The Sun.
London, England, 1853-05-11 00:00:00

THEATRE ROYAL, HAYMARKET.
!er the management of Mr. Buckstone.
THIS EVESIN(4, MAY 11,
COLOMBE'S BIRTHDAY. Supported by Messrs. Barry Sulli-
Iran, W. Farren, Howe, Rogers, Tilbury, 11. Corri, Braid, and Vin-
cent ; Miss Helen Irancit, and Miss Vining.
AfterTehich, MR. BUCKSTONES ASCENT OF MOUNT PAZ-
NASSUSI
To conclude with OUR MARY A.%NE.

ROYAL PRINCESS'S THEATRE, OXFORD-STREF.T.
Under the Management of Mr. Charles Kean.
THIS EVENING, MAT 11,
Will be pertbrmed the Tragedy of MACBETH. Principal cha•
tamers by 1.1 r. and Mrs. C. Kean.
To conclude with tbe new Drama, adapted from the French ol
110113. Scribe, by Mr. Palgrave .iiinpson, called MARCO SPADA.
Principal characters by Messrs. W. Lao', J. Yining, Ryder, Graham,
and Everett ; Misses Heath and C. Leclercq.

ROYAL LYCEUM THEATRE.
Under the Management of Madame Vestria.
THIS EVENING, MAY 11,
Will be pesforraol A.S.S. Characters by Messrs. F. Mathews,
anl Rosiere ; Mrs. Macnamara and 3tiss Wyndham.
After which, A FAST TRAIN-11IGH PRESSURE EXPRESS.
Characters b. Messrs. C. Mathews, Baker, and Suter.
To be followed by TRYING IT Usk. Principal character by Mr.
C. Mathews
To which will be added a DIVERTISSEMENT, in which Miss
Rosina Wright will appear.
To conclude with TUE CRITIC. Characters by Messrs. C. Ma-
thews. F. Matthews, R. Roxby, Cooper, Bland, ; Miss St.
George, Mrs. nOril, &C.

THEATRE ROYAL ADELI'III.
pverzietor, Mr. B. Webster. —Directress, Madam Colette.
THIS EVENING, MAI 11,

WM be presented TILE ROUSED LION'. Ey Mews. B. Web-
ster, Parselie, A. Wigan, Hustings, &e. ; Mrs. Keeley, Miss F. Mas.
Yell, Mrs. L. at urray,
niter which. A De.sPERATE GAME.
To be followed by TO P,5 RENTS AND GUARDIANS.
To *out:luck with THE DANCING SCOTCEIMAN.

ROYAL OLYMPIC THEATRE.
Lecee and Manager Mr. Farren.
THIS EVENING, MAY 11,

Will be performed THE MILLER OF DERWENT WATER.
Characters by 3fletsrs. H. Farren, F. Robson, Shalden, G. Cooke, aid
Charles; Mesdames Anderton and E. Turner.

After which. ". HE ADOPTED CIIILD. Michael, Mr. Diddear.
To be followed by MACBETH. Supported by Mr. Samuel Mac-
loth and Mr. F. Robson; Mrs. Sarah Macbeth and Min. A. Phillips.

ASTLEY'S ROYAL AMPHITHEATRIL
Sole Lessee and Manager, Mr. W. Cooke.
In cmpliance with a generally-expressed wish, Mr. W, Cooke has
the honour of announcing that
A GRAND JUVENILE MORNING PERFORMANCE

Will take place on WHIT-TUESDAY, May 17, commencing at
Two o'clock:. By Permission of the Commandant Col. Clark, R.H.,
and by special Invitation from Mr. W. Cooke, the Boys of the Duke
Of York's School, with their Band, will attend.
LAST FIVE NIGHTS of THE KAFIR WARFARE, which must
be withdrawn for the entirely new sporting Hippo Drama, illustrat-
ing LIFE ON THE TURF, to be produced for the WHITSON
HOLIDAYS.

THIS EVENING, MAT 11,
and daring the week, the entertainments will commence with the
grand rpectscle of AMAKOSA; or, Scenes of Kafir Warfare.
To be followed by a display of Equestrian Scenes in the ARENA,
introducing Mr. Cooke's highly-trained steeds. The infant Victor
Claude Cooke and his pet Drawing-room Pony. The Entertain-
tient.' supported by the eminent Artistes of the Establishment.
To conclude with Hugo Vamp, Esq '5, new Comic Drama, entitled
IN FOR A DIG; or, Life at the Diggings.
Boz-ofilce op-in daily frt m Maven to your. Stage Manager, Mr.
W. West.

HIGH WATER AT LONDON BRIDGE.
Tam Dar —Morning 40 min. after 3 Evening 55 min.aft. 3
To-Mesainr—liorning 12 min. after 4 I Evening 28 min.aft. 4

THE WEATHER.—Sex Optics, MAT 11.
THERMOMETER, IN TRH SHADS.
6—highest since noon yesterday.
41—lowest this morning and during the night.
53 this day at noon.

BAROMETER, 30.15.
WIND, N. W.--Fns breeze, and sunshiny weather.

3.4,4,7„..,.1. . •

LONDON, WEDNESDAY, MAY 11, 1853.

Mr. GLADSTONE is a skilful tactician. On Mon-
day he endeavoured to convince the House that
the contest on Mr. PALMER'S motion was really
one between the industrious classes and the
owners of real property. He carefully kept his
own protegees, the fundholders, and with them the
holders of all description of securities, mortga-
gees, annuitants, &c., out of sight, while he de-
claimed on the injustice ! to the contributors
under schedule D. His obsequious and compliant
followers cheered his arguments, and., by a decisive
majority, affirmed the principle by 75—that a
man was to be taxed on income which he did not
receive, or which at least was not applicable to his
private purpose, being essential to the mainte-
nance of the property from which he derived his
income. The plain and simple method of taxing
net income only under all the schedules could not
be adopted, because, forsooth, that act of common
justice would occasion a considerable loss to the E-
xchequer, and that, in the opinion of a Financial Minis-
ter, constitutes a sufficient answer to every grievance
that can be brought forward. To the uninitiated
it might seem a natural expedient to increase the
nominal amount of the tax, so as to afford com-
pensation for these losses ; but that would be too
equitable a proposition to find favour in the sight
of one whose views on fiscal matters are distorted
by the corrupt medium through which they are
regarded, for, in truth, the entire system is based
on injustice, the rule being to lay hands on any-
thing that can be obtained, without regard to
equity or even expediency.
We fully and cordially concur in the opinion '
so distinctly and unequivocally asserted by the
Chancellor of the Exchequer, that " the Income
Tax bears more hardly on trades and professions,
on industry and skill, than it bears upon pro-
perty." We recognise and freely acknowledge the
magnitude of the grievance. But it is not by a
side wind, or in an underhand manner, that we
would supply a remedy. We would not at-
tempt to mitigate one species of injustice
by perpetrating another. If the law inju-
riously affect the industrious classes, why not
modify it by recognising the distinction between
the hardly-acquired and precarious earnings of
industry and the invariable proceeds of realised
property ? Surely the " certainty "is an element
that may be taken into account in the estimate of
value, and the " permanency" of an income is an
incident not to be altogether despised. But these
matters should be regulated by a judicious dis-
crimination between the different classes of income,
and not by charging an Income Tax on that which
is not " income."

But there is another view of the case, which
proves thi.t " trades and professions, industry and
skill," are not benefited by the tax being levied on
the gross receipts in place of the net profits ; that
the cases of contributors under schedule D is even
more deserving of comreiseration than those of the
owners of sanded or household property. Mr.
BRIGHT instanced the case of manufacturers, to
whom no allowance was made for the depreciation
of machinery, or the -wear and tear of articles
required in their business, and which must
be periodically replaced out of the earnings.
This is unquestionably a very great hardship, and
so is the refusal to make any allowances for the
insurance of the premises where the business was
carried on. But still, is that a sufficient reason
why others should be also injured, without any
effort being made for the relief ? Is it because
Mr. Bamoier's friend, who imported a cargo of
cotton from New Orlean s to Liverpool, was re-
fused perm ission to mak e any deduction for the
insurance -,,thich he effected, and was thus charged
for profits which he did n, of gain—a matter which
it is difficult to understand, and which, but for
our confidence in the vera,:dity of the Hon. Gentle-
man, we could scarcely crtxlit that the house-
owner,a is -to be charged on_ the amount which he
n applied to necessary • repairs, or in prudent
insurances •It is someth Inge like the Irish coach-
man, who, when his mas Ler complained that the
pole of the next
his
own
panels carriage 1 tad been driven through
that he bad , comforted im with the assurance
preceding vehicle performed
a six nilar operation on the
half
the policeman who an hour previously ;or
quitted a sufferer, who had
just been plundered of h. watch, by pointing to
another whose snuff-boa; airci
a e
Skilful manipulator.
Tt may suit the fund:holder very well to set the
landowners and the morilma its, manufact
tradesmen by the ears, to _ d
aloof urers, and
while the
different classes of victim as are rn utually belabour-
ing each other. The do )dge v not, however, be
permitted to remain um totio -2,(1 or unexposed ; and
though the evil may f or a , time reraztin without
remedy, owing to the de rte.' mined partisanship of
the Financial Minister, •An.d '. the servile subservi-
ence of those who were on, -,.e considered indepen-
dent and consistent politicians, we believe that
truth and justice will •altizr lately prevail, and that
tke Property Tax will be established on a sound
and equitable founda,tion.
rwArd bY
In addition to the alga ments put f()--