The Sun.
London, England, 1853-06-18 00:00:00

THEATRE ROYAL, HAYMARKET.
'Under the managaaent of Mr. Blackstone.
THIS EVENING, Jons 18,

ROYAL LYCEII2.I THEATRE.
Under the Management of Madame VestiiB.
THIS EVENING, Jurra 18,

THEATRE ROYAL ADELPHL
Proprietor, Mr. B. Websten —Directress, Bfadaine Celeste.
THIS EVENING, JUNE 18,
Will be performed A DESPERATE GAME. Supported by Mr.
L. Murray, and Messrs. Keeley and J. Rogers; Miss Woolgar and
Mrs. Laws.
To be followed by TO PARENTS AND GUARDIANS.
. .
After which, NORMA.
To which will be added A MODEL OF A WIFE.
To conclude with THE DANCING SCOTCHMAIL

ASTLBY'S ROYAL AMPHITHEATRE.
Sole Lessee and Manager, Mr. W. Cooke.
Immense Attraction. Celebration of the Anniversary of the glorious
18th of June, by the production of the Grand Spectacle of the
Battle of Waterloo, in commemoration of the great national
victory.

THIS EVENING, and on MONDAY, JUNE 20,
And during the week, will be revived for the First Time these
Three Years, the popular Spectacle of THE BATTLE OF WATER-
LOO, reproduced with all its original dramatic, scenic, equestrian,
and military effects.
To be followed by an incomparable display of Mr. W. Cooke's
Seenes in the Circle, supported by the most talented Artistes of the
day,—introducing the Equestrian Wonder, Miss Emily Cooke, in
her unparalleled Feat of Leaping through 16 balloons, both forward
and backward, which is nightly received with deafening applause.
To conclude with the successini Hippo Drama of THE CHASE,
er LIPE. ON THE TURF—illustrating a Sporting Man's Career.
By express desire of several Families of distinction, and inaccord-
ance with the flattering request, Mr. W. Cooke has made arrange-
mentr to give a Series Three more Grand Juvenile Morning Per-
formances during the Midsummer Holidays, namely, on WEDNES-
DAY, JUNE 22, WEDNESDAY, JUNE 29, and WEDNESDAY, JULY
6. Au entire change of Performance, commencing at Two o'clock.
Box-oftlee open dully from E even to Four. Stags Manager, Mr.
W. West.

ROYAL SURREY ZOOLOGICAL GARDENS.
THIS EVENING, JUNE 18.
CHUSAN and the FEAST OF LANTERNS.
Splendid MENAGERIE, containing a vast number of Specimens of
Natural History, including an Orang-Outan, the only one exhibiting
in this country.
GODFREY'S unrivalled MILITARY BAND. VOCII and Instrumental
Concert. At Dusk a most brilliant display of Fireworks.

HIGH WATER AT LONDON BRIDGE.
Trnq DAY --Morning 58 min. after 10 Evening 27 min.aft. 11
To-Moaßow—Mornin r 0 min. after 0 I Evening 57 min.aft. 11

THE WEATHER.—Scrx OFPICR, JUNE 18,
THERMOMETER, IN THE SHADE.
74—highest since noon yesterday.
176—lowest this morning and during the night.
72 this day at noon.

BAROMETER, 30'04.
WIND, S. --Fine, sunshiny weather.

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LONDON, SATURDAY, JUNE 18, 1853.

The Succession Duty Bill has been partially
considered in committee, but no attempt has as
yet been made to carry into execution fully and
fairly the broad and comprehensive principle
enunciated by the Chancellor of the Exchequer,
and really to equalise the duty on successions to
every description of property real or personal,
settled or unsettled.
The Right Honourable Gentleman has hitherto
signally failed to fulfil the sanguine expectations
he had excited. There is, indeed, a well-defined
and easily discoverable line of demarcation be-
tween his professions and his practice that renders
the measure under discussion little better than
" a mockery and a delusion." It is unquestion-
ably a step in the right direction giving admis-
sion to the sharp end of the wedge, and recog-
nising a principle which must lead to further
legislation until perfect equality be attained, for
nothing less will satisfy the people.
We are not, we confess, friendly to a tax on
successions, which appears to us to be the very
worst species of direct taxation. We conceive,
as we have already stated, that it would be far
more beneficial for the owners of accumulated and
realised property to satisfy the amounts which
they are bound to contribute to the National
Exchequer by certain equal annual payments,
commuted according to a reasonable calculation.
than by large sums trenching deeply on their re-
spective capitals, levied at uncertain times and in
unequal amounts.

We cannot understand how those who object
to a graduated Income Tax, denouncing it as little
better than " confiscation," can assent to a plan
which, according to the circumstances of the case,
charges one person only the one-tenth of the
amount levied upon his neighbour for succeeding
to an inheritance of exactly equal value. Accord-
ing to the constitutional principle, each man
should be taxed according to his means and posi-
tion ; and yet a duty of ten per cent., equivalent
to nearly four years' income, is imposed upon one,
while the other escapes on payment of one per
cent., or little more than four months' in-
come. When this is sanctioned, surely there
could be no objection to recognise the dis-
tinction between the fortunate possessor of 20, 000/. ,
and one of 2001. per annum. More especi-
ally when one is fixed and permanent, the other
fluctuating and precarious. The charge should
also be levied at equal inter4vals, so that each per-
son might know exactly what he would be called
upon to pay, and be enabled to make provision ac-
cordingly ; but, here, one property may be
exempted from the' demands of the tax:collector
for sixty or seventy years, while another may pass
through a dozen different. hands in the same space
of time. It is obvious, too, ,that the successions
will occur more frequently where there is a failure
of direct issue, and the property goes to a colla-
teral branch of the family. But these are the cases
which are charged most heavily, and therefore we find
the highest proportions of duty of most frequent
recurrence. A property passing through four or
five brothers in succession will change hands
much more frequently than one which descends
from father to son in due course. The succession
in the latter case will not occur more than once
in a generation, or about from 25 to 30 years ;
but, in the other instances, the average will be
much lower, and ten or a dozen years will be
much nearer the mark. We do not quite under-
stand this legislative " blowing hot and cold"
which sanctions that, in the case of successions,
which excites a sensation so profound_a horror
so holy, if even proposed with regard to industrial
incomes.

But it is not in deprecation of the tax we
desire to urge our arguments. It has been ren-
dered inevitable through the apathy and selfish
indifference of those who disregarded the well-
founded complaints of the sufferers, so long as the
grievance was not brought home to themselves, so
long as they could shirk and evade their own lia-
bilities,Our business now is to see that the mea-
sure,
suppwhich, according to the great admirer of the
into
4tenmerary" Budget, " evidently developes
permanenc
form of Property Tax, designed for
Y, and
nf relieved from some of the ob-
noxious features
as
cProperty and Income Tax,"
shall be rendered
mplfete as practicable, so as
to obviate the necessietoyno
the
alterations and
further discussions
puebli
up excitement in the subject, keeping
large inroads upon the tune mind, making
the dispatch of the business of the
and for
and if any changes should be sanctioned', county ;
the law, and occasioning a vast
sive and ruinous litigation to parties who, oexpo"
f
amountuonfsettiing
the statement made by the Solicitor-General be
fairly carried out, so that, if successful, they
might recover costs from the Crown, as from an
ordinary litigant, would yet be heavily mulcted,
by the difference of costs actually disbursed, and
the amount recovered from the other side ; or,

in legal parlance, "of costs between solicitor and
client, and between party and party."
The present Bill cannot possibly prove satisfao-

Will be performed (the 12th time) THE CRUEL KINDNESS
Characters by Messrs. Barry Sullivan. Howe, W. Farren, Rogers,
Corri, and litickstone ; Mrs. Fitzwilliam, Mrs. L. S. Buckingham,
Miss Reynolds, Re.
To be followed by RAPPINGS AND TABLE MOVINGS.
After which, MR. BUCKSTONE'S ASCENT OF MOUNT PAR-
NASSUS.
To conclude with THE BOARDING SCHOOL BALL.

ROYAL PRINCESS'S THEATRE, OXFORD-STREET.
Under the Management of Mr. Charles Kean.
THIS EVENING, Jura IS,
Will be performed PERFECTION. Principal characters by Mr
W. Lacy and Miss C. Leclercq.
After which, will be presented Lord Byron's Tragedy of SAR-
DANAPALUki. Principal characters by Mr. and Mrs. C. Kean.
To conclude with TURNING THE TABLES.

. .
Will be performed A.S.S. Characters by Messrs. F. Mathews,
Suter, and Rosiere ; Mrs. Macnamara and Miss Wyndham.

After which, A FAST TRAIN—HIGH PRESSURE RXPBESS,
Characters by Messrs. C. Mathews, Baker, and Suter.
To be followed by THE LAWYERS. Characters by Messrs. C.
Mathews, F. Matthews, and Roxby ; Mrs. F. Matthews, &c.
After which, A BALLET DIVERTISSEMENT.
To conclude with TRYING IT ON. Principal character by Mr.
C. Mathews.