The Sun.
London, England, 1853-05-20 00:00:00

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LONDON, FRIDAY, MAY 20, 1853.

Improvements in the Naval Service are required
elsewhere than in the Dockyards. Indeed the old
system has proved not less injurious to the sailors
themselves than detrimental to the interests of
the maritime profession. That it is eminently
advisable that innovations, both numerous and
comprehensive, should be adventured upon, in re-
ference to the arrangements for Manning her
MAJESTY'S Fleets, has recently been proclaimed
through the Report of the Committee of Inquiry.
That other innovations scarcely less numerous, and
certainly by no means less comprehensive, should
be attempted in regard to the increase of the per-
sonal comforts of our seamen has, we believe, for
some time past been pretty generally recognised.
A humorous and intelligent contributorto "House-
hold Words," not long ago furnished the public
with a melancholy account of the really deplor-
able want of accommodation aboard-ship for poor
JACK and his messmates. It would appear from the
description given by this writer—a description
evidently as faithful as a daguerreotype—that in
too many instances the maritime defenders of
England are less cared for than our paupers or
our criminals. Their common mess-room seems
frequently to be about as delightfully proportioned
to the number of its inmates as the famous black
hole of Calcutta. Its height, or rather its want
of height, renders either a stoop or a broken head
the ordinary alternative. Its deficiencies in length
and breadth are sometimes still more lamentably
inconvenient. In speaking thus, we do not, of
course, refer to our men-of-war—but, generally
speaking, to the majority of the mercantile craft,
from which so many of our sailors would have in
time of war to be summarily drafted. Yet even
in our men-of-war there is in these matters
ample scope for beneficial changes—for changes by
which the health of the men would be marvellously
improved, and by which their domestic comforts
would be wonderfully enhanced.
Happily there has been made of late a generous
effort for the improvement of the position of our
sailors when ashore, by the establishment of what
are called Sailors' Homes in several of our larger
seaports. For the purpose of more effectually
carrying out the intentions of the benevolent in
this particular, it is well known there has been
some time organised what is known as the Sailors'
Home Institution. Periodical re eetings of those
who are more particularly interested in the objects
of the society, are held with a view to forward as
energetically as possible the wishes of Captain

HILL, its humane originator. At one of the
latest of these meetings, one held only last week
at the offices of the Institution in Craven-street,
Strand, upon which occasion Rear-Admiral the
Right Hon. Lord BYRON acted as Chairman, a
variety of important particulars were submitted
to the consideration of those assembled, through
the able Report made by Mr. O'BYRNE, the Secre-
tary. It was intimated at the very outset or pre-

amble of that Report, that—" the importance to
the nation of Sailors' Homes, as shown in the
working results of the establishment in Well-
street, Portsmouth, Dublin, and Greenock, neces-
sitated the adoption of some organised system
whereby similar advantages might be rapidly se-
cured to each of the principal seaports in the
United Kingdom, India, and her MAJESTY'S co-
lonial possessions ; " and that it was, in fact, the

simple recognition of this necessity which had
originally suggested to Captain HALL the forma-

tion of the Sailors' Home Institution. That In-

stitution, having once been actually organised,
proposes forthwith to carry out the intentions
of its originator—" 1. By agitating the subject at
each port ; 2. By promoting and encouraging the
formation of local committees ; 3. By affording
every information to such committees for their
guidance, as to expenses, regulations to be adopt-
ed, &c. ; 4. By heading the subscription lists,
opened at each port, by such donations as the
funds may admit of"—and through these four
practical endeavours to diffuse the advantages
arising from the new system as widely as possible
through the great mass of our maritime popu-
, lation.

The existence of the Sailors' Home Institution—
founded upon these bases—dates back only as re
cently as to the September of 1852, since which
time its promoters have been so far active that
they have caused visits of inquiry to be made to
Deal, Dover, Plymouth, Poplar, Waterford, Wool-
wich, and Portsmouth. Everywhere in these places
it is gratifying to know that they have found
their endeavours hailed with satisfaction. So far,
therefore, the Institution has met with decided en-
couragement. At the suggestion of the Managing
Director, a frill Report, in regard to Woolwich in
particular, was drawn up by the Travelling Secre-
tary—a document especially called for, consider-
ing the importance of Woolwich being made the
scene of one of these new establishments. It has
consequently appeared that during the year 1852
" there were commissioned and paid off, at Wool-
wich, the following number of ships—viz., 12
ships commissioned, whose complements num-
bered 1,764 men, 11 ships paid off, whose com-
plements numbered 1,403, making a total of
3,167 men who passed through the port of Wool-
wich in that year"—a number so considerable as to
render matter of peculiar interest the establish-
ment, in that particular locality, of one of the
Sailors' Homes projected by the Institution. The
advisability of some such effort will nowadays
be recognised the more readily, because "it
appears that, upon the occasion of a ship being
commissioned at Woolwich, a want of men is
experienced, which it seems," says the Report,
" is in a great measure occasioned by a prejudice
that the general run of seamen have against
locating at this port, in consequenee of the allure-
ments to vice with which they are tempted, and
therefore they take themselves to ports where
Sailors' Homes are established." Bearing in
mind the singular advantages resulting from theSe
Sailors' Homes, it is satisfactory to know that
new ones have been opened at Belfast, at Bristol,
at Cork, at Devonport, and at Southampton,
since the establishment, in the September of
1852, of this humane and admirable institution.

It is not merely the gross and palpable injustice
of taxing every kind of income at the same rate
—of levying equal amounts from the precarious
profits of industry, and the dividends, interests,
or annual produce of well-secured property, that
has so strongly excited the indignation of the
contributors under Schedule D. The inquisitorial
character of the ret urns demanded, and the search-
ing investigation in to the most private affairs of
the merchant or tr Lder, conducted, perhaps, under
the direction of a rival in business, is in many
quarters regarded as even more objectionable.
laliiTr en it r.r.4-1,, 111 the
- ThitiMere is a m ost invidious exposure of cir-
cumstances—an posure that may be productive
of ruinous results, which brings the party into
immediate collision with the assessor, and to a
certain extent su. bjects him to the temptation
of himself fixing the amount which he is subse-
quently to pay to the collector. This temptation
naturally exercises a very demoralising influence.
The man who feels himself to be unfairly treated
by the undue favouritism exhibited towards
the fandholder or landowner, sees that an
opportunity is afforded of rectifying the evil
by making a fal: le return of his profits a
return of which it is almost impossible to prove
the inaccuracy, as the real bona fide amount of
his profits can be known to himself alone. He
yields, and thence forward becomes an habitual
violater of the lay r, which he never would have
transgressed but fo r its manifest injustice. It is
no trivial matter t o inducesuch proceedings, or to
lead men of good i 3haracter and conduct in other
matters into deceit and fraud.
Let it not be sur posed that we are in any degree
justifying such eiro neous returns, or the obtaining
of even a just exem iption by such improper means.
Far from it. So mg as the system, iniquitous
and atrocious as i t unquestionably is, is sanc-
tioned by law, it sl could be respected, or at least
not directly transgi vssed—nor should it be ima-
gined, that we are publishing so great a libel on
the mercantile and trading classes as to assert
that fraudulent reti erns constitute the rule and not •
the exception. Th at there are such cases is -un- :

fortunately a matte r of but too painful notoriety,
but, we believe tb at the general body act with
strict honour and ii utegrity, and that their returns
are more frequently- in excess of, rather than be-
neath, their actual profits. It is sufficient for the
purposes of our aro iment to show that the oppor-
tunity for conceal anent is afforded, and that
it is occasionally to en advantage of, while that
there is no such Ma bility under a Property Tax,
properly so called, or that if the attempt be made,
there are facilities :for detection, which even the
most audacious wouild not willingly encounter.
These assertions are corroborated by the evidence
of the most experienced officers of the Inland
Revenue. Thus, fox instance, Mr. PRESSLY de-
clares :—" At pres erit everything being charged
at its first source, we are quite sure of the tax on
every penny ; we get , every penny upon the divi-
dend, and every penvvy 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 (i!iscleswre whatever." This is
an important statement, proving that on property
the tax may be recovered to the uttermost farthing,
—that there is no opening for a fraudulent re-
turn—and consequently that so far as contributors
under Schedules A, 33, 0, and E are concerned,
there is none of that demoralising influence in
operation that has been so loudly and so justly
complained of with respect to trading incomes.
And this fact may b a easily conceived when it is
borne in mind that the returns under all the other

schedules are made by disinterested parties, but
under schedule 130 by, interested persons, who are

strongly incited to reduce the nominal amount
of their profits, and with it the actual

payment to the collector. On this point
the evidence of the experienced gentleman above

-- . -
referred to (Mr. PRESS LY) may be considered con-
clusive. He says—" I think there has been great
evasion on the subjoct ; and I think the longer
the tax exists the evasions will go on under
Schedule D."

We thus find that the exemption of industrial
incomes and the levying the tax exclusively on
property would not only remove the great injustice
perpetrated on the mercantile and trading and
manufacturing classes, but would also remove the
fertile source of fraud-,—the demoralising influence
4 has operated so ir2jurionsly on the middle

clasgcs.

But it may be said—Would you then exempt all
trades and professions—the entire of Schedule D
_404 the tax I By no mean% We Would

charge parties fairly on the amount of capital en-
gaged in their business, whatever might be its
nature. Even the good-will, if transferable.
would become an available item in the calculation,
The amount could be ascertained with comparative
ease. The machinery by which it is proposed to
levy the contemplated tax on successions would
fully answer the purpose. There never has been
even a suggestion of fraud in fixing the true
amount payable under the Legacy Duties in which
the same elements, even to the good-will of a
trade or calling, must enter into the calculation.
And there would be even less in levying the
amount annually than when the matter arose only
once in a generation.
It would be attended with another and ex-
ceedingly beneficial result. It would compel
every merchant and trader to know the true
state of his affairs—to have timely notice of
approaching insolvency—and afford to the Court
of Bankruptcy unquestionable evidence of any
violation of the commercial code by those who
are brought under its operation. In such cases
exclusively the returns of the bankrupt should
be made public, and considerable fraud would be
thereby prevented ; inasmuch, as there would be
the certainty of future exposure in the event of
any foul play. The advantages resulting from
every man within the operation of the Bankruptcy
laws being compelled to keep at all times an
▪ accurate balance-sheet, showing the real state of
I his affairs, would be incalculable. We really
believe that it would be productive of far greater
- benefits to the trade and commerce in other
respects than the amount of relief afforded in the
- assessment of the impost, great as it would be.
- There is yet time to effect this great amelioration,