The Sun.
London, England, 1853-01-19 00:00:00

is the increase or profit for its use—and thus
violate every principle of justice.

The example is equally applicable to every de-
scription of income; the merchants', manufacturers',
traders', or professional man's assessed unders che-
dule D. The discrepancyis indeed greater, inasmuch
as a new element must enter into the calculation.
In such a case we should look not merely to the
duration of the income, but also to its
fluctuations, in order to arrive at a correct
conclusion. Thus the holder of 3 per Cent.
Consols has a perpetuity as well as a cer-
tainty. Every shilling that he receives is, there-
fore, fairly liable to the charge. The Annuitant,
however, while he has an equal certainty for a
fixed period, must set aside a certain portion in
each and every year to replace his capital. That
portion can at once be calculated, and the residue
is that on which he could be required to pay. The
merchant, on the other hand, has a precarious
income. A certain, and by no means in-
considerable, portion of his so-called profits,
must be considered as an lnsurance Fund
to provide against the risk he is incurring,
not merely of the absence of profit, but of a par-
tial, and perhaps total, loss of capital. No sane
man would engage in trade or commerce, or, in-
deed, in any business of a speculative character,
if he could not get an equivalent for his risk. It
signifies nothing whether he becomes his own in-
surer, or pays another for becoming so. From
his nett receipts there should be dedu3ted, first,
an allowance for the temporary character of his
income, it being only for such periods as he
shall be enabled to continue in business ;
and then for its precariousness, that renders
an Insurance Fund necessary. The problem, then,
—and it would be by no means a difficUlt one to
solve—will be so to divide the receipts, that one
portion may be regarded as the repayment of
capital, and the other as profit that may be ex-
pended by a prudent man, who will, on the failure
of the source from whence it is derived, have a
perpetual income arising from accumulations equal
to that which he has been in the habit of expend
ing.

We venture to say that any experienced
actuary could calculate the amount fairly
chargeable under almost any state of circum-
stances, and that the people would be perfectly
satisfied to pay according to such calcula-
tions. It is not, as we have repeatedly
stated, the amount of the tax that is com-
plained of ; it is a feeling of injustice that
rankles in the mind, and leads to the earnest and
determined opposition to the impost. If that be
removed, all will be well ; if not, woe to the
Ministry or Government that closes its ears
against the voice of public opinion. We ear-
nestly recommend Dr. FARR'S statement to the
calm and attentive consideration of all who desire
to arrive at an honest and unprejudiced decision.
It may prove exceedingly useful to those who will
have to take part in the discussions that must
inevitably arise before the termination of the
Financial year, which closes on the sth of April
next.

METTERNICH little thought, when he declared
that it was a mere geographical expression to talk
of Italy, that before very long the phrase would
be more correctly applied to Austria as the symbol
of the Viennese Government. Nevertheless it is
so, whatever may have been his anticipations.
The world thinks and talks of Austria as a mere
geographical expression. Its existence as a nation
is known far and wide to be the emptiest of fic-
tions. Every intelligent man in Christendom is
conscious, in its regard, that the name of Austrian
is a Shibboleth with even the more immediate
supporters of the HAPSBURG dynasty. Ask an
inhabitant of Milan—he is an Italian, or rather a
Lombard, not an Austrian ! Ask another sub-
ject of FRANCIS JOSEPH—he is a Pole, not an.
Austrian ! Another, and he will tell you that he is
a German, another that he is a Bohemian, another
that he is a Hungarian—none that they are Aus-
trians ! Ask even a citizen resident in Ducal
Austria Proper, and he will reply that he
is not an Austrian, but a Viennese. The very
name is repudiated, and that even in the suburbs of
Schoenbrunn. For the elucidation of this political
problem, it is only necessary to remember the rise
of the gigantic empire presided over by the family
of RODOLPII—a rise born only from the most fla-
grant and the most lawless spoliation. The truth
of all this is recorded in the pages of her ensan-
guined history—another chapter of which has very
recently been penned (a) by the last of those arch-
traitors to the sacred cause of national indepen-
dence, who have rendered their treason not less
subservient to the interests of despotism than fatal
to the rights and liberties of their fatherland. A
translation of this remarkable work having been
already presented to the reading public of the
United Kingdom (b), it becomes more than ever in-
cumbent upon us to direct the attention of the
community to its predominant characteristics. In
doing so we rejoice that we are enabled to make
immediate reference not merely to the bane, but
also, and almost in the same breath, to the anti-
dote, placing in one scale the cumbrous effusion
of GoRGE; and in the other the brief but ample
pamphlet of KmErv(c)—pointing out, in fact, first
of all the calumnies, and afterwards their refuta-
tion. Numerous other materials for the future
historian of the War of Hungarian Independence
may even now be examined by the student of
modern annals, or (which is pretty much the
same) by the sympathiser with KOSSUTH and his
heroic Magyars. There is the Austrian Official
Memoir of the contest (d)—in which, of course,
every statement, like a nut, must be taken cwm
grano salis. There is the Russian Official Memoir (e),
which though far from appealing directly to our
credence, must be acknowledged to be much
more authoritative than the last-mentioned publi-
cation. Against these may be opposed the can-
did avowals of the valiant young defender of
Komorn, (f) and those also of his subordinate
officer, the director of those renowned fortifica-
tions(g). Besides these, a variety of less inter-
esting productions upon the same memorable and
enthralling subject might here be enumerated.
But further allusion to the writers for and against
the leaders of the Hungarians were unnecessary—
the question between the disputants being epito-
mised in the pages of KMETY and the volumes of
GORGEY. Of the latter chieftain, the brave re-
niter of his misstatements has observed that " he
vainly seeks with ink to erase the stains
on his armour." What those stains are the world
knows by this time but too well : the stains 'of
treason—treason, too, the most base—treason to
purchase life, a life bought by the death of his
noble compatriots upon the scaffold, and by the
strangulation of the liberties of his fatherland.
These are the stains upon the traitor's armour,
Which he would now erase by the ink of the
calumniator !

How heinous is the guilt of ARTHUR GoRGEY'S
treason may be learnt from the annals of unhappy
Hungary, ever since that fatal morning when the
unholy compact was entered into at Vilagos be-
tween himself and Field-Marshal the Prince PASKE-
WITCH. How indelible and flagrant is the infamy
of his subsequent misstatements may be discovered
by a glance—a cursory and superficial glance if
you will, for even that would be amply sufficient
—at General GEORG KMET'Y'S patriotic and sol-
dierly Refutation. It will doubtless startle those
who may have hitherto taken G6RGEY'S military
reputation upon hearsay, to find that his abilities
as a Commander-in-Chief are openly, and, we may
add
.(in reference to the enumeration of events),
succinctly denied by one of the highest officers in

(a)" Mein Lebenvundlon
Arthurvi
rken in Ungarn, in den Jahren
1848 and 1849."
ha(ubs),
,L.
My Life
alnB,sl2A,ets
inßunGgaorgryeyin.
t2hveoylse.arsBvol.B4BBrocankd-
-1849." By Arthur Gorgei. 2 vols. Bvo. Bogue, London.
"A Refutation of some of the principal Misstatements
18(52.
)
in Gorgei's ' Life &c. •,' with Critical Remarks on his cha-
racter as a Military Leader." By George Kmety. Bvo
pp.
1852. n
,
(d)36.
,garyandTransylvania in the
,T
he Cash,
Campaigns London.
in
Hu
Summer of the Year 1849." Pesth, 1850.
(e) " Report on the Military Operations of the Russ's,
Army against the Hungarian Rebels in 1849, from Offiellal
Sources. By H. Von R., Imperial Colonel of the General
Staff of the Russian Army. Berlin, 1851.
(f) "Der Nationalkrieg i n Ungarn und Siebenburgen in
den Jahren 1848 und 184.;. Von Georg !Klapka. 2 vols.
Bvo. Leipzig, 1851.
(g)
" The Fortress of KornArom during the War of In-
in 1848and184198.L. By Colonel
sdiegampendunendcenin Hungary unlgavol. Bvo. London,

the Hungarian Army of Independence. Surprise
at this announcement will cease, however, when
the reader learns—perhaps for the first time—
that all the seven great victories obtained by the
Magyar forces were planned and led by other
chiefs than GoßGEY—that, in fact, GoRGEY was
absent almost invariably from the field of battle—
at one time brooding in a ruin, at another giving
a merry dance to his staff officers—and that, in
fact, only one of the great movements of the war
can be traced directly to his decision, and that
movement the march upon Ofen, the melancholy
march ending in the surrender of Vilagos ! Yes :
it can no longer be denied : the seven victories of
the campaign were due to the genius and the he-
roism of others, and not to GoßGEY—those seven
great victories which will shine undimmed henceforth
like stars even through the gloom of Austro-Russian
despotism, the Pleiades of Hungary, the constel-
lation lighting the Magyar race at last to the
promised joys of independence. At Branyisko—
the plan of the battle was not GoRGEY'S, it was
that of the " Chief of the General Staff "—the
victory was won not by the sword of GoRGEY,
but by the sword of GUYON ! At Hatvan—the
plan was in like-manner that of the " Chief of
the General Staff," and the execution of the plan
was effected not by GoRGEY, but by GASPAR.
At Jsaszeg—the plan of the battle was the plan
of KlarKa, and the glory of the victory be-
longed not to GoRGEY, but to KLAPKA, and
to ALTLICH, and to DAMJANICS ! At'
Waitzen, again, the plan and the exe-
cution neither of them redounded to the
personal honour of GoRGEY, but each belonged in.
part to KLAPKA and to DAMJANICS ! At the de-
monstration before Pesth in April, the " Chief of
the General Staff" once more had the merit of the
plan, and Aulacit had that of the execution ! At
Nagy-Sar/o--as before at Waitzen and at Jsaszeg
—thehonour of the plan and execution was equally
shared between KLAPKA and Damaan-res I At
the memorable relief of Komorn—the plan once
again was that of the " Chief of the General Staff,"
the execution being effected, it is true, on the right
wing by GoRGEY, but on the left wing by KLAPKA,
and on the centTebyDam.rANlcs ! Such are the exact
revelations of history—revelations, by the way,
which have been precipitated by ARTHUR GoRGEY'S
ill-considered misstatements. But that to the
crime of treason he has added the guilt of calumny,
he might still have enjoyed the repute of great
military genius among the mass of his undiscern-
ing contemporaries. As events have happened,
however, he himself has been virtually the one to
strip from his name its undeserved reputation.
His dastardly accusations against the dead, and
against the exiles, have wakened the indigna-
tion of those able to refute the charges com-
pressed into the chapters of his autobiography.
K-NrgTy has spoken. KOSSUTH has preserved a
lofty and majestic silence—leaving the vindica-
tion of his heroic career (if vindication it can
for one instant be supposed to require in
any quarter), as NAPOLEON left his to the calm,
anci unbiassed, and Fate-like judgment of posterity.
But KLAPKA. has spoken, and THALY has spoken,
KTMEY has spoken—and GSRGEY is beheld now
clearly enough, and painfully enough, in all
his treason and in all his falsehood. As a
military commander even he is proved, logi-
cally proved, to have but small claims upon
our consideration. This is not arising, re-
member, from the spleen of partisanship, a spleen
leading to ARTHUR GoRGEY'S depreciation. No.
It is simply the Q. E. D. deduced from the
facts of a very recent, and, therefore, by no
means uncertain, chronology. As to the trust-
worthiness of this unfortunate man, what can be said
after one or two absolutely painful illustrations ?
In his " Life," he says in one part, " The division
of KMETY even sent me an assurance of their un-
conditional obedience in case I should think it
necessary to march them against Debreczin"—
remember Debreczin was the seat of the Hungarian
Diet and of KOSSIITH'S Government. What. says
KMETY himself in answer to this charge ? He
says, " I never sent him any assurance of unqua-
lified obedience against my Government, and
GoRGEY has acted shamefully in making such an
assertion." Again, GoRGEY says in his autobio-
graphy, " that on the 28th of June (1849) he sent
an order from Raab by way of Szent-Marton to the
division of KMETY, to retreat to Komorn, by
Romand and Kis-Br." What says KRUETZ to
this ? Why his reply is sufficiently startling it
must be allowed—" While I was preparing for
the march," says he, "an officer, escorted by hus-
sars, delivered to me an order, dated from Raab, on
the 28th, and in GoRGEY'S own handwriting, to
take my road to Stuhlweissenburg." Another
example of Annual GORGEY'S inexactitude (to say
the least of it) were surely, after this, unnecessary.
Leave we him then to his guilty obscurity, and
to the gnawing remorse of his lonely and inexora-
ble conscience. For the luxury of enjoying that
remorse under the shadow of the twin tyrannies
of CZAR and K a ism; he has sold as brave a race
as ever drew the blade in vindication of their
political rights, and of their national independence.
He has purchased his own neck by giving up
the heads of braver, and truer, and nobler
men than he, to the rope, and the axe,
and the guillotine. He has dared to
throw a gibe at Louis Kossum in his
glorious and unsullied exile—he has masque-
raded this sneer in French —he has jeered at
his heroic compatriot as one whose withdrawal
from Hungary was attributable to la peur pour la
pean—but history will decide between them,
posterity will reply, nay, not alone posterity, but
their actual and immediate contemporaries. Be-
tween these men which would the wise amongst
us choose 7 GORGEY, protected by Russia and by
Austria—or KOSSUTH, welcomed, as stranger was
never welcomed before, with the unhbought b omage
of Englandand America KOSSUTH, the darling of
Hungary, or GoRGEY, the object of her exe-
cration

Mr. BRIGHT has been so properly taken to task
and schooled for his ill manners at the Manchester
meeting, that we might almost think his speech
hardly deserving of further notice ; nor would it
be, had he not been guilty of a little disingenu-
ousness in offering up newspapers and truth as
well as the English House of Lords to propitiate
American vanity, smarting under the fiscal lec-
tures inflicted on her Protectionist Ambassador.
We are, of course, deeply indebted to him for
bringing The Sun from the " obscurity" in which
he left it when canvassing for his new joint stock
journal. Notwithstanding Mr. BRIGHT'S inability
then to discover more than two liberal newspapers
in London, one of them of course that for which
he was the travelling showman, The Sun, it would
seem, has continued to shine, and Mr. BRIGHT
was reminded of its existence by its light reflected
from America-3,000 miles off. It appears that
General CAss, in a speech in the Senate for the
production of the official correspondence between
the Ministers of France and England and the
PRESIDENT, on the Cuba question, took occasion
to complain of the spirit of the English papers,
quoting some very short sentences from three of
them (from ourselves amongst the number), which,
read with the context, would have of course a
very different general aspect. We need not vo-
lunteer a defence of other journals, quite compe-
tent to defend themselves if they need it, and
we certainly need to offer none for ourselves ;
still we cannot refrain from noticing Mr. BRIGHT'S
want of straightforwardness. Being so eminent
for the suavity and gentleness of his remon-
strances with the erring, he took very great pains
to convince Mr. INGERSOLL and the meeting
—(why should he fear they would, for a moment,
think otherwise ?)—that, if called upon by an im-
perative sense of duty to rebuke Transatlantic mis-
behaviours, he would do it in the most modest
and tenderest tones. ELI, not JOHN THE BAP-
TIST, should be his model. "If there 'was any-
thing that he thought evil he would remark upon
it with regret, in the most friendly spirit ; and
the very last thing he would attempt to utter
would be any comment that should have a ten-
dency to irritate the people of that country."
We must confess we should like to hear the Honour-
able and
of
able Member for Manchester in his new
liviintehostfasuthapneaking ; should like to see him shedding
his tears
regret that the cotton-growers, not-
their generosity to Manchester, and