The Sun.
London, England, 1854-03-17 00:00:00

Concluding with NUMBER ONE ROUND THE CORNER.

THEATRE ROYAL ADELPHL
Proprietor. Mr. B. Webster.—Directress, Madame Celeste.
THIS EVENING, 3falca 17,
will be presented the highly Popular New Nautical 10-drama
dreamve taoleaux, with new scenery, the Sea of Ice, &c., new
and appointments, TOE T COF GOLD; or, THE LOST SHIP AND Ti-E WILD FLOWER OF MEXICO.
Principal characters by Slessrs. B. Webster, Keeley, Paul Bedford,
Madame Celeste, &c.
To conclude with THE SEREOI34 FAMILY. Characters by
MeSsrs. B. Webster, Leigh lfurray. Ptrselle. and Keeley; virs L.
Murray, Mlsses
Keeley. Woolgar, Fanny Maskell, and Laidlaw, and Mrs.

ROYAL OLYMPIC TCE

Lessee anil Manager, Mr. A. Wigan.

THIS EVENING, MAIICII 17,
Will be performed TO ORLI iE RE \NOY. supported by 31essrS.
Emery, Robson, and Leslie; Mrs. Stirling ant Mist Wyndham.
After which, i' E BENGA.T. TIGER. Principal characters by
Messrs. Alfred Wigan, and F. Robson; and Mrs. Wi ;an and Miss
Marston.
To be followed by TILE FIR r (T. Charact.rs by Messrs.
Alfred Wigan, Leslie, Franks, Harwood Cooper, and Vincent, ; iss
P. Horton, anti Miss Wyndham.

STRAND THEATRE.
Sole Lessee, Mr. F. N. Allen:XL—Directress, Miss Rebecca Isaacs.

THIS EVENING, 31Ancm 17.

Will be performed LA SONN iMBULA.
To be followed by THE OMNIBUS. Pat Rooney, Mr. Hodson.
After which, THE BLUE JACKETS.
To conclude with TEE CORKONIAY BROTHERS. Paddy and
Tim Mulligan (the Brothers), Mr. G. Hodson.
Stalls, 58. ; Boxes, 34.; Pit, 14. 6d; gallery, nd. ; Private Boxes,
V. 1 Is. 6d., to be had of Mr. Allcroft, 15, New Bond-street.

ASTLEY'S EUROPE'S NATIONAL AMPHITHEATRE.
Lessee and Manager, Mr. William Cooke.
THIS EVENLNG, MARCH 17,
And during the week, will ho presr-ited the new, grand, and
romantic spectacle entitled THE ArOOD A. N'S HORSE; or, The
False Knight—the Woodman's Horse by the pet steed, Beauty,
expressly trained by Mr. William Cooke.
After which, the incomparable Scenes of the ARENA.
To conclude with the Domestic Drama of THE WHITE FARM*
Box-ofllce open from Eleven till Four. Stage Manager, Mr. W.
West.

HIGH WATER AT LONDON BRIDGE.
TOl4 DAY —Morning 39 rnin.after 3 IT,vening 55 min.e. 3
To.Moutow—Alorning 14 min.after 4 Evening 31 min.aft. 4

THE WEATHER.—Sum MARCH 17.
THERMOMETER, IN THE SHADE,
50—highest since noon yesterday.
40—lowest this morning and during the night.
53 —this day at noon.

BAROMETER, 30'47.
WIND, N.N.W.—Light breeze, and fine, clear, dry
weather.

)1131,

LONDON, FRILL y, MARCH 17, 1854,

This evening the discussion of the Budget will
commence in good earnest, and we sincerely trust
that it may not be brought to a conclusion until a
distinct and unequivocal pledge be given that the
impost which has been designated by persons oi
all parties as " unjust, inquisitorial, and oppres-
sive," shall be materially modified during the
present session. The question is not whether a
perfectly just and unexceptionable Income Tax can
be levied, but whether there may not be such an
approximation to justice as to render it more
tolerable than at present, and to remcve the most
urgent complaints that have been preferred against
the entire system. We repeat to Mr. GLADSTONE
what we so often stated to Sir CIIARLES WOOD, that
the people do not really object to the tax itself--
that they would cheerfully meet the tax gatherer,
with ten or even twenty per cent. of their entire
incomes, if the national exigencies, or the full
emancipation of trade and commerce, required so
great a sacrifice ; but they demand, as a matter
of right and justice, that the burden
shall be more equitably apportioned--that
the physical or intellectual labourer shall not
be taxed as highly on the hard earnings of his
painful industry, as the fundholder or landed pro-
prietor. The former out of his earnings has not
merely to provide by insurance for the support of
his family when he himself has been summoned to
his last account, but also to set aside a provision
for a rainy day, when, by the loss of health,
change of fashion, or by the competition of younger
and more energetic rivals, his profits shall alto-
gether vanish. The latter have no such demands
on their resources, and may spend every shil-
ling of their dividends or chief rents; while
the former, if a man of ordinary prudence, must
set aside, at least, half of his net profits, besides
expending a considerable portion of his receipts
in the mode of earning it, for which no allowance
is made. Such as the purchase of books, and
travelling to assizes or sessions by the barrister,
and keeping horse and carriage by the medical
practitioner in the country, or clergyman of an
extensive district. Whether, then, we look to
the sum remaining available for private expenses
to the contributors under schedules A and
D, or to the actual marketable value of that
for which they are taxed the gross ine-
quality and unfairness of the present system
is equally perceptible ; although, of course,
the disparity is more glaring, the unfair-
ness more revolting, when viewed in the latter
Point of view.
It is absurd to say that the task of amending
the law is one of extraordinary difficulty, such
as a Person competent to fill the situation of Fi-
Elancia Minister of the British Empire might
n
reaaoably shrink from. Why, there is not a
gine° actuary worth a salary that would bring
him within the tax, who could not, within a single
re
daY'bring forward a scheme that would be generally
as
a great improvement on that now in
operat.ions and therefore acceptable to the great ,
majority of the contributors. It is ridiculous,
therefore, fora
man of Mr. GLADSTONE'S unques-
tionable talent, of
which so many proofs have
been given, to proclai h• i
ro is inability to grapple
with the subject with a
reasonable hoe of offer-
ing a satisfactory solution of the im
It is the will, and
not portant pro-
the ability, that
is
wanting. And the Right Ron.
upon either Gentleman
should be called toundertakeetthi at
which, in his position,
becomes
the office an imperative
duty, or to resign he now holds,
and to make way for a more energetic en
or,
who had greater confidence in his own pevre
brought
forward, propositions have already bee,
forward, any of which would be far better than
the existing law. Nothing but the "pledge,'
given for the gradual extinction of the tax would
have induced the House, nine-tenths of whose

members bad committed themselves on the subject,
to vote the renewal of the tax, without modifica-

tion or alteration. That pledge was as distinct and

positive as anything relating to a period seven years
deferred could have been. We never, however,
for a moment believed that it would be practicable
for any Financial Minister to relinquish a fiscal
Instrument so potent and so productive, and we

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