The Sun.
London, England, 1854-01-06 00:00:00

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LONDON, FRIDAY, JANUARY 6, 1854.

The Revenue Returns for the financial year and
quarter ending the sth January instant have
been published in due course, and will be found
in another part of this day's impression. They
are not, however, by any means of so satisfactory
a character as former documents, to which it has
been our pleasing duty to direct public attention.
The comparison of the year with its immediate
predecessor affords abundant evidence of former
prosperity. The proofs supplied by the imposing
array of figures for the first three quarters can-
not possibly be controverted. They exhibit a
state of affairs calculated to occasion the greatest
possible gratification to every well-wisher of his
country. The ample receipts from Customs
Duties showed the activity and energy with which
our foreign trade was conducted. The Excise Re-
turns indicated the amount of substantial comforts
enjoyed by the labouring population of the coun-
try, while the " Property Tax" supplied irresis-
tible evidence that the middle classes fully parti-
cipated in the general welfare. All, in fact, was
couleur de rose, and journalists of all parties, after
strict examination into the details, corroborated
the favourable impression arising on the first in-
spection of the remarkable document which
appeared on the last quarter day.
But, unfortunately, it is equally manifest that
the tide of prosperity then turned, and that it
has been for some time ebbing as rapidly as it for
some time, previously had been flowing into the
kingdom. There appears to have been a serious
falling off on the last quarter in almost every de-
partment. It is true that plausible excuses may
be offered for some of these too palpable defi-
ciencies—that the fiscal reductions which came
into operation during the past year may be re-
ferred to, as explaining the deplorable diminu-
tion of the receipts at the National Exchequer.
But we believe that these are by no means the
true causes. Experience has shown that a reduc-
tion of indirect taxes has been almost invariably
followed by a large increase of consumption ; so
that the Revenue has suffered but little, if at all,
from the changes. Even the total abolition of a
particular impost frequently produced an ample
equivalent from other sources—as, for example,
when the abolition of the duty on tea would lead
to a vast additional consumption of sugar, and a
corresponding increase under that head. We
fear that the causes of the decline are of a more
serious nature than the temporary reduction
of taxation that they may be distinctly
traced to " Germanism" at the Court, and
the truckling and disgraceful policy of its tools
in the Joint-stock Administration. It was
not to the reform of our tariff that the falling
off of our Customs revenue during the quarter is to
be attributed. It is to the vacillating and tem-
porising system adopted by our Cabinet, which
encouraged the piratical aggressions of the
Northern Despot—it is to the unconstitutional
influences which were supposed
and un-English
to prevail in the precincts of the Court ; which
made State secrets familiarly known and com-
mented on in petty Continental Pricipalities, be- I
fore they were even hinted at in Great Britain,
which it was erroneously imagined might
lead to disunion, and dissension between the

great Maritime Powers, and even lead the be-.
loved SOVEREIGN of these realms to forget the
duties she owed to her faithful and devoted sub-
jects. These erroneous fancies confirmed the
stubborn pertinacity of the AUTOCRAT, who was
ignorant of the power of public opinion when
pronounced by the almost unanimous voice of a
free People. And it is to these evil influences
mainly, assisted by the stringent application of
the screw by the Bank Directors, and the in-
sane conduct of the operatives in the manufactur-
ing districts, that the deficiency on the quarter
may be attributed.
Before we enter on the examination of the dif-
ferent items, we must protest against the slovenly
manner in which those accounts have been made
up. Several glaring mistakes are perceptible—
mistakes, the detection of which has imposed
much additional labour on those whose duty it is
to examine minutely the details of the National
, Balance-sheet, and see that it is correct in all its
parts. Whether these errors were intentional it
is impossible to say. It certainly seems strange
that the making up of a document of such con-
sequence, and which is so anxiously looked for
by the community in general, should be entrusted
to a person or persons who could make mistakes
for which a schoolboy in his first quarter should
receive severe reproof, if not personal chastise-
ment. One effect of this mistake is to render it
impossible to place any confidence in the returns,
Another that it prevented the comments of some
of our contemporaries, who had not so much time
for:the detection of these mistakes aswe who published
at a later hour were enabled to bestow—who per-
ceived the inconsistencies, but were not enabled
to trace them through the maze of figures from
want of time. Thus, for instance, we find it
stated, under the head of Post-office, that there
was a decrease of 18,000/. on the year ; whereas
it appears that the receipts of the present year
were 1, 104, 000/. —whereas that for the year en d-
ing the sth January, 1853, was but 1,022,000/.,
which would show an increase of 82,0001., in
place of a decrease of 18,000/. Again, we find
(in all but the ABERDEEN organ) but a solitary
case of increase on the quarter of 63,0001. ; and
yet, when the increase is deducted, credit is taken
for 199,5391. We then find that the copies
supplied to other journals contain no reference to
any increase or decrease on the quarter, under
the head of " Impost and other Moneys," whereas
' the Times correctly gives an increase of 136,539/.
We shall now briefly refer to the different
items, premising that, owing to such extraordi-
nary blunders as those above referred to, no re-
liance can be placed on any of the calculations of
the Government officials. In the Customs there
purports to be an increase of 282,8411. on the year,
b A a falling off of 96,806/. on the quarter. In the
Excise an increase of 272,1221. in the year, a
decrease of 113,9701. in the quarter. In Stamps
an increase of 213,727/. in the year, a deficiency
of 75,1011. in the quarter. In Taxes, an increase
both in the year and quarter, of 223,975/.
on the former, and of 17,1831. in the
latter. In the . Property Tax, an increase
on the year of 50,5591., but a decrease
on the quarter of 53,3501. In the Post-office a
decrease of 18,000/. (which we have, however,
shown should have been an increase of 82,0001.)
on the year, and an increase of 63,0001. on the
quarter. This, we fear, may be ascribed to the
adoption of a penny wise and pound foolish
policy, and the withdrawal of facilities previously
afforded to the community. We have, indeed,
heard of some paltry and unworthy savings that
merit serious reprehension in place of praise,
such as we have always hitherto been en-
abled to bestow. In Crown Lands there is
an increase of 142,8881. in the year ; no change
in the quarter. And in Miscellaneous there is an
increase on the year and quarter• of 17,3541. and
5, 88 71. respectively.
In the extraordinary items, the increase under
the head of " Imprest and other Moneys," is
245,026/., and on the quarter 136,5391. ; while
under Repayment of Advances, there is an in-
crease on the year of 368,0911., but a deficiency
of 130,2931. on the quarter. Such are the re-
sults, so far as we are enabled to ascertain, of the
most blundering and unsatisfactory accounts, in
many respects, which we have seen for several
years.

A circular Note having announced to the chief
Powers of Europe the purposed neutrality of
Sweden and Denmark-, now that the probabilities
of war have become imminent for the rest of
Christendom—it becomes important to discover
what will be the course pursued by Austria and
Prussia in the event of the anticipated hostilities
being at length actually commenced. Will the
Court of Berlin show, for once, sagacity Will
the Imperial Councils of Vienna, for once, be
guided by the salutary dictates of moderation ?
A glimmering hope for Prussia may be perceived,
perhaps, in the recent mission of Count POURTALES
to the British Government. A. faint probability
that Austria may by a mere chance or a sort of
political accident escape from the difficulties of
her position by following the example set by the
Cabinets of Stockholm and Copenhagen—in other
words, by promptly and decisively refusing to
participate in the struggle—may be detected, we
opine, in the indications already visible on the
part of the Viennese Ministry of the perils to
which war would expose the authority of the
KAISER in two directions at least, if not in many
others also, namely, among the Magyars and the
Lombards, in Italy and in Hungary. Let Aus-
tria once side with the CZAR in the contention
which is now hastening to its consummation, and
then—adieu ! for FRANCIS-JOSEPH to the rifled
diadem of ST. STEPHEN and to the iron
crown of CHARLEmeoNE—farewell! on his part to
the extorted allegiance of the Lombards and of
Hungarians. The long-awaited signal would at
length in real earnest have arrived ; and the em-
pire founded by the genius of RODOLPH of Haps-
burg, and increased by a century or two of law-
less spoliation, would crumble away in the veriest
twinkling—like the corpse of the long-buried on
a sudden exposure to the atmosphere. Under
these circumstances, under the pressure of such
considerations, will Austria and Prussia, we may
ask, emulate the wise course pursued by Sweden
and Denmark ?—or will they place before them-
' selves the alternative (alike most perilous) of
siding with the AUTOCRAT, or with the two
Western allies of Turkey, the two mightiest
(whether by sea or by land) among the great
powers of Christendom ?

" It is a white world to-day." Everything
around us exhibits the marks and tokens of a
sharp biting winter ; a winter, too, of more than
ordinary severity, which would, from natural
causes alone, press with exceeding urgency on the
scanty resources of the less wealthy classes, of all,
in fact, who are compelled to earn their dailybread
by their daily labour. Out-door operations are in
a great degree, if not altogether, suspended. The
traffic through the streets is interrupted, Cabbies
are indulging in the rather unusual luxury of a
holiday. The few that can be tempted to bring
their machines out by the promises of extravagant
fares harness additional horses, and hasten home-
wards the moment their engagements terminate.
Woe betide the unfortunate pater familias who
ventures forth with his olive branches in the
wild hope of obtaining a conveyance homewards
on the conclusion of his excursion. In fact, the
fares, framed for a very different state of things,
won't pay under present circumstances, and inas-
much as there is no power of modifying or changing
the rates, and as the gentle race would be compelled
to render their services to the first comers at the
regular tariff prices, we cannot feel greatly sur-
prised that they should prefer remaining by their
chimney corners in the enjoyment of their ease, or
even that they should occasionally indulge in
a grim smile at the inconvenience and
annoyance to which an 'ungrateful public is sub-
jected. The omnibuses, too, have generally with-
drawn from our thoroughfares. The busy and
vigilant cads have no longer to keep a sharp look-
out after casual passengers. Energetic means will
be taken to arrest their attention. Each vacant
seat gives occasion for an arduous struggle be-
tween anxious wayfarers, all of whom are willing
to pay the increased charges claimed by those who

have the hardihood to brave the icy passage.
Even habitual snarlers can scarcely grumble at the
addition to the ordinary scale.
Business, in fact, is at a standstill, except in
the shops where fuel or provisions are for sale,
and these exhibit extraordinary activity. Every
customer who has the means of obtaining it re-
quires an extra supply, in place of being contented
to'reduce his demands. He who remains within
doors wishes to be surrounded with all the " crea-
ture comforts," to have abundance to eat and
drink, with a well-swept hearth and a blazing fire.
The enjoyment of these various matters enables
him to bear with fortitude the severity of the wea-
ther, to look out even cheerfully on the unvarying
aspect of out-door matters, to see the unsullied
purity of the snow, by which everything is co-
vered, and even to smile with satisfaction at the
ample provision which h e has made to expel cold
and hunger from his domicile.
But what has he done for his suffering fellow-
creatures ? What aid has he afforded the unfor-
tunate wretches who find that while their means
are greatly reduced, or altogether cut of, they
have to pay extravagant charges for the com-
monest necessaries of life—for the commodities
essential to the support of existence. Has he exa-
mined his butcher's, his baker's—above all, his
coal merchant's—bill ? If he has had to supply
himself with any of the articles supplied by these
useful tradesmen, he must feel for those whose
scanty means prohibit the comforts that he is en-
abled to obtain—perhaps with difficulty—not-
withstanding his superior resources. If so, he
must, if a man of ordinary feeling, determine to
do something to assist the many who are endur-
ing severe privations at such a season. It is not
our habit or desire at any time to preach to our
readers, or unduly to press upon their attention
the social duties incidental to their position in
society ; but surely at the present time we are
more than justified in directing attention to a sub-
ject which ought not to be forgotten by men of
any creed or class, and which ought to be felt and
acted on by all, from the highest to the lowest.
The high prices of provisions and fuel are in-
deed peculiarly worthy of notice, and it may be-
come a serious question whether means should
not be adopted to prevent such exorbitant charges
as are at present, and, wet fear, in some instances,
unduly levied on the chief necessaries of life, the
articles of every day consumption, Let us, for
instance, take the case c.)f " coal." What can
justify a retail price amounting to 2/. 10s. or 2/.
15s. per ton, or 2s. 6d. or 2s. 9d. per cwt.,
charged to the poor man, who can only purchase
a half, or possibly a quarter, of a cwt. of coal
at a time ? The quotations on the Coal Exchange
have unquestionably ruled high, but not so high
as to justify such charges, and it may be impor-
tant to ascertain how the se quotations are. It
was notorious during the p almy days of the Corn-
laws and the sliding scale, how the averages were
doctored, and foreign brea,dstuffs excluded from
the market, except at extravagant and almost
prohibitory duties. We fear that there is a little
doctoring going on at present at the Coal Ex-
change to keep the quotations high for the benefit
—not of the coal ownerst, but of the coal mer•
chants. For instance, we know that within less
than a month more than si x hundred vessels laden
with coal arrived in the Thames. This, indepen-
dent of the railway-borne coal, would have pre-
vented anything approaching to a scarcity. There
could certainly be no justification for famine prices,
and yet we have them, for even the most moderate
dealers are now charging 2/. Bs. for large quanti-
ties ; and this, although, as we last week men-
tioned, more than one thous,Lnd vessels started in
the beginning of last week, the great majority of
which have arrived in the river. It is obvious,
then, that there is an evil, a public grievance, of
no ordinary magnitude, for which a remedy may
be practicable. It is the duty of the Legislature
to ascertain the causes that have led to such un-
toward results, and, if possible, to prevent a re-
petition of matters which so deeply affect the
welfare and happiness of the working population
of the country.

WARLIKE PREPARATIONS IN FRANCE.

We learn, from good authority, that the Emperor of
France is making, though quietly and unobtrusively,
preparations for war on a seal e of magnitude far sur-
passing anything of which either we or his own subjects
had any idea. In a few weeks he will have the extra-
ordinary number of 700,000 efficient men available for
warlike purposes at a moment's notice.—Morning Ad-
vertiser.