The Sun.
London, England, 1853-04-26 00:00:00

TO THE EDITOR OF THE SUN.

cannot help thinking that in this discussion
about the saving of a clerk on an income of 1001. a-year
there is by both pat ties a very important element of the
argument totally left out of view. Mr. Gladstone, in
his letter to the Biiiningham clerk, of which doubtless
the use he intended has been made, speaks of such in-
come') of clerks as if they were fixed. Now they are not
so, but subject to the same general rules as almost all
other industrial incomes are. In the first place, they
must be sufficient to keep soul and body together.
Above this they are limited by supply and demand of
capable persons ; and, in fact, in this country. there is
such a supply of what the Americans call white hands to
fill clerkships that the mass engaged in this way will
never rise much above the limit of bare competence. By
competence I mean what is necessary to keep them in a
certain way and position, in which it is necessary for
persons in their position to live ; and thus to a profes-
sional person 5001. a-year may be as narrow a compe-
tence as 1001. would be to another. It is the great prin-
ciple on which the income tax must finally be adjusted,
that in no profession or business open to unlimited com-
petition can the generality ever have more than this
competence, or ever have anything which entitles them
to pay income tax. If this had been a little attended to,
Mr. Gladstone would hardly have spoken of his Birming-
ham correspondent as having got the advantage for
eleven years of the removal of taxes on the neceFsaries
life—he would hardly have told him that the reductie
of tea and soap duties, even if equal to U. 16s. a-yee, ,
was equivalent to a perpetual annuity to that amount
insured to himself and his children.
Sir Robert Peel was partly right in putting the tax, if
he believed it a temporary one, on income. It deals
more fairly for one yei:x as between property and profes-
sional income than perhaps any other form, for it falls
with equal hand on the parties to any engagement about
salaries. It is, therefore, as a tax for a great emergency,
not so bad ; but its evils cannot be borne permanently
without injury to society and to the nation. It inter-
feres between employer and employed in a way which
demoralises,and is bad policy besides.
I don't iink it has ever been clearly pointed out why
as much cannot be said against a temporary equal in-
come tax as against a permanent one, and therefore I beg
to submit the foregoing as perhaps the reason. To me
it seems plain ; for as soon as time is given to readjm
bargains made between the payers and receivers a
salaries, its sole just point of action is lost.—l am,
C. M.

DISTRESSING SUICIDE OF A TRADESITAN.—Yesterdv
morning, shortly before seven o'clock, a most deteimir
act of self-destruction was committed by a respectab'e
tradesman, named Cornelius Barre:A, aged 53 year;,,
lately carrying on business at No. 18, Robes t-street,
Jubilee-street, Mile-end-road, who destroyed him' ;3f
under the following circumstances :—lt appears that the
deceased was a master tailor and draper, but for some
time past had exhibited symptoms of despondency, which
was attributed by the family to the loss of b;s ;fe a few
months since. On Sunday afternoon deceased dined
with his children, and seemed to be on the most affec-
tionate terms with them. In the evening be sat reading
the newspaper, and spoke to his son of the great
'wickedness attached to persons committing suicide.
Deceased subsequently retired to rest with his son, and
nothing more was heard of him until yesterday mlyning,
when he left his sleeping r lartment as usual, and went
down stairs. Shortly a, e:wards his two daughters
descended, and, to their great astonishment, they dis-
covered the deceased suspended by a neck-tie to the top
of the cupboard door, in the front parlour. An imme-
diate alarm was raised, when the deceased was cut down,
but he was quite insensible. Mr. Sturges, the surgeon,
of Sydney-square, was sent for, and was promptly in
attendance, but all efforts to restore animation were
useless, as the vital spark had fled. Mr. Stevens, the
summoning officer of the district, has forwarded the
usual information to Mr. W. Baker, the coroner, and
an inquest will be held on the body, at the Rising Sun
Tavern, Sydney-street, Mile-end-road, to morrow.
PANIC AT A PLACE OF WOASFIIP.—On Sunday evening,
while the Rev. W. Landels, of Birmingham. was preach-
ing the annual missionary sermon in Bloomsbury Chapel,
a portion of Cie ceiling- fell upon the upper gallery with
a loud crash. The chapel was crowded, and the effect of
the noise was electrical. The people shrieked dismally,
and the utmost confusion ensued. A rush was made to
the doors, 'and at one moment it seemed as if fearful, if
not fatal ,'onsequences would ensue from the pressure.
The whole congregation were standing, and many were
calling out " Sit still, sit still." Others were screaming
with fear, and many were excited to fainting. In the
midst of the confusion, the Rev. W. Brock, the minister
of the chapel who was sitting on the stairs of the pulpit,
with a loud voice entreated the people to remain and be
quiet, assuring them there was no danger. He stated
that one of the persons employed about the chapel Lf1:1
gone on the ceiling to attend to the gas, and had trodd:m
on a portion of the ceiling which was not calculated to
bear weight, and broken a small portion of it in, and
that nothing more serious had happened. Quiet was at
length restored, and after a hymn had been sung, the
0 service proceeded.