numerous ; but an immense number is ex-
pected to-day. Wintringham'i lot was the first to put
in an appearance, followed at intervals_ by horses from
most of the smaller stables.. Everything in the,shape
of a stable was' secured last week ; and from the num-
ber of stalls engaged, not less than .320 horses will be
on the spot to-morrow.

This Monster meeting commences to morrow at half-
past one, I believe, with the Grosvenor Stakes of 10
sovs. each, h. ft., with 30 added, Grosvenor Course (one
mile, one furlong, and 260 yards). This stake has ob-
taMed eight subscribers, and they have to name to-day.
A Sweepstakes of 5 sovs. each, with 30 added, once
round and a distance (which is about 1 mile 1 furlong
66 yards), follows next. This stake also has yet to close
and name.

The Mostyn Stakes of 10 sovs. each, with 100 added
by the Grand Stand proprietors, three quarters of a
mile, will, in all probability, furnish but a very small
field should Ruby go to the post ; and as I have not
heard anything to the contrary up to the present time,
why I suppose his starting is intended, therefore to
RUBY shall I look for the winner.
The Palatine Stakes of 15 sovs. each, 5 ft., with 100
added by the proprietors of the Grand Stand, from the
Castle Pole, once round and in (a few yards more than
a mile and a quarter), has obtained eighteen nomina-
tions—about a third of whom, including Misletoe and
Exact, may be expected to show at the post. The
race, in my opinion, will fall to the lot of Mr. Merry
with EXACT ; Misletoe, aided by her 51b. allowance,
getting the second place.
The Chesterfield Stakes of 10 sovs. each, with 100
added by the proprietors of the Grand Stand, once round
and a distance, has an entry of twenty-seven. Ninny-
hammer and Charley have already paid forfeit. Talfourd
figures as the top weight at Bst 91b, and, of course,
whether he runs or not,. is of little comsequence.
Broughton and Audubon at Bst I think are over-
weighted, as is Mushroom at 7st 101 b. Valour and
Game Tommy are the only heavy weights that seem to
have a chance, although April Fool, if not knocked about
too much in her journey from Ireland, at 7st 61b, ought
to run very forward. Hatchet, Newton Lass filly,
Josephine, Ta.vistock; Mayfly, and Lady Flora seem in
safe keeping of the Dandy and Charming Woman. Of
the light weights Knavery and Jacqueline are decidedly
the best looking, Putting this and that together lam
inclined to fancy that we shall see the winner in Lord
Chesterfield's JACQUELINE ; and that Charming Woman
and April Fool will be second and third, Knavery head-
ing the rear guard.

-The Optional Selling Stakes of 5 sovs. each, with 30
added, mile and a quarter, which has yet to close and
name, will bring the first day's racing to a conclusion.
Wednesday's races will, I fancy, commence with the
Helter-skelter Handicap of 5 sovs. each, with 30 added,
T.Y.C. (nearly three-quarters of a mile). This, with
the Sixty Guineas, the gift of the Members for the city,
her Majesty's Plate of 100 Guineas, and the Scramble
Handicap, have yet to• close and name.
The second heat of the Second Triennial Produce
Stakes of 10 sovs. each, h ft, with 30 added, will, I pre-
sume, be a walk over for DEFIANCE, or, in his absence,
Mocassin.

The first year of. the Third Triennial Produce Stakes
will in all probability fall to the lot of Mr. Worthington,
with whichever filly he pleases to start ; the Field Mar-
shal second.

The celebrated Chester Cup—or, as it stands in the
calendar, the Tradesmen's Plate—of 200 sovs. in specie,
added to a handicap sweepstakes of 25 sovs. each, 15 ft,
and 5 only if declared, &c., Cup course (about two miles
and a quarter), will, I believe, be the fourth race on the
card for decision on Wednesday. The " coop" has this
year obtained the largest number of subscribers on record,
two hundred and sixteen names having been recorded in
the Register-book ; and of these one hundred and thirty-
one have declared themselves satisfied with the weight
allotted to their respective nominations. Hobbie Noble
heads the list at Bst. 101 b., and half a dozen three-year
olds figure at the tail at 4st. 71b. each. I shall not
attempt at the present moment to give a list of the
starters, as my accounts are rather imperfect on that
head as yet, but shall defer it until to-morrow. The
following are already marked as being on the absentee
list :—Hobbie Noble, Weathergage, Stilton, Augur,
The Confessor, Chaseaway, Hungerford, Cardinal Wise-
man, Adine, Muscovite, Retail, Drpsichore, The
Bishop, Redmond °Manion, Lindrick, Sally Warfoot
colt, Allegro, Timid Fawn, Hirsuta, Galvanism, Lamb-
ton, Maria, Constantine, View Halloo, Victress, Water-
fall, Ammonia, The Queen, Banshee, Madeline, Recom-
mendation, Prevention, The Hatchet, Polly, Wedlock
filly, and Charity. Newminster, I have no doubt, will
settle all the top weights, and will run something more
than respectably, finishing forward, though not the
winner. Mountain Deer and Nancy I cannot have.
Lady Evelyn, it is said, has been beaten by
the Boarding School Miss filly. Woolwich and
Chief Baron Nicholson are over-weighted. Truth
and the Prime Minister cannot get the distance. Leo-
pold carries half a stone too much. King of Trumps is
set aside to make way for Peggy. Goldfinder and
Indian Warrier are in at 7st 61b each, but neither are
likely to catch the judge's eye. Poodle, I fancy, will
not run. Gossamer ought to take some beating. Black
Doctor is the first that arrests my' attention after New-
nainster, that seems to possess a tolerable chance. At
7st 31b, and in good form, he ought to be somewhere
about the mark. Neasham and Lucio at a pound less
are hopeless. Colsterdale, I presume, will not run.
Koh-i-noor I am very much afraid is a counterfeit ; and.
Montague I shall consign to the tomb of all the Capu-
lets. Red Lion may be very good for a sign-post, but
will have a most decided horror of the winning-post.
Haricot is too moderate for a race like this. Little Jack,
will take a tremendous deal of beating ; and some very
thrifty people have got a very tidy stake upon his chance
of victory. Cali ban and Bellewstown are desperate. lanthe
is to be Isaac Day's horse, and that is all I can say about it.
St. Michael, Vermuth, and the Countess ofTeba are no go.
Scarecrow has often been what his name implies to the
ring, and I should back him to be nearer last than first.
Richmond, to judge from his exhibition this spring,
ought to run moderately well. Braxey, notwithstanding
his light weight and the large amount of money he has
been backed for, will finish " nowhere." Happy Joe,
unhappy quad, you are no good here. Next comes a
name that I must not trifle with, for I shall be much
mistaken if Mr. Parr does not see his son of Sweetmeat
pass the post one of the first four. The next half-dozen
in the scale of weights are completely settled by the pre-
ceding and Missive. All the high weighted three-year-
olds are made pretty safe by Peggy and Talfourd, the
former of whom was yesterday backed for the largest
amount ever laid in one bet, by the Leviathan, that she
AdindnnEotliczaarr,
Hy
eolffenat,he C, the
ord-Lieutenant ieeutbey and
nantartehteheoaks.
only
other animals seemingly of any consequence. To sum
the Black Doctor, Little Jack, Trifle,
up, I fancy that the front rank will probpabegly
ycoannsidstthoef
andb
best of
for the Wintningham'sabsolute lot
—innTeralfetiournrdinoernd Lo
Ie
rnd-Ltoieutenant ,

TRIFLE.
THE SPIRIT OF THE TURF.

RACING FIXTURES FOR 1853.
The figures within parenthesis denote the number of
days' racing.
MAY.

Chester (4) 3
Newmarket Sec Sp (3) 10
Liverpool Hunt (2) 11
Shrewsbury (2) 11
Edinburgh (2) l2

Redditch (2) ...............15
Bath (2) .....................17
Manchester (3) ............ 18
Epsom (4) ....:............24

Newton (3) 2
Ascot (4) 7
Hampton (2) 15
Beverley, Hull, &e. (2) 15

Bibury (1),,,,,,..
...... ......... 42
Stockbridge (1) ...... 2
Winchester (1 ............. 28
Newcastle (3))....... i ..2g
LY.
Stamford (2) ............. 19
Nottingham (2)
.............. 21
Goodwood (4) ..............26

JU
Newmarket (3) 5
Worcester (2) 5
Carlisle (3)
Liverpool (3) 13

• Brighton (2 AUG) .............. 3
Brighton Club (1)..,... 5
Wolverhampton (3) ...... 8
North Staffordshire (2) ... 9
LYarmouth (2) .............. 9
Reading (2) ............... 10

UST,
\York (3) 17
Radcliffe (3) 22
Egham (2) 23
Derby (2) 24
Eccles (3) 29
Lichfield (2) 30"