The Sun.
London, England, 1853-02-11 00:00:00

'E SUN, LONDON, FRIDAY EVENING, FEBRUARY 11, 1853.

very first night of the re-assembling of the Legis-
lature. Is the unlucky pea upon which the pub-
lic bag staked its dearest wishes supposed to be
found at last in the form of a modified Income
Tax—the master juggler has so contrived that it
is, of course, under the wrong thimble. It is not
here before us where we dreamt it might be—it
is reserved for another year's consideration. It
is precisely the same if it happens to be the Con-
solidation of the Criminal Law—that has to be de-
layed until we have settled the question of Second-
ary Punishments. Have we deluded ourselves with
a belief that we have discovered the reform of the
Ecclesiastical. Courts—whew ! presto ! the thim-
bles have rattled ! and its mere consideration
must be deferred until after we have conned the
yet unfinished report of the Commissioners.
Even the Betting-office system, which, at the very
least, we had hoped to catch and strangle, is to
be found like the nick on the Derby day,
" nowhere"—though we are told that the mat-
ter is still undergoing anxious considera-
tion. It is the old device, we repeat it, the
old trick of Whiggery—a trick, howbeit, that
no longer deceives any rational man in the United
Kingdom ; for we cannot induce ourselves to be-
lieve that the nation will allow even a Coalition
Cabinet to rule the affairs of Great Britain ac-
cording to no more satisfactory system than a
system of intolerably, and we may even say im-
pertinently, cool postponements.

Whatever may be the prospects of other re-
forms, there is every reason to anticipate consider-
able amendment in the practice and administra-
tion of the Law. Vigorous and energetic
labourers, men fully qualified for the Herculean
task, have set about the important duty of
cleansing the Augean stables, and removing the
vexatious delays and ruinous expenses to which
unfortunate litigants were heretofore subjected.
There is, fortunately too, " unrestricted competi-
tion "on this point. On Monday next, the LORD
CHANCELLOR will announce the Ministerial inten-
tion with respect to Legal Reforms; and there can
be no question but that he will be materially expe-
dited by the zeal and energy displayed by the
other Law Lords. The EX-CHANCELLOR—than
whom a more efficient, discreet, or more competent
Judge never occupied the Woolsack—is even
before-hand with Lord CRANWORTH. He has
already introduced a series of measures for car-
rying into practical execution the extensive ame-
liorations announced shortly after the meeting of
Parliament, which have respectively received
their first readings. There is one Bill for the fur-
ther relief of the suitors of the Court of Chancery,
three different measures relating to lunatics, one
to• Bankruptcy, and one respecting the Criminal
Law, the codification of which is at length
about to be attempted in good earnest, and
the first instalment whereof has been intro-
duced by the Noble and Learned Lord. Un-
der such auspices we may feel certain of valu-
able amelioration, more especially, as Lord CRAN-
WORTH will be incited by the brilliant example set
by his gifted predecessor an example that might
excite even Lord TRURO himself into activity.
On the whole, the Legal Reformers may rejoice at
the progress that has been made and is making,
and may look forward with confidence to the
speedy arrival of the time when something as near
perfection as can be hoped for in any earthly in-
stitution, will be attained in the procedure and
administration of the English Law.

On Monday we selected the case of the " class"
barrister as affording a strong illustration of the
injustice of the present system of assessing indus-
trial incomes under Schedule D. As much might
be said on behalf of almost any of the other classes
whose precarious and fluctuating earnings are
charged under the same Schedule. The over-
toiled and badly-remunerated country surgeon,
who must be ready to answer any call, at any
hour, and to bravo the most inclement weather at
midnight or early morn in discharge of his ordi-
nary avocations, is compelled to keep a couple of
horses to enable him to visit his patients. These
horses are not kept for pleasure purposes. Their
use is essential to the acquisition of the income
about to be taxed, and the cost of their keep may
be regarded as a strictly professional expenditure.
But not only is no allowance made on that account,
but he is even subjected to further taxation on these
horses, on the vehicle in which he is conveyed
from house to house within his district, and even
on the man-servant whom he is obliged to hire in
order to attend to the highly-taxed horses and the
highly-taxed carriage. .We believe that a large
proportion of the average income of the " class"
will be absorbed in these " professional expenses."
He is expected also to set aside sufficient to pro-
vide for the evening of his days, when his ad-
vanced age and increased infirmities no longer
permit hini to undergo the excessive labour inci-
dental to his occupation. He must likewise in-
sure his life for the benefit of his family, taking
out a policy engrossed on a high-priced stamp, if

he would not incur the imputation of great im-
prudence. And yet the miserable 3001. a-year
which he may earn, subject to so many and
such irresistible claims and drawbacks, is treated
as if it were fully equivalent to the dividends on
10,0001. inscribed in the name of the fortunate
possessor in the books of the Governor and Com-
pany of the Bank of England in the 3 per Cent.
Consolidated Annuities. And according to Messrs.
GLADSTONE and BABBAGE, he has no just cause of
complaint ; although, if retiring from ill-health,
or any other cause, he 'could not obtain 5001. as the
price of " his practice ;" and although the fund-
holder who would receive more than 10,000/. for
the value of his stock on selling out, has no spe-
cial or unavoidable expenditure to deduct out of
his income, not having even to provide a receipt-
stamp when pocketing his dividend warrant, and
being enabled, if he thinks proper, to retire to the
cheap towns of the Continent, and not even to
contribute to the indirect taxation of the country.
The country Clergyman who is placed in care of
an extensive but badly-remunerated parish, will also
have many demands on his slender stipend—not only
will a horse be necessary to carry him from point
to point within his parish, but he must contribute
liberally to the parochial clubs and parochial
schools, and lend a willing ear to the well-authen-

ticated tales of distress and destitution which he
too frequently hears in discharge of the duties- of
his sacred calling. If he fulfil these duties
honestly and conscientiously, he must allocate a
considerable portion of his receipts to these pur-
poses, and making a provision for the wants of
his unportioned families. But, according to the
present system, he must pay the tax upon more
than double the amount that he is authorised to
expend on his own purposes; and that is the sys-
tem, the justice and propriety whereof is so clearly
perceived by the CHANCELLOR, of the EXCHEQUER
and his obsequious followers.

The merchant who at one time succeeds in a
bold speculation, acquiring large profits, is charged
on the entire amount, although a considerable
portion should be set aside as a guarantee fund,
to provide against future losses. He will be well
aware that he must look for such losses, as well
as profits, in his hazardous undertakings, that the
next transactions may turn his previous gains into
' losses, and leave a heavy balance at the wrong side
of his ledger ; nay more, may sweep away every
farthing of his capital, and involve him in ruin
and bankruptcy. But though he is expected to
pay on his gains, nothing is allowed towards his
losses. One year his profits may be 10,000/.; on
this he will 'be required to pay 2911. 13s. 4d.
The following year, through bad debts, the
glutting of foreign markets, or the bad faith and
treachery of some friend and correspondent in
whom he reposed implicit confidence, he may lose
an equal sum ; but in place of his books beim!.
exactly balanced, he will be minus nearly 3001.
•on account of his transactions, besides giving his
:labour gratuitously for two years, which 3001.
li 7. ould purchase an annuity sufficient to satisfy in
wrpetuity the contributions of the owner of
1(1,000/. Three per Cent. Consols.
In like manner, the manufacturer will fre-
quently be compelled to work " short time," or
to k eep his factory open at a certain loss, which,
like many other employers, he will submit to
r ather than see his men undergoing the privations
r Ind mi.& ery which must necessarily arise from the