The Sun.
London, England, 1853-07-25 00:00:00

LONDON, MONDAY, JULY 25, 1853.

The Succession Duty Bill received its second
reading in the House of Lords on Friday evening
without any division being taken as to its prin-
ciple. So far all is right ; but, unfortunately,
there were indications of " breakers ahead" that
threatened to oppose formidable obstacles to its
safe arrival in the destined. port, Lord DERBY,
in a long and able speech, enumerated a variety
of objections to the details of the bill, and declared
that,
.although he would not oppose the second
reading, lie shoUld -certainly bring forward
amendments in • committee calculated to remove
what he considered the more serious objec-
tions to the measure. We trust, however, that
the Noble Earl will be contented with: recording
his protest against the portions of the measure
which he may consider unjust or impolitic, with a
view to its future improvement and that even
should ho persevere in this i
lie has announced, their Lordship:ten ion which
generally will
not incur the risk of a serial,
eollision with the
popular branch of the Legislature on a. subject
which is acknowledged to be
the key-stone of
the entir. Budget—the matter on which the
entire financial arrangement of the Session,
the preservation of public credit, and the on)
Power
of making the revenue sufficient to provide for the
necessary expenditure of the session, mainly
rend. Such a course would, at any time, ane-d
under any circumstances, be most imprudent, but
it would, at this moment, be peculiarly dangerous,
In the present lowering appearance of the political
horizon, -with the Russian difficulty still impend-
ing, we can scarcely suppose that any Noble Lord
would incur the grave responsibility of rejecting a
Lou, of such -vital consequence,
money bill, and one,
which had been deliberately =>anctioned by a large and
decisive majority of the popular representatives, and
by an overwhelming majority of the people. It
must not be forgotten that any alteration, how-
ever trivial—that any change in the least impor-
tant detail, must be as fatal to the measure as a
decided rejection on the second or third reading.
The House of Commons will not permit any tam-
pering with its constitutional and most Cherished
privilege. Prom time immemorial it has as mmed
the office of
guardian of the public purse, and
provider (-f the necessary supplies for the liqui-
dation of the nation:ll liabilities and the
main tee ant or the establishments.
It is not at a moment like the present , that
it will sanction such an encroachment on one
of its unquestioned rights, The only option ac-
corded to the. Upper House has been that of
simple acceptance or i 4 rejectio and, if a majority
of the Peers had made up their minds
to brave the
consequences of such a step, it would be more
straightforward and manly to do so by a direct
vote, than to get out of. it by a side wind ; and
we believe that Lord DEBBY would - himself he

the laslA to propose or even to sanction a step so
inconsistent with the honour and dignity of his
order. We cannot feel surprised if he should take
every opportunity to express his disapprobation of
certain provisions, that he should endeavour to lay
the foundation for future alterations, but that he
would seriously attempt to throw it out, and,
as we have stated, any alteration would be -tanta-
mount to rejection, we cannot and will not credit
until we have witnessed the success of the ex-
periment.
In truth it is not the time, nor is their Lordships'
House the place in which a contest on such a sub-
ject could be waged. We have never been indifferent
to the many serious objections to the measure,
and the great hardships that would be sustained
through its operation. We have repeatedly
pointed out the superiority of a judiciously
and equitably assessed Property Tax as a
fiscal instrument to a duty on successions.
But unless the Legacy Duty were totally abolished,
the extension of the tax to real estate and settled
personalty became inevitable. The evasion of the
duty by one description of property could no
longer be tolerated, and the equalisation of the
burden was demanded in terms that could no
longer be ruiaunderstood or resisted. The . only
alternative lay between an increased and modified
Property Tax, and a Tax on all successions, without
exception of any sort, kind, or description, and
the renewal of the Property and Income Tax,
without any recognition of. the distinction
between permanent and precarious income,
and the preparations for its gradual reduction
and ultimate extinction precluded the possibility
of escaping some enactments analogous to those
now under notice—enactments which ought to
have been darried into operation under the aus-
pices of WILLIAM' 'PITT, when the revenue arising
from the Probate and Legacy Duties could not be
dispensed with.

In passing the bill unmutilated during the pre-
sent Session, the door will not be closed against
future ameliorations, or against the total aboli-
tion of the entire tax, if an adequate and suitable
substitute be provided. No duty can become
due or payable for at least twelve months ;
and if any legislation should take place
in the interval, the benefit thereof may be
extended to those who will have incurred lia-
bilities during the time. We believe that the
experience that will have been acquired of its
working during that time, the provision which
parties may be called on to make for payments
trenching largely on capital, will have the effect
of changing the direction of the current of popular
feeling, and inducing a general preference for a
certain Property Tax levied on income rather
than an uncertain Succession Tax levied on capital.
Any collision between the different branches of the
Legislature at this moment would materially pre-
judice the chances Of an amicable arrangement,
and fasten on the burden which it is desired to
avert. We look, then, confidently to the. imme-
diate passing of the Bill in its present form. It
would be questioning the prudence, if not the
sanity of their Lordships,' to entertain any doub
as to the result.

The reports from and concerning Russia are
still all of a pacific tendency. Some declare posi-
tively that the CZAR has definitively accepted the
mediation of Austria, and consented to refer the
entire matter in dispute to the decision of his
brother Emperor. Others, with equal plausibi-
lity, assert that he has received most favourably
the propositions which have been approved of by
the representatives of the other parties to the
Treaty of 1841, and that lie only awaits further
intelligence from Constantinople to carry them into
practical execution. These are, no doubt, very
satisfactory tidings; but we must see that nothing
is likely to occur calculated to dash the cup from
the lip at the last moment, and to impede, if not
altogether to prevent, the contemplated arrange-
ments—so that. the Russian troops may remain in
the occupation of the Principalities during the
winter, and proceed en route to Constantinople in
the spring, before the combined Fleets of France
and England could render effective service in
the Black Sea. Considering that so much time
has already been consumed without any decided
result, and that barely two months remain for
maritime operations—considering, too, that an
emeute in Turkey, or a successful result of the
diabolical conspiracies that are alleged to exist
against tie life of Louis NAPOLEON, would enable
INTICHOLAS to carry out any designs which he may
have conceived for the destruction and annexation
of the Ottoman Empire—we cannot confidently
rely on any auguries, however auspicious, or any
promises or obligations however stringent, until
the invading army is withdrawn from the Danu-
bian Provinces, and has recrossed the Pruth with
all its materiel and munitions of war.

We must confess, too, that we do not very
highly approve of the matter being submitted to
the sole arbitration of Austria. There have been
too many reasons to doubt the sincerity of that
Power—too many suspicious circumstances con-
nected with the proceedings of FRANCIS JOSEPH,
to enable us to await his decision without some
degree of uneasiness. We cannot forget the ex-
traordinary degree of influence which NICHOLAS
is supposed to exercise over the mind of the
Juvenile Emperor—the tardiness of Austrian
interference until the flags of France and
England floated over the waters of Besika
Bay, in close proximity to the Dardanelles—the
movements of its troops towards the Servian
frontier—and the undue tenacity with which its
claims were pressed, at a period ,so very inoppor-
tune, on the Divan. We cannot strike out of the
calculation the notion, whether well-founded or
otherwise' we need not now pause to inquire, that
Austria is supposed to hanker strongly after some
of the Turkish provinces ; and that, if the dis•
membermeut of the Ottoman empire were fully
consummated, it is more than probable that no
inconsiderable portion of the spoil would fall to
its share. Could we, then, consent that ourancieut
ally should refer all existing disputes to the arbi-
trament and final determination of a Power di-
rectly interested iu pronouncing an adverse judg-
ment ? No. The lamb might as well have
yielded itself a prey to the assailing wolf in the
first instance, as have purchased a brief respite
by submitting its case to the decision of a lupine
tribunal, where its prosecutor and the . presiding
judge would have participated in the banquet on the
torn remains of the innocent victim. We acknow-
ledge that we dread the interference of Austria,
notwithstanding all its fair promises and apparent
impartiality.
But supposing that NICHOLAS had even accepted
the propositions of M. DE BOURQUENE; sanc-
tioned and approved by the other diplomatists,
that he was ready to affix the imperial seal to a
treaty based on that foundation, would nothing
remain behind of which advantage might subse-
quently be taken ? What arrangements would
be.made for the evacuation of Moldavia and Wal-
lachia should it take place previous to or simul-
taneously with the return of the French
fleet ;to Salamis, and the English fleet to
Malta Count NESSELRODE distinctly declares
that there will be no withdrawal of the Russian
army until Turkey shall have rendered full satis-
faction, and `` the presence exercised by the atti-
tude of the raaritimieppoo7e.wrsitshhallequhaalveceased;"
while , Lord CLA.RE2 N
determina-
tion, avers that there shall be no removal of the
fleet until the evacuation of the Principalities has
been accomplished. If then the preposition of the
Powers
should be accepted, which is to
yield on the remainin
question, as to the
g
priority of the naval or military retreat ? An in-
superable difficulty may arise on this apparently
trivial' question.
.

-
But, again, if everything else should be amicably
arranged, who is to pay for the expenses °mi.
sioned by the act of aggression—expenses not
merely of the Russian but of the Turkish prepa-
rations ? It is generally rumoured, and almost
as generally credited, that Russia will demand an
indemnity, which Turkey could not and ought not
to pay ; and that in failure of obtaining satisfac-
tion thereof, she will continue her occupationof the
provinces. Every circumstance, too, affording ad-
ditional confirmation to the accuracy of these ru-
mours, we find an ample supply of provisions for
mouth;:, contracted for, military roads constructed,

and fortifications repaired and improved. Every-
thing that can by a possibility strengthen the
position, is effected with reckless prodigality.
Where there is such a total disregard of expense,
and every indication of a permanent occupation,
we may readily suppose that the AUTOCRAT has
made up his mind as to who shall pay the piper,
and the means by which he will enforce the liqui-
dation of his demand. We must not, then, be
too sanguine as to the pacific solution of the diffi-
culty, or induced to let the golden opportunity
slip away, in vain reliance on the specious pro-
raisestheWestern
of the AUTOCRAT, who, having once deceived
oPocwe.ers, is no longer deserving of
implicit
confidence.

The war in Burmah "drags its slow length
along," precisely as may have been predicated bj
, any one acquainted with Eastern policy. The
men of the burning clime can only be brought to
book by force, and our application of force has
been from the beginning absurdly directed—more
absurdly applied. Only self-sufficient ignorance
in supreme authority could have adopted Rangoon
, for the point of first attack, to render it after-
, wards a base for operating up the Irrawaddy in
its whole length, and to reduce a king who can,
by retiring, lengthen that line by a thousand
miles—who can dispute, if he chdoses, many
strong positions as he retires, and, if beaten, leave
pestiferous swamps to do battle for him ! What,
we say, but self-sufficient ignorance in supreme
authority could have determined on such a line,
when a short safe movement across Arra,can and
by the Aeng pass, would have brought the army
at once upon the river, cutting the long unhealthy
line from Rangoon in half, and giving the power
to assail the capital up the stream, or Rangoon,
by descending it, with the advantage of taking
all the Burmah defences and forces in reverse,
separating their troops in the lower country from
those defending the capital.
This pitiable ignorance of the great principles
of war, which does not require a military head to
forbid—though not to forbid it would be damna-
tory to the reputation of any 'General—has now
brought the operations to a fix, and negotiations,
bullying, boasting, the if and the what I will do,
are all brought into play. They will be fruitless.
Eastern politicians understand their work. They
cannot be beaten in that way. They will lie,
fawn, flatter, threaten, appeal to justice and to
religion. They will promise and interpose delays
while they are preparing for battle, and make
piteous appeals for mercy, for forbearance, offer
ing amity, entire submission, and even love, al

the moment their swords are raised to smite.
This was the way of the Ameers of Scinde with Sir
C. NAPIER. So it is now, apparently, with the
Burmese towards General GODWIN, and it will
ever be so with the subtle barbarians of the East.
Sir C. NAPTER has been, with all the virulence
that malice, and ignorance, and dishonesty com-
bined could produce, accused of having assailed

the Ameers when they were dreaming of anything
but wPoor, innocent, sincere, simple souls !
They expostulated
against coercion, they declared
aloud for peace, they sent their commissioners to
negotiate ; • they would do anything to avert
the anger of the power which menaced
them that is, while their plans for war
were incomplete, their gathering army unable
to strike, and had Sir C. NAPIER been deceived
by their negotiations, had he trusted to the infatu-
ated political Outram, who, without the wisdom
of the Serpent, hissed mischief in his ear, the
Ameer's subtle negotiators would have kept the
General and his troops in suspense, until the
sharp Belooch swords were at their throats. This
should be a lesson to General GODWIN. He may
be assured that negotiations and promises without
acts for guarantee, will end in peril greater, per-
haps, than is now anticipated. If the whole sys-
tem of operations be not soon changed, the Direc-
tors may yet weep tears of blood as freely as they
are now weeping tears of gold, for Lord. DALHOU-
SIE'S warlike ignorance.

Mr. MACAULAY reminds us continually of his
own Halifax. For all the trimming legislation of
the Whigs, their great orator displays an unmis-
takeable predilection. Two of his three orations
this session have been delivered in the cause of
compromise, and of compromise with a lion's share
for tho advocates of vested abuses. We have
scarcely forgotten his endeavour to cover the coali-
tion work of Sir CHARLES WOOD and the India i

House from the irresistible onslaughts of the
Indian Reformers, before clown lie comes to the
House, to invest, if possible, with a halo of ora-
torical glory, a most miserable clerical compromise
of the Edinburgh clergy with tho Lord Advocate
and the present Government. Mr. MACAULAY,
like Lord JOHN RUSSELL, is successful enough in
enunciating noble principles, and we listen, except
as taught by "experience, with the full expectation
of propositions in accordance with them. Uni-
formly, however, we find this discernment and
appreciation of the nobler and better, to be but
the prelude to the old avowal sed deteriora sequor,
to the defence of some utterly contemptible com-
promise with confessed evil.

Let us glance at the oration for the Edinburgh
Annuity Tax on Tuesday night. Mr. MACAULAY
declared that the " cost of the Establishment for
Edinburgh was enormously disproportioned to the
wants of the inhabitants," " frightfully dispropor-
tionate compared with the scale of other large
cities in Scotland." He proved by calculation that
it was "at least three times greater than its cost
in other cities ;" and that hence the inhabitants
of Edinburgh " had a real, a substantial grievance
to complain of." Well, to rectify this part of the
" substantial grievance," Mr. MACAULAY pro-
poses that the 18 ministers, whose congregations
average some 20 or 30 persons each, should be
xeduced by—three ! That 18 clergymen preaching,
just like those in the city of London, to nearly
empty churches—preaching to congregations which,
all, put together, would not outnumber one of the
congregations of the popular Free Church preach-
ers, actually non-resident clergy also, should be
reduced, if reduction it can be called, to fifteen,
and should still enjoy 5501. a-year for doing next
to nothing. A truly substantial redress this of a
substantial grievance !

The substance of the Annuity Tax case is this.
It affects only the, Old Royalty as it is called, con-
taining about one-third of the whole population
of Edinburgh, which now amounts to 160,000.
It is.a tax of per cent, on house property, and
was collected by the Corporation who paid the
salaries of the ministers. Previously to 1808, it
could be levied only for six ministers who received
3301. each. In that. year, however, a bill was
framed on the subject, into which clauses were
smuggled as it passed through Parliament,
in virtue of which the number of ministers was
increased to eighteen, and their salaries to 750/.
per annum. This led to endless disputes, which
resulted in the corporation undertaking to pay
the 'ministers , 5201. each. • The arrangement
lasted till 1820, when the clergy again undertook
to collect it. Their doing so became the signal
for fresh resistance : and summonses, sales of
goods, imprisonments, and even calling out the
military, were the fruits of clerical tax-gathering.
At length in 1848, Mr. J. 8. LEFEVRE Was de-
Ipnted by the Government to take evidence on the
subject. It became clear enough that the griev-
ance was indeed "substantial." Out of 10,0001.
collected in ono year, 8,0001. was paid by persons
who never attended the church ! In the Old
Town there are eight churches, but out of 8,480
sittings only 655 were let to persons residing
within the Royalty. There were in them not
less than 5,882 sittings unlet. Another gross,
iniquity is, that all persons belonging to the
College of Justice, the wealthiest portion of the
residents, are exemptfromthe tax, and, as Mr. MA-
CAULAY stated, " a poor dissenting shoemaker
actually paid to two churches, while the wealthy
submit
the to
such
secession
of
gallingthe
Free provocations
Church,
ofas course,these
the anomaly and disproportion is far greater than
ever. Edinburgh is now amply provided with
places of worship, but it is by dissent, or, at least,
it is the Dissenting Churches which have all the
congregations. Seventy-four of the latter are
nearly all of them well attended, while the twenty-