The Sun.
London, England, 1854-05-25 00:00:00

differe7at point of view from any in which it was
heretc,fore regarded. On all previous occasions it
was only granted for a definite period. The
Pub) _ic might look forward hopefully, either to its
totfAl repeal, or to its modification at a fixed time.
Tlaose who felt themselves seriously aggrieved

/..)y its unequal and unjust operation, knew that
an opportunity would be afforded of detailing
their objections to the measure in the existing
form, and exerting themselves to obtain a more
equitable Apportionment. They, therefore, sub-
mitted to the evil in the hope of early redress.

Three years would speedly pass away, and much
might 1.5 e anticipated from the labours of fiscal
reformers and the progressive force of public

opinion during the interval. Last year san-
guin.f, hopes of amelioration were entertained.
Thf, leaders of the Ministry, in both branches
of_ the Legislature, had more than hinted at
'the prospects of a new assessment. The former
\ Chancellor of the Exchequer, who had but
a short time previously relinquished office, had
recognised the distinction between permanent and
transitory incomes ; and it was confidently ex-
. .. . . .

petted that his successor would be at least as libe-
ral towards intelligence and industry. Much dis-
appointment was naturally felt when Mr. GLAD-
STONE announced that no alteration could be
made—that equal rates should still be charged
on all kinds of income without reference to the
sources from whence it might be derived, or its
precarious nature.
There was, however, some mitigation to the blow.
The Right Hon. Gentleman candidly acknowledged
the grievance. He confessed that "intelligence paid
too much, and property too little ;" and while
deploring the impossibility of reconstructing the
tax, explained a mode by which its severity should
be gradually lessened, and its ultimate abolition
provided for. Nay, more, as if that provision
were not sufficient to pour balm on the wounded
feelings of the aggrieved parties, he placed an
exclusive tax on real property of all kinds and
settled personalty that might be considered some
compensation to the industrious classes. It is then,
perhaps, scarcely surprising that the Right Hon.
Gentleman should have induced many enthusiastic
and consistent reformers to sanction his proposi-
tions, and to render powerful support to the re-
newal of the impost without change or alteration.
When the proposition for doubling the tax for
half a year was brought forward in March there
were other reasons against entering on the ar-
duous task of revision. It was scarcely worth
encountering the difficulties that opposed a satis-
factory arrangement of the disputed point when
the augmentation was only demanded for six
months. It was also desirable to show that Par-
liament was unanimous in providing the neces-
sary ways and means for the increased war ex-
penditure. The Ministerial proposition was at
once accepted, and Bill No. 1 passed through
both Houses, if not without remonstrance, at
least without serious opposition.
Now, however, we are called on not merely to
retain, but to double the charge during the con-
tinuance of a war the termination whereof it is
impossible to predict and which none of us may
live to see. If the present opportunity be ne-
glected or misapplied, no other may occur during
the present generation. The hopes of revision,
or of a more equitable adjustment of the burden,
will for ever vanish. The last evil will escape
from the box of the Modern PANDORA. A deter-
mined course of policy by the fiscal and financial
reformers within the House, aided by the pres-
sure from without, would insure a fair conside-
ration of the important topic, and most proba-
bly a satisfactory result. There can be no reason
why it should not receive that consideration. It
is not required for immediate supply. Not a far-
thing of the amount can be collected until after
the sth of April next, and it is most likely that it
will not be called for, in the majority of instances,
for some time afterwards. It will, therefore,
answer every purpose if the Bill receive the legis-
lative sanction any time during the present ses-
sion. " The war need (not) be suspended" while
the matter is under discussion. We have every
material for the satisfactory arrangement of the
difficulty, and it will be a cause for deep and ge-
neral regret if they are not rendered generally
available.
We have always felt that a just and equitable
Property Tax is the best impost that can be de-
vised. It is peculiarly so at present, when the
nation is engaged in hostilities with a first-class
Power. Even those who have objected to the
'charge in the "piping times of peace " have done
so mainly on the ground that it was essentially
"a war tax"—" a potent instrument of finance,"
which it was desirable to reserve for extraordi-
nary emergencies. All such objections are now
removed, and nothing is required but an equit-
able adjustment of the schedules to render it the
most popular, as well as the most politic, mode of
replenishing the national Exchequer. Let it be
fairly apportioned, and we shall willingly assent to,
not merely ls. 2d., but 25., or, if necessary, 4s. in the
pound to 10 or 20 per cent., if required for the exi-
gencies of the country, in place of 5i per cent. Bui
a reconstruction is indispensable, and unless a pro-
mise be given that at least an attempt will be
made, the increased charge should be steadfastly
resisted at every stage of its progress.
Let it, then, be distinctly understood, that the
people do not object to the amount that they are
called on to contribute towards the prosecution
of the war, but simply and entirely to the
inequality of the burden, to the heaviest
charges being cast on those who are the least able
to sustain them. The Income Tax differs widely
from every other impost. Whether the balances
which have been taken to liquidate the demands
of the dissentient holders of South Sea Stock are
to be restored or not, the required increase should
be granted--that is to say, after the necessary
modification, we should submit to an addition
to the War Tax when fairly apportioned. It pos-
sesses many great recommendations, but coupled
therewith there are many insuperable obstacles to
its present form. Why, then, should not the
popular representatives at least attempt the re-
quired amelioration ? Why should not Mr.
GLADSTONE yield to the loudly-expressed wishes
of the great majority of the House and country,
and for once surrender his own views for the
benefit of the community at large, and to insure
that unanimity which is so very desirable at the
present crisis ?

Sir WILLIAM CLAY'S proposal to abolish Church
Rates has been welcomed into the House of Com-
mons by a majority of sixty-seven in a house of
nearly two hundred Members. We only hope
that the House will be disposed to extend its hos-
pitalities in an equally generous manner to the
second and third appearance of the Bill. Nothing
can be more certain than that in so doing they
would but honestly and honourably represent
the sentiments of the country whose stewards
they are. Churchmen have so abundantly
shown, by their church-building liberality, in-
creasing, as it has done, almost threefold, since
Government building grants were withdrawn,
what they on their part are both able and willing
to do. The men who have voluntarily contributed
nearly eight millions to build new churches, are not
likely to let the old ones go out of repair for the
sake of 100,0001. a-year ; for this, be it remem-
bered, is, according to Lord STANLEY'S careful
estimate, the very utmost now raised from Dis-
senters by Church Rates. Churchmen, no doubt,
if left to their own good sense, would
Cease to repair many churches which the
oby
congregations had deserted, and think
it better economy to a
n ew contributeone w h twentye re
times the rate to the
people would come to
" l t
and those who sympa-
thised. with the costlyf
byaneies of some mediaeval
pay
clergy
men would be left
their more puritani-
cal or indifferent brethren to for them ; and
this, we are thoroughly satisfied,
only result. The " national fabries,
poaiur l d
by be
their
the
would most
certainly be cheerfully
worshipping tenants, so long as there were
worshippers to do it. No church ever was left
without needful repairs for want of a
Church Rate, but solely on account of a quarrel
kept
inre,weir
about it. At Braintree itself, for instance, so
lour, as the battle was pending, neither of the
belligerents would mend a pane ; but as soon as