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LONDON, MONDAY, MAY 9, 1853.

Another amendment to Mr. GLADSTONE'S pro-
position respecting the renewal of the Property
and Income Tax, and one involving a very im-
portant principle, will this evening be brought
forward in the Committee of Ways and Means,

by the Hon. Gentleman the Member for Berk-
shire, who has given notice that he will move the
insertion of a proviso, to the effect that the
Income Tax should be levied on the net annual
value of lands, tenements, or hereditaments, after
due allowance made for repairs, insurance, and
management. The facts of the case are simple
and indisputable. They are not merely recognised
by the Chancellor of the Exchequer, but have
been relied on by him, as establishing an existing
distinction between precarious income and that
arising from permanent real property. The Right
Hon. Gentleman boldly asserted that real estate
was practically charged 9d. in place of 7d. in the
pound, inasmuch as more than 24 per cent. of the
gross rental was absorbed by the expenses neces-
sary for the preservation of the property in suit-
able condition, and for other outlay incidental to
its condition. Mr. PALMER adroitly avails him-
self of this admission, and justly complains of the
unfairness of the system, which charges not merely
the amount applicable to a person's private
purposes, but that over which he has no con-
trol. A demand for redress naturally follows,
and the Financial Minister will be compelled
once more to defend the iniquitous system, of
which he is the champion, in an assembly far more
sensitive as to " the rights of property" than to
the rights of industry.
Whatever may be thought respecting the merits
of the proposition, so far as the contributors under
Schedules A and D are concerned, there can be no
doubt as to its gross injustice as between those
under Schedules A and C. Real estate is sub-
jected to many charges from which personal pro-
perty is wholly exonerated. Not only is the en-
tire support of the poverty of the country charged
upon it—not only is it responsible for the county
rates, and various items of local expenditure—but
it is also obliged to support the police force of the
district, and to defray the expenditure incidental
to the administration of criminal justice in the
vicinity. It almost appears as if no protection
were required by the owners of personalty, and
that the majesty of the law was only to be vindi-
cated when there had been an aggression on lands
or tenements. It would certainly appear as if any
distinction that could be made ibetween real and
personal property were more than compensated by
the burdens above referred to, which are cast ex-
clusively on the former, and that every due
allowance should be made to the former in
any additional scheme of direct taxation.
But so far from that being the case, we
find that one description of real estate—viz.,
houses—is taxed to the extent of 9d. or 6d. in
the
Poling on the gross annual value—for as we
have already repeatedly pointed out, the impost,
though nominally levied on the occupier, practi-
cally falls upon the proprietor, inasmuch as the
rent, which would otherwise be paid to him by
the tenant, is diminished pro tanto. And it is
also subjected not merely to the additional 7d. in
the pound, in common with personal property,
but no allowance is made for necessary repairs, or
the other out-goings to which house property is
peculiarly liable. This certainly is neither fair
nor just, and but for the extraordinayargureants
that have recently succeeded in the popular branch
of the Legislature, we should have thought that it
could not for a moment be sanctioned by an
as-
sembly of intelligent gentlemen. But the entire
system is based on injustice, and is unfair and
inequitable in all its details. The Financial
Minister fights the battle of the moneyooracy.
They are the favoured individuals, and all others
are relentlessly sacrificed to their aggrandisement.
Let us see how the case really stands between
the different classes. The fundholder, mortgagee,
annuitant, all owners of personal property (pro-
perly so called), with few exceptions, pay fid. in
the wound, and no more, on the dividends, in-

terest, or annual produce of their various invest-
ments. That is the only demand made on their
resources ; from all others they can absolve them-
selves by abstaining from articles the price of
which is enhanced by indirect taxation. The
proprietor of broad acres (in addition to the
various local charges above referred to) is, a2cord-
ing to Mr. GLADSTONE'S calculation, compelled to
pay 9d. in_ the pound on his net receipts, or
nearly 23 per cent. more than the fortunate fund-
holder or mortgagee. This is bad enough, but
the owner of house property is still more to be
pitied. Not only is he taxed 7d. on his gross
receipts, which, as the Right Hon. W. E. GLAD-
STONE acknowledges to be equivalent to 9d. on
his net income (it would be easy to show, if
the argument required it, that his charges for
repairs, and other necessary outgoings, far exceed
those of the owner of land, in the ordinary ac-
ceptation of the word), but he is also burdened
with an additional 9d. in the pound on the gross
receipts—equivalent, according to the same rule,
to something more than 11-0. in the pound ; so
that he is practically subjected to rather more
than is. Bd. in the pound of direct taxation, or
nearly 200 per cent. more than the fundholder or
mortgagee. But this is not all. He is liable to
every local charge that the landowner is re-
sponsible for, and, in addition, must pay a
stamp duty of more than 200 per cent. on
the premium which he pays for the insurance of
his property against fire ! These are grievances
of no ordinary magnitude, imperatively demanding
redress. The whole of the direct taxation—
house tax, land tax, and property tax, together
with the local rates, should be consolidated, and,
after all due allowances, fairly and equitably as-
sessed upon every description of accumulated and
realised property.
We confess that there is another and no less
cogent reason which induces us to desire that Mr.
PALMER may succeed in his amendment. The re-
fusal to make these fair and just allowances con-
' stitutes the sole pretext, the only plausible excuse
for the refusal to modify the other inequalities of
the impost. If that were removed, Mr. GLAD-
STONE would be compelled to yield to the universal
demand for a revision and modification of the dif-
ferent schedules, in order to obtain something like
an approximation to justice. We must also say,
that although we fully coincide with Mr. GLAD-
STONE in the opinion that industry is too highly
taxed when compared with property, and that pro-
perty is not sufficiently charged when compared
with industry, it is not by the perpetuation of
an act of gross and palpable injustice we should
endeavour to provide a remedy for a grievance
still more flagrant. No, let each case be dealt
with according to its merits, and whatever this
rate may be that should be on each description of
property, let it only be demanded on the net re-
ceipts—the sums really at the disposal of the pro-
prietor, and applicable to his private purposes.

The advocates of tho Ballot in every consti-
tuency of the kingdom would do well to bestir
themselves at once on this truly national question.
To-morrow the Hon. F. H. F. BERKET.EY, member
for Bristol, "will ask for leave to bring in his
usual bill for taking the vote of electors by bal-
lot." It is well worth while for the country to
make the Honourable Member's motion something
more than a matter of course, and something more,
too, than a register of the Members and the persons
who in this particular Parliament, or Session, will
vote for or against it. It is an important object
even to save any wavering Member from com-
mitting himself to the wrong side. There is, to
be sure, in the present state of parties no great
solicitude about the disclosures of HANSARD. It
appears, in truth, to have become a place of sepul-
ture for the opinions of statesmen ; and its me-
morials of infant mortality are very numerous
indeed. Some appear to have expired in the very
year of their birth. The numbers buried there
of two or three years old are, however, very great,
and each change of a Ministry has generally been
a season of extraordinary fatality to political
opinion. Honourable Members seem about as
much affected by an occasional glance at these
memorials as passengers through a churchyard by
the " Sacred to the Memory" which stares them
everywhere in the face. Still members do prefer
to be consistent. It is not pleasant to see one's
name printed in two parallel columns of "for
in 1852," and "against in 1853." The first
thing, then, to be done is for the active supporters
of a doubtful member to write to him immediately
on the subject. No one has more influence with
all who wish to retain their seats than the elec-
tioneering workers in a constituency ; the feeble
tie of gratitude and the strong one of hope give
them great power. As a gentleman and a future
candidate, the member must answer their personal
communications. Names to a petition he does
not quite disregard, but a letter direct he cannot
get over. Even a memorial is easier to manage
than an individual letter ; no one individualwhose
signature appears in it feels himself directly denied
in case of a negative answer, nor does the evading,
member feel that he is hazarding a personal cool-
ness in his cause. Let, then, as many as can
write personally to their members, and let them
enumerate and describe cases in which the Ballot
has been needed to their own knowledge, especially
cases of intimidation and ungenerous influence.
The second thing, of course, is to get up peti-
tions. There is nothing to hinder a petition from
every borough constituency in the kingdom. There
is not one where treating, bribery, and intimida-
tion, under the bland name of influence, have not
more or less taught some electors the need of secret
voting. Especially ought there to be, relatively
to their size, monster petitions from all the
boroughs which figure in the memorable list sub-
mitted to Election Committees. An active agent in
bribery in one of the very worst of them assured us the
other day, that " they might argue as they liked,
but that the Ballot would utterly cut up their
trade." Who doubts it ? Certainly net Lord
JOHN RUSSELL, nor any of its opponents; more cer-
tainly not Mr. BROWN and Mr. KITTON ; not W. B.
and Mr. FRAIL. Let, then, the honest people in
the corrupt constituencies demand that the means
which corrupting agents dread far more than Elec-
tion Committees shall be put in full force. Even
Canterbury, Cambridge, and Hull have their hun-
dreds of electors who are wholly free from all con-
nection with the corruption in those boroughs, or
who are no more connected with it than we all
are with many social evils, which we deplore and
endeavour to prevent. Here is an admirably suit-
able opening for them to vindicate their characters.
Moreover, petitions from those who dwell in the
very midst of the iniquity would have a special
claim to attention. There are, however, scores of
boroughs from which no complaint is heard, where
the Ballot is most needed. What a boon would
it be to the poor nonenties of Stamford, who pass
under the name of electors, but who are so about
as much as the chapter who elect a bishop, and
who enjoy no political privileges except a conge
d'elire from the Marquis of EXETER in favour of
Sir F. THESIGER, and the hustings abuse of the
now Honourable Member himself. Perhaps, how-
ever, most of them dare not sign a petition. Let
then, such as t are, do it ; and let them speak
out roundly the wrongs of the rest. The counties,
of course, are tied. No farmer dare ask for leave
to vote exempt from his landlord's cognisance.
Thousands of county voters are, however, free. Let
them, too, lift up their voice for the emancipation
of the enslaved. It will quite change the charac-
ter of the debate if Mr. BERKEkEY'S motion be pre-
ceded by a deluge of petitions.
There is yet a third and most important thing
which may be done in the course of these three
weeks, and that is supplying facts which demon-
strate the need of the Ballot. Those of bribery
and treating are of great value ; but the most
important facts of all are those which prove inti-
midation. Authentic cases of landlords' proceed-
ings, of employers of workmen threatening dis-
mission, of creditors of every class putting on the
screw' °f Persons tampering with tradesmen by
promises of custom,
or the more cruel intimation
of its "possible" withdrawal, of magistrates and
persons having influence in
obtaining small salaried
appointments using it unfairly—cases of every
kind, indeed, in which the fears of the dependent
have been unkindly and meanly
worked upon to
, bias their votes. The persons themselves dare

not complain in public. It might be as ruinous to
them as a refractory vote ; it need not, however,
be public. Names and particulars which
might disclose them to their oppressors may
be communicated in confidence, with entire safety,
to the BALLOT SOCIETY. That Society solicits,
as our readers may see by advertisement,
such information. The Hon. F. H. F.
BERKELEY himself is its Chairman, and correspond-
ents may fully rely upon all communications being
dealt with as by gentlemen. Nothing wished to
be kept secret will ever be divulged. We would
strongly urge, therefore, upon all who can do so
to send as promptly as possible any information
in their power. Facts, not arguments, are what
are now wanted. Opponents have been driven
from every shadow of a reason, except their own
will, and the allegation (which the Election Com-
mittees are doing their best to overthrow), that
the need for the Ballot is not very great after all.
Authentic facts, numerous petitions, a diminished
majority at least against it, and, if possible, a
majority for it—these are the things which will
convince our sneering Leader of the House of
Commons that he may be in error. The Parlia-
mentary opening for an effort is very fair. Never
were there so many advocates of the Ballot in a
Ministry before. The number of Members who
will -rote in its favour will be found, we doubt
not, considerably increased. The Election Com-
mittees have ripped up much that was believed
before, but which is now in evidence. The Com-
missions will fall to work promptly, and will
certainly advance the cause greatly. Indeed we
feel quite confident that were those who desire the
Ballot to do their part vigorously during the
coming three weeks, we might reasonably hope to
see the Ballot introduced into the New Reform
Bill, and should most certainly have a thoroughly
encouraging division and debate on the 11th of
May. To secure that object, however, no time
should be lost.

A reception has been accorded to HARRIET
BEECHER STOWE, since her arrival in this country
from America, so true as an earnest expres-
sion of sentiment that we regard it at once
as affecting and magnificent. Already " Uncle
Tom's Cabin" had elicited from the women
of England—through that " Address " authen-
ticated by more than half-a-million signatures—
one of the noblest tributes of admiration
ever accorded to a British Authoress. Circum-
stances afterwards induced the writer of that cele-
brated volume to visit the shores of these islands,
and scarcely had she set foot on the soil of the
United Kingdom when the welcome we have spoken
of commenced. It was a welcome altogether spon-
taneous in its character. It was the ebullition of
feelings so elevating and purified that the most
captious and the most sardonic could not but
observe the prevailing enthusiasm with respect,
however much they might feel disposed to quarrel
with it as an extravagance. It attained its
climax on Saturday, when a number of notable
sympathisers with the object held in view by
Mrs. STOWE, assembled to take part in her recep-
tion at Stafford-house, in complance with the
graceful and hospitable invitation of the benevo-
lent Duchess of SUTHERLAND. It was an oc-
casion to which the novelist may look back
henceforth with enviable emotions of a half-
proud and half-humble gratification. Not, for-
sooth, because she was welcomed thus publicly
under the roof-tree of one whose brows were bound
with a garland of strawberry leaves. Not be-
cause the house was a Duke's house in which the
guests of Saturday were congregated. But be-
cause among those guests—as in the bosoms of
the host and hostess—were hearts whose sympa-
thies it was something indeed to have secured.
There, for example, was the humane patrician who
had penetrated so often in to the foulest dens of our
metropolis to carry consolation to the suffering
and to assuage the miseries of the humblest of his
fellow-creatures. There was the gentle and
accomplished Earl of CARLISLE, the eulogist of
POPE and the friend of DICKENS. There were the
youthful and gifted Duke of ARGYLL, and the
venerable Marquis of LANSDOWNE. There were
the Noble Lord once Prime Minister of England,
and the Right Hon. Gentleman now her MAJESTY'S
Chancellor of the Exchequer. There were one of
the profoundest philosophers of the age—
WECATELEY and one of the most illustrious
of living statesmen—PALmEßsToN. There, too,
among the untitled guests, was the national
historian, one of the most eloquent writers in the
language. There was more than one, moreover,
bearing the honoured name of BuxToN—appro-
priately summoned to that implied protest against
Slavery—consoling us if among the crowd we
failed to recognise either a CLARKSON or a WIL-
EERFORCE. The occasion was, in fact, one which
it was a privilege to have witnessed, and it is
certainly one which it is the duty of the journalist
to record in terms of mingled respect and appro-
bation.

INDIAN REFORM SOCIETY.—On Saturday, the 7th inst.,
a meeting of the committee of the Indian Reform Society
was held at the committee-rooms, 12, Haymarket, at
which Messrs. Bright, Blackett, Bruce, Bell, Cooke,
Phillimore, Danby Seymour, and Viscount Goderich,
M.Ps., and other gentlemen interested in the welfare of
India, [attended, when several important communica-
tions were announced. Letters from some of the prin-
cipal native gentlemen of Madras and Bombay, written
in very pure English, were read to the meeting, describ-
ing the excitement which prevailed at those presiden-
cies, under the apprehension that the petitions of the
natives would lie unattended to, and their claims for jus-
tice disregarded by the English Legislature ; and stating
that ample evidence could be furnished of the truth of
the allegations contained in their petitions, if time were
allowed. These letters were dated before the formation
of the Indian Royal Society was known iin India. A
letter was also read from the Native Association of Bom-
bay, referring to a pamphlet on "The Administration
of Justice in Southern India," by J. R. Norton, Esq.,
Government Pleader at Madras, which has recently
created a great sensation in this country, declaring that
" the remarks of that author apply equally to the Bom-
bay presidency." It was further announced that the
Native Associations at the different presidencies had re-
mitted money to a considerable amount to their friends
in this country, for the purpose of diffusing information
through the British public respecting the wants of India.
A portion of those funds was handed to the treasurer of
the society. The committee decided on making an ap-
peal to the public opinion on this question as soon after
the Whitsun holidays as possible.
MELANCHOLY SUICIDE OF AN OLD SOLDIER THROUGH
DISTRESS.—On Saturday night Mr. W. Payne held an
inquest at St. Thomas's Hospital, on the body of Chris-
topher Clark, aged 54, who committed suicide under the
following melancholy circumstances :—The wife of the
deceased, who appeared absorbed in grief, said that on
Monday last she went with her husband to Deptford to
receive a pension, which was allowed to him, of is. 2d.
a day, for 24 years' service in the army, but Captain
Ward said that he could not pay him, as there was a
debt against him of 21., and his pension only amounted
to 11. 15s. He ordered him out of the office, and
abused him very much, which seemed to prey greatly
upon his mind, as he had been out of work for a long
time, and they had a family of six children. When
they returned home she went out to borrow three half-
pence of a neighbour. On her return to the room in
which they lived, in Brent's-court, Southwark, the
deceased was sitting with two children (twins) on
his knees, and was crying. She told him to
keep his spirits up, as she had borrowed a
shilling, but he only replied, "What will become
of my poor children !" She condoled with him, and
said they would go again on Wednesday, and try to get
his pension. On Wednesday morning last, about eleven
o'clock, she missed her husband, and went out to seek
him. On her return, seeing the cellar shutters closed,
she felt all in a shudder, and was afraid that he had
done something to himself, from his depressed state of
mind. She instantly ran down the steps, and then saw
him lying upon the floor with his throat cut. She
screamed out, and on some neighbours going in he was
taken to the hospital. It was the way he was treated
at the office that had preyed upon his mind. He had a
good character, to show that there was nothing against
him. Mr. Jones, surgeon, said the deceased was
brought to the hospital on Wednesday morning, with a
wound in his throat. He had lost a great deal of
blood. He died on Thursday evening from the effects
of the wound. He spoke of his children several times.
The jury returned a verdict of " Temporary insanity,"
but added that, from the account given by the widow,
it appeared to have been brought on by the harsh treat-
ment of Captain Ward, and they think he exceeded his
duty in not paying him his pension.
MURDER OF A NAVAL OFFICER.—We deeply regret
to announce the murder of the paymaster of her Ma-
jesty's ship Daedalus, at San Blas. The unhappy victim,
Mr. Michael Feeley, who had gone on shore at that
place, was found dead by the crew of the boat that left
the ship on the morning of the sth of March for the
purpose of obtaining fresh beef. A man suspected of
the murder was captured, and was in prison at the date
of the letter (15th March) announcing the melancholy
event. Some money was upon Mr. Feeley's person
when discovered, but it is supposed he had been robbed
of a portion of that previously in his possession. We
regret to add that Mr. Feeley has left a widow and
young family, who were wholly dependent upon the
unfortunate deceased.—Zionnpthire Telegraip4.