The Sun.
London, England, 1854-01-31 00:00:00

THEATRE ROYAL ADELPIU.

Proprietor, Mr. B. Webster.—Directress, Madame Celeste.
THIS EVENING, JAN. 31,

Will be presented the highly Popular New Nautical Melo-drama,
in Ave tableaux, with new scenery, the Sea of Ice, &c., new
dresses and appointments, called THE TEARS OF GOLD; or,
THE LOST SHIP AND THE WILD FLOWER OF MEXICO.
Principal characters by Messrs. B. Webster, Keeley, Paul Bedford,
0. Selby, Parsee, Marsden, &c. ; Madame Celeste, Mrs. Leigh
Murray. Miss F. Haskell, &c.
To be followed by the popular and entirely New Grand Specta-
cular legendary Christmas piece, in two act 4, with new scenery,
dresses, maelThaerY, and appointments, called NUMBER NIP, or
THE SPIRIT BRIDE. Principal characters by Madame Celeste,
Mrs. Keeley, Miss Woolgar, Miss M. Keeley, Miss Cuthbert, Miss
C. Harding ; Messrs. Paul Bedford, J. Rogers, Romer, G. Lee, Sec.

ROYAL OLYMPIC THEATRE.
Lessee and Manager, Mr. A. Wigan.
THIS EVENING, JAN, at,
Will be performed THE FIRST NIGHT. Characters by Messrs
Alfred Wigan, Leslie, Undon, Harwood Cooper, and Vincent ; Miss
P. Horton, and Miss Wyndham.
After which, TFIE BENGAL TIGER. Principal characters by
messrs. Alfred Wigan, Leslie, and F. Robson ; and Mrs. A, wig.,
Followed by THE W kNDERING MINSTREL.

t4TRA_ND THEATRE.

I,,,see, Mr. F. W. I.llcroft—Directress. Nriss Rebecca Isaacs.

THIS EVENING, JAN. 31,

Will be performed THE BOHEMIAN GIRL Principal charac-
ter by Miss Rebecca Is ,acs.
To be followed by THE OMNIBUS.
Afte which, a new grand Comic Christmas Pantomime entitled
,
HARLEQUIN AND KIN NUTCRACKER; or, The World of
Toys. Clown, by 'he inimitable Flamore ; Harlequin, Mr. Bologna ;
Pantaloon, Mr. Griffiths ; Columbine, Miss Goward.
Stalls, 55.; Boxes, ; Pit, lc 6d; Gallery, Gd.; Private Boxes,
11. I Is. 6d., to be had of Mr. Allcroft, 15, New Bond-street.

ASTL Ers EUROPE'S NATIONAL AMPHITHEATRE.
Lessee and Nfanager, Mr. William Cooke.
Eighth Appearance of Miss KATE COOK
ded to /. since
overflowing her retarn from the
Continent. The Theatre nightly crovv
Its matchless a:tractions.
THIS EVENING, JAN. 31,
To commence with the Grand ChineseMAGl SpectacGONG, in le, THE WISE
ELF,PILA.NTS OF THE EAST, or THE C which
TrfCllo4 Elephants appear.
Mr. William Cooke's extraordinary-
FollOwefl by a Recherche Routine of Scenes of Equestriantsm
TnE ARENA, supported by the Elite of Europe's Equestrian
Artistes.

Coneuding with Mr. W. Cooke's immensely successful COMIC
r-ANTWMIE, written expressly for this Theatre, by Mr.
NirRD
Lsox
LEE, entitled BILLY RUC rON'S JOURNEY TO BRENTFO ;
or, Harlequin and the Ladies' Favourite.
Career Ice
Car of nery, dr.,,ses, decorations. and appointments, magnificent
)(neer industry, Br.c. Harlequin, Mr. 11. Hemmings ; Columbine,
~.. ,
~ Christine; Pantaloon, air. Lehman; and Two Clowns, Mr.
.'
A'aans sad Mr. Crotteste ; Sprites, Masters Gee and Bradbury.
B°z-once open dour Eleven till Pour. Stage Manager, Mr. W.
Went.

WAR between RUSSIA and TURKEY.—
BXUERKELLER'S Embossed MAPS of the OTTOMAN
EMPIRE and RUSSIA in Europe, price 21s. each, are imported
and sold by EDWARD STANFORD, Wholesale and Retail Map-
seller, 6, Chatng-cross. These Maps possess the advantage of repre-
senting the natural features of the country, the heights of the moun-
tains, &c ,in relief. A list of the other maps in this series, and the
best English and Foreign Maps of the Seat of War, may be had
gratis on application.

TO LADIES. -WARWICK HOUSE.-
The greatest ELEGANCE and NOVELTY may be seen in
SILKS and all OTIP,IR MATERIALS for DRE,S,,:S ; also in
SHAWLS, MANTLES, &c.; besides the BEST FAMILY LINEN
EVER MANITFAr!TURED ; the who e being marked in plain
figures, and for READY MONEY, the price:, it is generally ad-
mitted, are as low as they can be.

142 and 144, REGENT STREET.

SEWELL and CO. has just received a large
importation of REAL PERSIAN and KOULA RUGS, 01
brilliant c Aours, and exceedingly cheap.-44, 45, 46 , Old Compton
treet ; 46, 47, Frith-stteet, Soho.

STEAM TO HAMBURG EVERY WEDNES-
DAT and SATURDAY. The General Steam Navigation
onoany's First-Class and powerful Steam-ship TIGER, John
Russell, Commander, is appointed to leave St. Katharme's Wharf
for Ilamburg, To-morrow (Wednesday) at 11 morning. The CALE-
DONIA., Sl.turdziv, at 8 morning. Chief Cabin, 21. Fore, 1/. 3s.
To secure Berths, &c., apply at 71, Lombard-street, or 37, Regent-
circus.

JAPANESE EXHIBITION. The FIRST
DIRECT IMPORTATION from JAPAN is NOW OPEN for
EXIIIBITION, at the Gallery of the society of Painters in Water
Colours, 54, Pall-Mall East, for a limited period, as the Society re-
quires the Gallery for their own paintings. Admittance, 2s,

EYESIGHT PRESERVED by WEST and
co.'s " Treatise on the Human Eye," price 3d , containing
practical rules that enable all to judge when to begin, and what
SPECTACLES are b st calculated to preserve the eyes to extreme
old age. May be procured of any bookseller, or of the Author, 92
and 93, Fleet street, and 41, Strand, near Charing-cross.

DEAFNESS.—The only medal awarded at the
Great Exhibition of 1851, for Acoustic Instruments, was to
F. C. REIN, for his new ACOUSTIC INSTRUMENTS for the deaf.
They are made of difft rent power, to suit extreme and every degree
of deafness. To be procured only of the sole inventor and maker,
F. C. Rein, 108, Strand, nearly opposite Exeter hall, where they can
he tried and numerius testimonials seen ; among many, one from
the Right Hon. Sir John Patteson, one of her Majesty's Privy Coun-
cillors.

"FRENCH LLOYD'S."—REGISTER OF CONTINENTAL AND
A.MERECAN VESSELS.
THE REGISTER VERITAS (French Lloyd's),
containing the Classification of 33,000 Vessels of all Nations,
surveyed i the Continental and American Ports, for the year 1854,
is now ready for lime.
Committee of Management at Paris-8, Place de la Bourse.
Agents in London—Messrs. Charles Devaux and Co., 62, Ring
Wllliam-street.
indon, 14th November, 1853.

financial statement made by M. BlNEAll—showing
the monetary strength and stability of the French
Imperial Government. Absolutely nothing in-
deed is required at the present crisis for the en-
couragement of the hereditary legislators and the
popular representatives of England in the event of
occurrences becoming so far complicated as to
render inevitable a direct collision between the
forces of the great European Governments.
Scarcely any regard beyond a mere cursory at-
tention can be had, at a juncture of such immi-
nence as that now arrived at among the chief
powers of Christendom, to the different measures
suggested according to custom at the opening of
the Parliamentary Session by the Speech from the
Throne of our gracious SOVEREIGN. Whatever
can be discerned in this Ministerial programme of
intended improvements can only, however, be
viewed just now by the majority with sen-
timents of unalloyed satisfaction. The pro-
spect of the comprehensive revision at last of
the system upon which our Ecclesiastical Courts
have been hitherto organised—the probability of
a speedy and radical change in the framework of
the institutions of our two Great Universities—
the likelihood of a still further development
of the principles of Free Trade as applied
recently to the laws relating to Navigation— the
possibility of a larger and wiser revision
of that portion of our complicated Code
relating to the settlement of our pauper popula-
tion—these, together with other half-promised
boons, cannot be looked forward to even in the
first intermittent reverberation of a general war,
with indifference. Neither is it possible to de-
preciate the value of a circumstance so important
as that of a Speech from the Throne con-
veying no painful allusion to Irish or
Colonial grievances any more than t
would be to acknowledge that our interest in the
prospect of a struggle with Russia had in any
material way diminished our interest in the pro-
spects of Reform or of National Education. Sus-
tained by an implicit confidence, under Divine
aid, in regard to the Future, however much we
may be solicitous in regard to the Present, or
regretful in regard to the Past, the people of
England witness this day, not without emotion,
the beginning of the unrolling, for the Session of
1854, of the records of the Imperial Parliament.

Fiscal and Financial Reformers are looking for-
ward anxiously to the results of the Session, the
opening whereof will be inaugurated to-day
by the Speech from the Throne. Great amelio-
rations have been introduced of late years into
the entire system of taxation. Some of the bur-
dens that exhausted the powers and paralysed
the energies of the industrious classes have been
completely removed, others have been greatly
mitigated and rendered more tolerable, and every
alleviation has been attended with the most feli-

citous results. The tax-payers have been relieved
with a scarcely perceptible loss to the revenue ;
indeed, if we look to the national balance-sheet, we
may say without any diminution, but a direct and
positive increase to the general receipts. But while
so much has been achieved still more is demanded
from the Legislature. The masses are no longer
ignorant of the very rudiments of fiscal science.
Perhaps there is no branch of knowledge in which
greater progress has been achieved of late years.
The popular vision has been purified in this re-
spect. The mists raised by prejudice and igno-
rance have already partially cleared up, and are
rapidly dispersing. The great argument in favour
of indirect taxation is removed, for the people
are now thoroughly alive to the additional pay-
ments which they have to make in consequence
of imposts, no matter how carefully they may be
concealed from the light. They have felt, too, the
salutary consequence flowing from the roodifica-
tic= that have already taken place, and they
consequently look forward earnestly and decidedly
t further and more rapid ameliorations, from
t
w ich they anticipate an increase of blessings.
When once convinced of the injustice, or the
impolicy of a tax, they calmly resolve on its abo-
lition. And the stereotyped answer of former
Financial Ministers, that "it produces so many
thousands per annum, which he is not prepared
to relinquish (!)" has no possible effect except the
exposure, of his own folly and incapacity. Let a
good strenuous agitation once be originated—let
the evils which have formerly only attracted the
notice of the political economist in his closet be
fairly brought to light and exposed to the broad
glare of day, and if they cannot bear the test of
reason and argument, but are found to be alike
opposed to justice and sound policy, we may feel
well assured that speedy and suitable remedies
will be devised, and the grievances complained of
partially or completely redressed.
Such a movement is now taking place
with respect to the tax on Fire Insurance. The
injustice, impolicy, and oppressive character of the
obnoxious impost have been clearly and distinctly
exposed, so that "he who runs may read," and
men of humble capacity may understand the full
extent of the grievance to which they have been
subjected for nine-and-thirty years, but which is
now for the first time laid bare in all its hideous
proportions. It is true that fiscal writers have
directed attention to the subject—that A/Mu',
LOCH, that PORTER, that JOHN MACGREGOR (M.P.
for Glasgow), have in their admirable and elabo-
rate works explained the mischievous effects of the
system. We ourselves have also, for many years
past, repeatedly adverted to the extraordinary
anomaly of a tax of more than 200 per cent. on
the sums required to cover common risks. But
isolated exertions, however meritorious, could be of
but little practical utility. It required a powerful
body or association, with numerous ramifications,
to take ,up and work the topic with zeal, and energy,
and efficiency. The much-required step has,
however, been taken ; and we candidly and freely
admit that the " Unity Fire Insurance Associa-
tion" is entitled to the honour of originating the
movement, of the decisive results whereof we can-
not permit ourselves to doubt. It has brought
its admirable organisation to bear on the subject,
in which it is interested in common with the
great body of the people. It has prepared an
admirable petition to both Houses of Parliament,
copies whereof not only lie for signature at the
various branches of the Association, in all the
chief cities and towns of England, but each of its
FIVE THOUSAND SHAREHOLDERS and its TEN
THOUSAND POLICY-HOLDERS, carry with them
copies, to which they obtain the signatures of
friends and others with whom they may be brought
in contact. When we consider how rapidly
the numbers of those evincing such zeal
and diligence are augmented—when, too,
we look to the justice and propriety of the
course for which they demand our co-ope-
ration, we cannot conceive that the successful ter-
mination of the agitation thus auspiciously com-
menced can be far distant.
We have heard persons ready to defend almost
any tax, however defective in principle and per-
nicious in practice. Even the bread tax found
advocates, and there are—strange as it may ap-
pear—persons who to this day insist on the pro-
priety of the equal taxation of all descriptions of
income, no matter from what sources they
may be
derived ! But we never, at any time, met with
any man of ordinary intelligence who could or
would say a single word in favour of a tax on fire
assurance. Its injustice, its impolicy,
nay, more,
its cruelty, were invariably admitted without op-
position or difficulty. The propositions command im-
mediate assent. How could a change or misfortune,
a tax on prudence be vindicated for a single mo-
ment ? If the prosperity of a nation depends on
the welfare of its individual members, why should
we throw any impediment in the way of these
members maintaining and improving their posi-
tion? Now, of all calamities that may occur, none
are so likely to reduce a man. from competence,
and even comparative wealth, to the extremes of
poverty and destitution as losses by fire. No
prudence or foresight could guard against those