The Sun.
London, England, 1853-02-07 00:00:00

in such a. light that " whoso runs may read"
—and by thus, in the most effectual
manner, dissipating the clouds of preju-
dice, and enabling the millions to detect
the truth under all the evil sophistries of a domi-
nant and selfish aristocracy. To effect all this,
they have only to scatter broadcast over
the land pamphlets, and essays, and speeches,
recounting past occurrences to the clear and
instant apprehension of the untaught multi-
tude ; and this they are already doing with a
devotion such as augurs to them an ultimate vic-
tory. Hitherto we have protested loudly against
the dreams dreamt by the dreamers of the Peace
Congress. We protest still, no less loudly than
of yore, against the folly of cherishing those same
visions of unattainable felicity. We regard the
declaration of some modern philosophers about
what they call the perfectibility of the
human race as one of the most heinous of the cur-
rent blasphemies of our generation. Were this
the case, surely the DIVINITY would never have
deemed it requisite to evolve from the depths of
eternity the stupendous mystery of the Redemp-
tion. No—we cannot deem as practicable the
exquisite but impossible scheme of breaking up
the armies of Christendom, and inducing the
Lamb of Spain, with its Golden Fleece, and the
Eagle of Prussia, with its two heads, and that of
France, with one, and the Lion of England, with
its whiskers, and its companion the Unicorn, to
lie down together in everlasting amity at the be-
hest of the Society in favour of Arbitration. But
we do believe in the practicability of the efforts now
making by the Peace Congress to enlighten the
public mind in the United Kingdom by removing
the prejudice so long maintained between
France and Great Britain. It is in the
thick of these amiable endeavours that the
renewal of this important session will bring
together again, before the expiration of many
hours, the motley concourse of our hereditary
legislators and popular representatives.

Fully as we appreciate the important services
rendered by Dr. WILLIAM FARR to the commu-
nity, in his able and elaborate exposure of the
fallacies and sophisms put forward by the advo-
cates of the ex;sting Property and Ineome Tax,
there is one point on which we dissent, Coto ccrto,
from his views. We have invariably advocated
the total exemption of industrial incomes from
the tax, declaring that, on every principle of
justice and policy, of equity and expediency, every
man's earnings should be free, and that they
should not be subjected to the claims of the tax-
gatherer until they become " savings," and as-
sume the form of accumulated and realised pro-
pert,. We concur on this point, in every re-
spect, with our esteemed correspondent " FAR-
THER," whose communication will be found in
another part of this day's impression. It signifies
not how large may be these earnings. If of a
precarious and fluctuating character, they
are not fitting subjects. A COCKBURN or a
THESIGER may receive 10,000/. or even 20,000/.
as the reward of his professional labours ;
but a simple accident—even a common fit of ill-
ness—matters of every-day occurrence—may
prostrate his energies, and deprive him of the
means of acquiring another guinea by the exercise
of his talents. The brilliant and persuasive elo-
quence—the accomplished intellect—may sud-
denly fail ; and the man, one day in possession of
an almost princely income, may on the next be
little better than a pauper, unless he should have
had the foresight to appropriate a very consider-
able portion of his receipts previous to the cala-
mity, in order to accumulate a provision for a
rainy day. The higher his former position, the
more brilliant his prospects, the more deplorable
will be his fall. Why, then, should we place any
difficulty in the way of such a person making that
much-required provision for his own future sup-
port, in case of sickness, for the wants of his fa-
mily in case of death ? It is notorious that the
great difficulty to overcome in the way of saving,
is to make the first deposit. In that case, the
good beginning is more than half the battle. But
that beginning is too frequently retarded, if not
altogether prevented, by the tax. It must not
be forgotten that a professional man who
has achieved or is rising into distinction,
is obliged to maintain an establishment and
appearance beyond that which may be required
by a person in receipt of an equal income from
funded property. He will also have to buy books,
and incur other expenditure strictly arising from
his profession, but for which no allowance or
drawback is made by the assessor or collector of
the Income Tax. So that he is actually taxed at
a higher rate than those assessed under Schedule
A or C—a matter which doubtless appears very
equitable to the BABBAGES and GLADSTONE; and
others who consider that labour is for fiscal pur-
poses, not only of equal but even of greater value
than accumulated and realised property. The
case, then, of the first-class professional or mer-
cantile man is this :—lf he lives up to his entire
income, as the man of property may do, he is re-
garded as very imprudent, and undeserving of
sympathy for any future misery that may be en-
tailed upon himself or family by his folly. If,
on the contrary, he sets aside a certain pro-
portion of his receipts to form a fund, he is taxed
on capital—the matter which appears so very ob-
jectionable to the wiseacres who think it impossible
to discriminate or recognise a distinction between
the different kinds of income, or to inquire into
the sources from whence it may be derived.
But, although prepared to join issue, even in
extreme cases, we must protest against the as-
sumption that every barrister may be regarded as
a COCKBURN, or a THESIGER, or every commercial
man as a BARING or a ROTHSCHILD. We must, as
Mr. BABBAGE says, " look to the class," and it
would be gross and palpable injustice to oppress
the great majority, the general body, because some
few were acquiring immense fortunes. It would
he fairer to take the case of a man struggling to
inaintain his position, and only too happy, if by
immense labour his gross earnings amount to 5001.
or 6001., which we can assure Mr. BABBAGE is
far above the average receipts of many hard-
working and experienc-d barristers. In order to
do so, he must have chambers and a clerk, he
must purchase new publications, the reports of
cases in the different Courts, and comments on
new statutes—in round terms, these matters will
take, at least, 1001. from his income. He then,
most probably, belongs to some Circuit. Let us
suppose e. y. the Northern. He must go to
Circuit twice a-year, on each of which occasions he
will be six or seven weeks away from his home,
and subjected to very heavy expenditure in tra-
velling and otherwise. There will then be the
Winter Assizes to York and Liverpool, and Ses-
sions six times a-year to Liverpool, or four times
elsewhere, at an average of ten days each time.
Ile will thus have to journey over 4,000 miles
a-year as a first-class railway traveller, and to be
absent from his family nearly five months in the
year. We can assure our non-professional readers
that we are very much under the mark in estimat-
ing these additional expenses at 2,00/. per an-
num, strictly arising from his professional pur-
suits, and without which lie could not obtain the
income, but for which no allowance will be made
in assessing the tax. The GOO/. received in fees
will thus dwindle down to 3001., out of which
he is to make provision for the time when he can
no longer practise in his profession, through ill
lealth; or when he may be supplanted by younger
who may chance to be closely
connected with the attorney through whom
he received his briefs, or finally, and
by no means an improbable contingency, when
the legal reforms already accomplished, or " loom-
ing in the future," may reduce his profits to such
a degree as to induce him to retire from a pur-
suit no longer remunerative. And yet this person
is placed by Mr. BABBAGE in the same class with
the person, who has 20,0001. in the 3 per Cent.
Consols, or 601. a-year arising from well-cir-
cvmstanced real estate.

The case we have above selected is a fair average,
and by no means unfavourable specimen, of the
class. A very large proportion of the body would
be delighted to receive 6001. for their labours--
going to all the places we have mentioned, from
London to Lancaster ; thence to Carlisle, New-
castle, Durham, York, Liverpool, and finally