The Sun.
London, England, 1854-10-11 00:00:00

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LONDON, 'WEDNESDAY, OCTOBER. 11, 1854.

THE QUARTER'S REVENUE.

We are greeted by an old friend, but under
a new, and; we must say, greatly improved,
aspect. The Revenue Returns are before us for
the financial year, half-year, and quarter, the
"half-year" 'being a novel feature, the value
whereof will speedily be discovered. It will., in-
deed, be obvious that the comparison instituted
between the corresponding half-years must correct,
to a certain extent, any undue elevation or depres-
sion arising fiom , merely temporary causes. Wo
had, unquestionably, the means of instituting
these comparisons for ourselves by a series of
complicated operations in addition and subtraction.
But there were few persons, even of those to
whoa the information was desirable, who took
the trouble of entering on the calculation. Now,
however, that it is prepared for us, that we are
enabled to take a synoptical view of the state of
the Public Revenue during the last two years, and
the corresponding halves and quarters thereof, we
readily discern the great public benefits derived
from a trivial addition to the labours of certain
officials in the Treasury.
This is, however, not the only amelioration.
Hitherto the returns were made for Great Britain
only. Ireland was carefully excluded from the
calculation, and very confusing alterations were
made in the early returns, when the accounts
from tho sister kingdom were brought over and
amalgamated theretrith. Now, however, a com-
plete docurtient is at once submitted to the pub-
lic. By the aid cf electricity, a few minutes mil-
flee to flash the final returns from "The Castle"
to Downing-street ; a few minutes more to bring
them into the accounts for .Great Britain ; and
thus we rqceive, on'the last evening of the quar-
ter, full financial information on every point.
We thus get rid of a considerable portion of the
" mystification" of which Mr. GLADSTONE so justly
complained, ancl. -which was intended to deceive
and humbug the community. However much
we may differ from the. Right Honourable Gen-
tleman on other points, we freely and willingly
accord to. him the creditto which he basso eminently
entitled himself for his improved mode of keeping
the public accounts. lie has given, also, a
correct National Balance Sheet, which sets forth
simply and distinctly, so that it is intelligible at a
slight glance, of the net Revenue, and other the
whole receipts of the Quarter from any and every
source, "the 'application of the same, and the
charge of the Consolidated Fund for the said
Quarter, together with the surplus or deficiencies
upon such charges." If " the schoolmaster be,
indeed, abroad,"- he will, as our facetious con-
temporary, Punch, might. declare unhesitatingly
"award the prize for National Bookkeeping to
Master GLADSTONE."

Having thus disposed of the fotm, it behoves
us to look a little more closely to the substance, so
that we may be enabled to judge far 6
the °ll rasneltzi_
s
whether the results at all come up
t
pations that had been formed. On this point
the figure 3 speak for themselves. There has been
a net increas& on the year, half-year, and
quarter, of 16.;5801., 77,8971., and 550,1881.
respectively. Not very much, it may be
said, when Ste. consider the duplication Of the
Income Tax, and the large additions to the duties
on malt, and spirits, and sugar—and also that
the legacy duties on real and settled properties
are beginning to come into •operation. On the
other hand, we see that the additions are on the
chief items' ()Nth() ordinary revenue, while the
deficiency aries chiefly on " Repayments of
Advances," and to a small extent in " lmprest
and other Illfiney'S." 'Were it otherwise, the im-
provement on- Cat! crdinary revenue would stand
thus :—For th yet'a 6,87.0,0971,., in place of
16,5801. ; foi:the half-year 654,257/. in place
of 77,897. ; in for the varter 872,3791. in
place of 550,188/. We need trot expatiate on the

vast difference which this statement shows in the I

position and prospects of the country.
Looking to the particular items, we find in the
Customs a decrease on the year of 839,2551., on
the half-year of 509,4071., and on the quarter of
150,107/. In looking to these serious deficiencies,
we must bear in mind that there has been a con-
siderable reduction in the duties on tea, which,
during the last quarter, accounts for nearly
200,0001. of the falling, which is, however,
nearly balanced by the improvement on sugar,
the difference being some 6,0001. only. Again, we
lose about 55,0001. on wine, of which we get
back about 50,0001. on foreign spirits. A small
portion of this may be attributed to the addi-
tional duties on " rum" in Scotland and Ireland,
and the remainder to the consumption of brandy
in consequence of the cholera. There is also
(thanks to the productive harvest with which
PROVIDENCE has blessed our labours) a reduction
on the almost nominal corn duties of 95,0001. on

the quarter.
In the Excise there is an improvement on the
year of 128,1631., on the half-year of 263,3421.,
and on the quarter of 354,912/. Here we must
make allowance, on the one side, for the total
abolition of the duty on soap, which yielded, in
round terms, 1,200,0001. per annum ; while, on
the other hand, there has been a large addition to
the duties on malt and Irish and Scotch spirits.
On the whole, the result is by no means unsatis-
factory in the " great indicator" of the poor
man's comfort.

In Stamps we have a decrease on the year of
68,1481., but an increase on the half-year of
41,7481., qfird on the quarter of 12,0961. It
should be remembered that, under this head, the
duties on advertisements and some newspaper
supplements have been abolished, while that on
Attorneys' certificates has been reduced. On the
other hand, there are the new legacy duties on real
and. settled estates,.and the penny receipt stamp,
which has verified the most sanguine anticipa-
Liens of its projectors and advocates. In the
TaXes there is a decrease on the year of 16,5441.,
on the half-ycar of 87,0951., and on the quarter
of 1.%5391. The Property Tax, however, makes
ample amends. The improvement ou the year is
1,351,2411., on the half-year 854,7901;, and on
the quarter 569,6861. This is very satisfactory ;
for, although the tax has been extended to in
comes not exceeding 1001. per annum, and also
to Ireland, and though it has also been doubled,
we believe that there is still a handsome margin
applicable to improved. assessments. A morning
contemporary professes to have receiv-d an in-
sight into the exact mode by which these results
have been achieved. It says—" We have been
favoured with an explanation of these figures,
giving the• following results :—The extension
of the duty to Ireland has produced about
126,0001. in the quarter, 496,0001. in the
year, and 370,0001. in the half-year; the double
duty as yet only paid on dividends and public
salaries has produced 267,0001. The rest of the
increase on the Property -Tax is referred to im-
prCved assessments." This statement will, oi
course, be taken quantum, valeat, but, if correct,
(and we see no reason to doubt it) it must be re-

garded as very gratifying.
The Posi-office—thanks to the indefatigable
and efficieni services of ROWLAND BlLL—shows
au increase of 209,0001. on the year, 236,0001.
on the half-year, and 108,0001. on the quarter.
Tn tV.e Crown Lauds there is a decrease of
131,3161. on the year, 124,3161. on the half-
year, but au increase of 11,572/. on the quarter.
In 'Miscellaneous there is a falling off of 36,1431.
on the year, of 20,8051. on the half-year, and of
20,!7411. on the quarter.
• So much ,for the ordinary revenue. It is only
necessary to add that in the Tmprest and other
Moneys there is an improvement on the year of
25, 431., followed by a falling off on the half-year of
166,5031., and on the quarter of 15,5431. While
public debtors have exhibited far less punctuality
than on former occasions, as testified by the falling
off in the Repayments of Advances of 695,940 Z.
for the year, 409,9521. for the half-year, and
307,1481. for the quarter.
On the whole, the substantial facts indicated
must satisfy any reasonable anticipations in which
we may have indulged, while we must express
our full approbation, our unalloyed gratification,
at the improvement of form that will prevent the
" hocus focus " and mystification heretofore re-
sorted to in the public offices.

We now know with tolerable accuracy the pro-
ceedings of the English army from the 23d
September, to which day they were narrated in the
already published despatch of Lord dIAGLAN, up
to the 28th. Two despatches of that date have
been received from the Noble Lord, who was then
established at. Rdaklava, having taken possession
of that important post on the 26th September,
and not on the 28th, Lis had previously been
Supposed from the meagre account transmitted by
Lord STRATFORD DE REDCLIFFE. One of these,
which will be found in another part of this day's
impression, merely relates to the officers, who, in
common with the entire army, distinguished them-
selves= th e glorious 20th Sept. The other, however,
points out the steps taken, together with the rea-
sons by which the Noble Lord was actuated in
changing the basis of his operations, and selecting
' Balaklava a,s the point where the heavy artillery
was to be landed, and whence the regular attack
on Sebastopol was to be made.
It appears, on this unquestionable testimony,
that the " Allied Armies quitted their position
above the Alma on the morning of the 23d, and
moved across the Katcha, where they halted, and
on the following day crossed the Belbeck." The
defeat of the Russians on the 20th had been so
decisive that no attempt was made to defend
either of these very strong positions. Un-
der other circumstances the opportunities thereby
afforded for delaying the progress and harassing
the advancing troops would scarcely have been
neglected. But the panic excited by the vigour,
energy, and determination of the Western War-
riors had not subsided. The enemy, after being
driven with so much slaughter from the strong
and apparently impregnable post which they had
occupied, could not be induced to make head under
less favourable circumstances against their victors.
The two rivers were thus crossed in turn without
even the semblance of opposition being offered.

Up to that time it had been decided by the
Generals that the Belbeck should be the basis of
operations from whence the attack on Sebastopol
was to be conducted. But on their arrival at the
spot, it appeared that the enemy had established
work which commanded the entrance of the
a
itiiovner,ofant
te diseriele;inabnard; kai
droodebarred itsn.useanfdorntlah
whether the line
became expepcslienPtmtvoisic°onlder
i'cf attack upon the north side should not be
abandoned, and another course of operation
\ adopted. On this discovery, it was manifest
that there should be a great alteration the
ciriginat plan.. Lord RAGLAN thus explains the
change :—"lt having after due deliberation, been
determined by Marshal St. Arnaud and myself
that we should relinquish our communication,
with the Katcha, and the hope of establishing it
by the 13elbeck, and endeavour by a flank march
to the left to go round Sebastopol and seize
Balaklavo, the movement was commenced on the
25th, and completed on the following, day by the
capture of this place by her MAJESTY'S troops,
which led the advance."

There wore, However, many serious impediments
to be surmounted. There was no regular road—
tlr.t which was araPiable was required for the
cavalry and artillery, while the infantry were

compelled to make their way through the tangled
brushwood—a jungle, in fact, as bad as any
to be found under a tropical sky. On leav-
ing the high road from the Belbeck to Sebas-
topol, the army had to traverse a dense wood,
in which there was but one road that led. in
the direction it was necessary to take. That
road was left, in the first instance, to the cavalry
' and artillery ; and the divisions were ordered to
march by compass, and make a way for themselves
as well as they could ; and, indeed, the artillery
of the Light Division pursued the same course as
long as it was found to be possible ; but, as the
wood became more impracticable, the batteries
could not proceed otherwise than by getting into
the road above-mentioned.

_
Having cleared the forest with immense labour,
and near a place called, on Major JERVIS'S
Map, " Mackenzie's Farm," the troops suddenly
found themselves on the flank and rear of a Rus-
sian division proceeding towards Bakshi-Serai. No
time was lost in attacking the enemy, the moment
the cavalry could get out of the wood in which
they had been entangled. This collision it was
that probably gave foundation to the rumours of
fighting between the 25th and 27th September.
But it could scarcely be termed "fighting" where
there was nothing but a rapid and ignominious
flight on the one side, and earnest but short pur-
suit on the other. .The Russians, however, made
the best use of their legs--they ran .with a degree
of agility that would have given them
strong claims to pedestrian honours ; but
not so speedily as to prevent "a vast
quantity of ammunition and much • valua-
ble baggage" from falling into the hands of
the English. The pursuit was discontinued after
a mile and a half, as Lord RAGLAN was particu-
larly anxious to reach Tschernaya that evening.
The fugitives left a few men on the field, and
some prisoners were also taken, among whom was
a Captain of Artillery. After a long and toilsome
march, the army succeeded in reaching the
Tschernaya River, where they rested for the
evening. During the entire time they were almost
without water, save "at MACKENZIE'S Farm,"
where " two wells, yielding a scanty supply, were
round ;" there was none discoverable on the entire
route. We are told, however, that they sustained
their fatigues and privations with the utmost
cheerfulness.

This mo.vcmlnt took the enemy completely by
surprise. On the following day the troops got on
to Balaklava, which, after a slight show of oppo-
sition, was surrendered, and almost at the same
moment the approach of Sir EDMUND LYONS, in
the Agamemnon, assured the Army of the co-ope-
ration of the Fleet. This fortunate result was
obtained through the daring and activity of Lieu-
tenant Mix's; R.N., who passed alone, at night,
through the forest to convey to the
gallant Admiral an intimation of the im-
portance. which Lord RAGLAN attached
.to his
presence. The march of the French army, al-
though no less fatiguing than that of the British,
was accomplished with equal success.
So much for the authentic. intelligence. It has
since been announced, through the Vienna tele-
graph, under date of October 10th, that one
hundred an twenty-five pieces of siege artillery
have been landed at, Balaklava, and conveyed to
the" heighta commanding Sebastopol from the
south, and that the bombardment commenced on
the 4th, at five o'clock..
This may be true. It is what might be anti-
cipated, but still we cannot yield implicit reliance
to any uncorroborated statement coming from such
a source. We may, however, be well contented
with what we know on undoubted authority.

GENERAL PERRONET TIMMPSON'S SON.

The Captain Thompson mentioned with praise
in Lord Raglan's despatch from the Crimea is a
son of General Perronet Thompson, the veteran
Anti-Corn-Law agitator. Captain Thompson, with
a zeal worthy of his parentage, volunteered from a
safe (but inglorious) military position at home for
active service against the Russians.
The following is an extract of a letter from
the above officer dated Balakla.va,.2BthSept.:
,

" Two days after the pas.a.ge of the Alma we ad-
vanced upon Sebastopol. The Russians did not make
the slightest attempt •to oppose, although the strong
positions of the lilatcha and Belbeck rivers gave them
every chance. On arriving within a few miles of the
north of Sebastopol, our commanders changed their
ininils and determined to attack the- south. By a long
and daw,,,erouS march through such woods as I should
think no army ever traversed before, we in two days
arrived at Balaklava, a small seaport, which of course
surrendered at the first shot (seeing that they had only
a dilapidated old fort at the top of a hill, like a scene in
a play, and some fifty " douauiers" to guard it), which
is intended to be made our base of operations against
Sebastopol, and where our siege artillery is in process
of disembarkation."