The Sun.
London, England, 1853-04-27 00:00:00

pens to be located in a particular part of the Queen's
dominions. It is treating a legitimate subject of
fiscal demands precisely as if its existence were
purely imaginary. We can understand a Chancellor
of the Exchequer, who should chance to say that
the income tax shall not affect Ireland, because
there are no incomes in that country ; though we
might not discover the necessity for so profound an
observation. But it defies the human mind to com-
prehend that an income tax should not operate
wherever incomes are found above the minimum to
be rated. Between 20,000 sovereigns raised from
rents and produce in Ireland, as the revenue of
land, and 20,000 raised in like manner in England,
a banker would be unable to discover any differ-
ence ; Chancellors of the Exchequer have hitherto
created an unreal difference, and excused the in-
come in the country, which, of the three kingdoms,
has always been allowed to bear the smallest pro-
portion in taxation.
This strange injustice is not to be repeated. Mr.
Gladstone proposes to extend the income tax to
Ireland ; and, as it has always been the favourite
practice of Irishmen of large incomes to spend
them in Paris, and other Continental cities, some
means should be devised for securing the tax while
the money is yet in Ireland ; for, it is a tax not on
the man, like a poll tax, bu on the income alone.
Mr. Gladstone, as far as he goes in a westward di-
rection, is honestly measuring out "justice to Ire-
land," a commodity for which she has so long been
impatiently clamouring, but with which, now that it
responds to her prayers, she does not appear to be
heartily delighted. Two Irish members Oppose
this portion of the Budget. Mr. Fagan objects
that Ireland has not escaped from her past
embarrassments, and that she has others, which
are present. Such considerations do not weigh
with Financial Ministers. In panics, reverses of
trade and commerce, with a large excess of
bankruptzies, the machinery of Government has
always gone on as usual. Misfortunes have never
excused England from taxation. Mr. Fagan says,
that " he has always been of opinion, that the
mother of Irish embarrassments, the famine, was
a visitation of Providence in the United
King-
dom ;" and he holds.the very convenient opinion,
that " the advances to relieve it ought to be made
out of the Imperial resources." It was a visitation
of Providence in this manner, that it was an ope-
ration of the invariable laws of Providence. In
any other sense it is blasphemy to use the words,
for they attribute the calamities brought on solely
by the agency of the creature to the Creator. Will
Mr. Fagan deny that, in raising the incomes on
land, rents were not exacted so high that the
tenants and labourers were compelled to sell the
whole of their more generous produce, and rely
entirely upon the wretched and perishable potato
for their subsistence ? That perished through some
natural law, and all their other food going for rents
to make up large incomes, the people also perished.
The proper mode of dealing with such a cruel and
unjust case was, to cause the land to revert to the
first use of all land—the sustenance of its cultiva-
tors and inhabitants, regardless of the few rent-
devourers who occasioned that very famine, which
is attributed to a being who has blessed Ireland
with an unusual fertility and abundant fisheries
Instead of doing so, we advanced eight millions
and almost immediately afterwards remitted one.
half of the debt, which is now paid by English ar
tisans and tradesmen, who had never any benefit
from Ireland or its rents and incomes.

Mr. Maguire, the other opponent of the tax in
Ireland, is sure that it is "alien to the habits and
very much opposed to the feelings of the Irish
people." No doubt of it ; but dislike to be just is
no reason to continue excusing them from what all
the rest of the 'United Kingdom have been obliged
to bear. An income of so many hundreds in one
part is the same in Downing-street as another in a
different part. We have not forgotten the violent
opposition that was made by lords and gentlemen
of large landed property in Ireland to the poor
law, though if legal relief had existed the famine
could not have been so destructive of life as it was.

The poor law was alien to the habits and feelings
of all the people, but those who were perishing, or
in danger, and who composed, if we are to believe
Irish accounts, the bulk of the population. The
incomes which are raised from that landed pro-
perty, solely by the labour and toil of the people,
are now liable to find subsistence for the labourer,
and it is no more than common fairness to make
them pay the income tax also, just as if they were
raised in England.
What we condemn is to exist in both countries
alike. Precisely the very people who can best pay
the income tax: those who either do not, or are
not obliged to make any useful or ornamental
exertions, are to be favoured, while those who con-
tribute to the maintenance of the State are to bear
the heavier of the unequal shares of the burden.
Still one hundred pounds a year in Ireland, how-
ever acquired, leave a much larger residue, after
the visits of the parochial and Goveinment tax-
gatherers, than the same amount in England ; con-
sequently the Irishman is a fitter subject for the
income tax.

The objections of Mr. Newdegate and the English
landowners to the legacy duty would be worth
taking into consideration, if, by innumerable expe-
dients and evasions, they had not contrived to
emancipate the land from its proper quota to the
exigencies of the State. At present, the phrase of
" unequal burdens upon the land," is as without
foundation as it is stale and unprofitable. Like
justice to Ireland, equalised burdens will be un-
palatable whenever they come. There seems to be
little difference between Irish and English land-
owners in regard to their views of taxation. They
who toil not, neither do they spin, in either coun-
try, strive to lay all the weight upon the shoulders
of the spinners and labourers.

DISCOVERY OF A NEW AND IMPORTANT
MECHANICAL MOTION.

The science of mechanics has just received a
valuable addition.by an entirely new mode of ob-
taining a multiplying rotative motion.

Messrs. Callen and Ripley, of Pa'rliament-street,
Westminster, have obtained English and Foreign
patents for a beautifully simple mechanism of their
inventing, consisting of a disc and simple crank, by
which the speed of any revolving body can be multi-
plied at pleasure, without the use of cog-wheels,
driving-bands, or other dangerous and objection-
able contrivances hitherto in use. The accidents
(too often attended with fatal results) which have
arisen from the use of straps, cog-wheels, &c., have
long called for the substitution of better and safer
machinery, and although many and various have
been the means suggested, or partially adopted, it
appears that none of these were found to answer in
practice. When we look at the vast improve-
ments that have been made in machinery gene-
rally, it is somewhat strange that spur-wheels,
bands, and straps, attended as they are with so
much danger to those engaged in our manufac-
tories' objectionable in other respects from the
space they occupy, the deafening noise they pro-
duce, and the decrease of power and expense they
cause, should not have been long since superseded
where the same is practicable.
This invention has been thoroughly tested by a
practical engineer, from a perusal of whose report
thereon we find that in a multiplying motion
there are many important conditions to be fulfilled,
which, although they do not appear at first sight,
are absolutely necessary in practice. Ist,—Tho
motion transmitted must be perfectly regular, that
is to say, the speed must be the same in every unit
of time under a uniform power and load. 2nd,—
The power required to maintain a uniform speed
must be also regular, for it is manifest that if these
two primary conditions are not fulfilled, the power
will either be in excess of the load at one point, or
inferior thereto at another, and a jerking,
uneven motion and loss of power will be the
result. In order to obviate loss of power
by friction, the parts should be few in number, of
a simple form, and the material inexpensive and
durable'; -they should require small space, be easily
geared and ungeared when necessary—should not
be liable to derangement, and, when in motion,
should be under perfect control, and produce no
noise. The perfect success with which (according
to the report of the engineer) the simple construc-
tion adopted by Messrs. Callen and Ripley an-
swers all these conditions in the most satisfactory
manner, greatly increases the importance and
value of their invention. It is proved to be
not more than one-sixth of the cost of cog-wheels,
it is much stronger, and requires only one-half the
space, while the motion produces no noise, and
transmits the power with only one-sixth of the loss
by friction,—in fact, its advantages over all the
other multiples are such as must lead to its general
acloptiOn. It appears peculiarly adapted for our
steam-vessels, when spur gearing is used to the
screw propeller (producing such a deafening noise
so objectionable to the passengers), while the
small space it occupies will be a further advan-
tage, and one which appears worthy of the con-
sideration of naval engineers, inasmuch as, when
applied to our screw war-steamers, it could be fitted
bdelow the
.water, and thus not be liable to any
eels must anger from shot in action. Hence, its advan-
tages over cog-wh
dmust be apparent to all par-
ties conversant
the
uabtediy obtain for withit a
mechanics, and will un-
rgreat
ingenuity demand,
sa and di givesly
the inventors that return
merits.

DUTCH STOCKS. The accounts from Holland describe
considerable depression in the funds, consequent upon
the political agitation in connection with the recent act
of Papal aggression. . ANithin the past few days the
Dutch stocks have experienced a decline of between 2
and 3 per cent.