The Sun.
London, England, 1853-07-25 00:00:00

the last to propose or even to sanction a step so
inconsistent with the honour and dignity of his
order. We cannot feel surprised if he should take
every opportunity to express his disapprobation of
certain provisions, that he should endeavour to lay
the foundation for future alterations, but that he
would seriously attempt to throw it out, and,
as we have stated, any alteration would be tanta-
mount to rejection, we cannot and will not credit
until we have witnessed the success of the ex-

periment.
In truth it is not the time, nor is their Lordships'
House the place in which a contest on such a sub-
ject could be waged. Wehave never been indifferent
to the many serious objections to the measure,
and the great hardships that would be sustained
through its operation. We have repeatedly
pointed out the superiority of a judiciously
and equitably assessed Property Tax as a
fiscal instrument to a duty on successions.
But unless the Legacy Duty were totally abolished,
the extension of the tax to real estate and settled
personalty became inevitable. The evasion of the
duty by one description of property could no
longer be tolerated, and the equalisation of the
burden was demanded in terms that could no
longer be misunderstood or resisted. The only
alternative lay between an increased and modified
Property Tax, and a Tax on all successions, without
exception of any sort, kind, or description, and
the renewal of the Property and Income Tax,
with out any recognition of the distinction
between permanent and precarious income,
and the preparations for its gradual reduction
and ultimate extinction precluded the possibility
of escaping some enactments analogous to those
now under notice—enactments which ought to
have been carried into operation under the aus-
pices of WILLIAM PITT, when the revenue arising
fromth
with.
the Probate and Legacy Duties could not be
dispensed

In passing the bill unmutilated during the pre-
sent Session, the door will not be closed against
future ameliorations, or against the total aboli-
tion of the entire tax, if an adequate and suitable
substitute be provided. No duty can become
due or payable for at least . twelve months ;
and if ally legislation should take place
in the interval, the benefit thereof may be
extended to those who swill have incurred lia-
bilities during the time. We believe that the
experience that will have been acquired of its
working during that time, the provision which
parties may be called on to make for payments
trenching largely on capital, will have the effect
of changing the direction of the current of popular
feeling, and inducing a. general preference for a
certain Property Tax levied on income rather
than an uncertain Succession Tax levied on capital.
Any collision between the different branches of the
Legislature at this moment would materially pre-
judice the chances of an amicable arrangement,
and fasten on the burden which it is desired to
avert. We look, then, confidently to the imme-
diate passing of the Bill in its present form. It
would be questioning the prudence, if not the
sanity of their Lordships, to entertain any doubt
as to the result.

The reports from and concerning Russia are
still all of a pacific tendency. Some declare posi-
tively that the CZAR has definitively accepted the
mediation of Austria, and consented to refer the
entire matter in dispute to the decision of his
brother Emperor. Others, with equal plausibi-
lity, assert that he has received most favourably
the propositions which have been approved of by
the representatives of the other parties to the
Treaty of 1841, and that he only awaits further
intelligence from Constantinople to carry them into
practical execution. These are, no doubt, very
satisfactory tidings; but we must see that nothing
is likely to occur calculated to dash the cup from
the lip at the last moment, and to impede, if not
altogether to prevent, the contemplated arrange-
ments—so that the Russian troops may remain in
the occupation of the Principalities during the
winter, and proceed en route to Constantinople in
the spring, before the combined Fleets of France
and England could render effective service in
the Black Sea. Considering that so much time
has already been consumed without any decided
result, and that barely two months remain for
maritime operations—considering, too, that an
cmeute in Turkey, or a successful result of the
diabolical conspiracies that are alleged to exist
against the life of Louis NAPOLEON, would enable
NICHOLAS to carry out any designs which he may
have conceived for the destruction and annexation
of the Ottoman Empire—we cannot confidently
rely on any auguries, however auspicious, or any
promises or obligations however stringent, until
the invading army is withdrawn from the Danu-
bian Provinces, and has recrossed the Pruth with
all its materiel and munitions of war.

We must confess, too, that we do not very
highly approve of the matter being submitted to
the sole arbitration of Austria. There have been
too many reasons to doubt the sincerity of that
Power—too many suspicious circumstances con-
nected with the proceedings of FRANCIS JOSEPH,
to enable us to await his decision without some
degree of uneasiness. We cannot forget the ex-
traordinary degree of influence which NICHOLAS
is supposed to exercise over the mind of the
Juvenile Emperor—the tardiness of Austrian
interference until the flags of France and
England floated over the waters of Besika
Bay, in close proximity to the Dardanelles—the
movements of its troops towards the Servian
frontier—and the undue tenacity with which its
claims were pressed, at a period so very inoppor-
tune, on the Divan. We cannot strike out of the
calculation the notion, whether well-founded or
otherwise we need not now pause to inquire, that
Austria is supposed to hanker strongly after some
of the Turkish provinces ; and that, if the dis.
memberment of the Ottoman empire were fully
consummated, it is more than probable that no
inconsiderable portion of the spoil would fall to
its share. Could we, then, consent that ourancient
ally should refer all existing disputes to the arbi-
trement and final determination of a Power di-
rectly interested in pronouncing an adverse judg-
ment ? No. The lamb might as well have
yielded itself a prey to the assailing wolf in the
first instance, as have purchased a brief respite
by submitting its case to the decision of a lupine
tribunal, where its prosecutor and the presiding
judgewould have participated in the banquet on the
torn remains of the innocent victim. We acknow-
ledge that, we dread the interference of Austria,
notwithstanding all its fair promises and apparent
impartiality.
But supposing that NICHOLAS had even accepted
the propositions of M. DE BOURQUENEY, sanc-
tioned and approved by the other diplomatists,
that he was ready to affix the imperial seal to a
treaty based on that foundation, would nothing
remain behind of which advantage might subse-
quently be taken ? What arrangements would
be made for the evacuation of Moldavia and Wal-
lachia should it take place previous to or simul-
taneously with the return of the French
fleet ,to Salamis, and the English fleet to
Malta ? Count NESSELRODE distinctly declares
that there
will be no withdrawal of the Russian
army until Turkey shall have rendered full satis-
faction, and"tlie presence exercised by the atti-
tude of the maritime
powers shall have ceased ;"
while Lord CLAREIth",
tion, avers that there shall be
no removal of the
fleet until the evacuation of the
been accomplished. If then the
Principalities
preposition
ef hthe
which is to
Powers should be accepted,
yield on the remaining with equal determina-
to the
question, as
priority of the naval or military retreat ? Au in-
superable difficulty may arise on this apparently
tri vial question.
But again,
who
is to pay
if everything else should be amicably
arranged,
for the expenses occa-
sioned by the act of aggression—expenses not
a
merely of the Russian but of the Turkish prepa-
rations ? It is generally rumoured, and almost
as generally credited, that Russia will demand an
indemnity, which Turkey could not and ought not
to pay ; and that in failure of obtaining satisfac-
tion thezeof, she will continue her occupation of the
provinces. Every circumstance,
too, affording ad-
ditional confirmation to the accuracy of these ru-
mours, we find an ample supply of provisions for
9 months contracted for, military roads constructed,