The Sun.
London, England, 1853-03-25 00:00:00

THEATRE ROYAL, HAYMARKET.
Under the Management of Mr. Buckatone,
On MONDAY NEXT,

Sheridan's Comeda of THE RIVALS. Supported by Messrs.
Chippendale, Compton, William Farren, Henry Core, and Rogers ;
Mesdames Reynolds, Buckingham, Poynter, and Ellen Chaplin.
With Mr. BUCKSTONE'S ASCENT OF MOUNT PARNASSUS.
Mr. Buckstone, by Mr. Buckstone ; Fortune, Mrs. Fitzwilliam ;
!spirit of Mount Parnassus, Miss Louisa Howard.
THE TWO QUEENS. Supported byMessrs. Compton and Howe,
and Mrs. Buckingham and Miss Louisa Howard.

ROYAL PRINCESS'S THEATRE, OXFORD-STREET.
Under the Management of Mr. Charlea Kean.
On EASTER MONDAY, MAson 28,
Will be performed the Tragedy of MACBETH.
After which will be produced a new Drama, adapted from the
the French of Mons. Scribe, by Mr. Pa:grave Simpson, called
MARCO SPADA. Principal characters by Messrs. W. Lacy, J.
Vining, Ryder, Graham, and Everett; Miss Heath and Miss C.
Leclercq.

HIGH WATER AT LONDON BRIDGE.
Tim DAY —Morning 1 min. after 2 I Evening 20 min.aft. 2
To.moanow_mccning 38 min. after 2 Eveningls6 min.aft. 2

DAILY WEATHER TABLE.

FRIDAY, MARCH 25, 1853.
State of the wind and weather at each of the following
places at nine o'clock yesterday morning. The Stations
are arranged in order of latitude.
HASTINGS—N.E., fresh breeze— heavy snow.
SOUTHAMPTON—N., gentle breeze—cloudless.
FOLKESTONE--N.E., gentle breeze—overcast.
TUNBRIDGE—N.W., calm—cloudless.
BASINGSTOKE—E., gentle breeze—partially cloudy.
GREENwiCH—N.i., gentle breeze—partially cloudy.
CAMBRIDGE—N., gentle breeze—partially cloudy.
YARMOUTH—N.E., hard wind—partially cloudy.

The returns from the following places indicate the state
of the weather on Wednesday morning at nine o'clock
MULLINGAR—N., gentle breeze—partially cloudy.
TUNBRIDGE—N., strong breeze.
I,RiGarroN—N.E, gentle breeze—overcast.
LANOASTER—N.E. gentle breeze—cloudless.
SHAP—N., gentle breeze—snow.

THE WEATHER.—Smi OFFICE, Macs 25.
THERMOMETER, IN THE SHADE.
34—highest since noon yesterday.
22—lowest this morning and during the night.
32 this day at n•on.

BAROMItTNII, 29'90. -
WIND, N.N.E.—Light, cold breeze, and sunshiny
weather, with occasional snow. There has been a heavy
fall of snow on Tuesday, Wednesday, and yesterday in the
night.

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LONDON, FRIDAY, MARCH 25, 1853.

The " tug of war " will speedily arrive in good.
earnest. Immediately after the reassembling of
Parliament the Ministerial difficulty must be en-
countered. There is no possibility of evasion lor
even procrastination on the point. The Pros arty
and Income Tax will expire on the terminatiex a of
the financial year, on the sth day of April m ext,
and unless it be renewed in some form, the ;a nti-
cipated financial surplus will be converted inrto a
deficiency exceedingly prejudicial to the nati.onal
credit, and to all classes in the community. Too
many delays have already taken place, and: no
further time can be lost in placing this all-import-
ant question upon a sound foundation, so as to• re-
move the deep and bitter sense of inienet ice
which must be entertained by all contribute ors
under Schedule D, at finding the fluctuating s
nd
precarious earnings of their industry, the re n eu-
neration for their physical or intellectual labor ur,
taxed as highly as the dividends of a snug sure in
the Three per Cents., or the chief rents of vr ell-
circumstanced real estates.
It appears to be almost a work of supereroga ti ion
to adduce any arguments to prove that this so-
called equal taxation of every description of incon ie,
without reference to the source from whence lit is
derived, is inequitable and oppressive—that a g :e-
-neral Medical Practitioner, with an extensive p;ra ;e-
-tice in a country district, who earns an income of
3001., is not as favourably circumstanced in I is
pecuniary concerns as the owner of 10,000/. Th re )e
per Cent. Consols. The Medical Practitioner, in
order to earn his income, will be compelled -to
keep ons. or two horses, on which he must pay a
•
tax to Government ; a four-wheeled carriage ),
liable to a further impost ; and a man-serve It
to take care of the taxed horses and th
taxed carriage, for whose services a furtrat 3r
tax must be paid, as if giving employm et at
to the labouring population were a hit
crime and misdemeanour, that should be disco u _r-
aged to the utmost extent. The more fortun
fundholder is liable to no such drawback. Ev ery
shilling of his 3001. is available for his own in: a--
pose—not a single fraction more need find .its
way into the National Exchequer—while the
country surgeon is not only obliged to pay !far
more than double the amount in direct taxati.c
and a still larger proportion in indirect impo s ts,
which he can scarcely shirk or avoid, but at 1, s Ist
one-third of his entire receipts will be absorbe d in
expenditure that must be considered strictly la ro-
fessional, and for which full allowance should be,
but is not, made. Out of his remaining 216 01.
fully one-third must be set aside to make pros vi-
sion for his old age, or for his family after deai
If he accumulates by way of an insurance ir,r.) on
his life, there will be an additional tax to Clo-
vernment in the shape of the stamp on the polite y;
so that the practical result will be that the ft a td-•
holder, on his clear income of 3001. per anr ti un
applicable to his own use, will only have to pay
7/. ss. per annum, with the privilege of exec n p-
tion from indirect taxation ; while the medn.cal
practitioner will have to pay about 184 direct) y,
and a still larger sum indirectly, out of an incc a ne
of 1331. 6s. Bd. applicable to his own use. T 1 Lis
alone will suffice to show the absurdity of 2e1.1.r.
CHART.Es BARRAGE'S argument respecting it] le
income of the class Doctor being as pi e: r-
nianent as that of the class Fundholde al
without relying on Dr. FARR'S point as to e
annual expenditure necessary to keep up the clam 3
by providing new men, educated for the purpose ,
to supply the place of thoSe axinually removed 131
death or retiremement, or on the gross and pal -
pable absurdity of supposing that a just -Conclu -
sion can be arrived at from premises altogether r
unjust--that's briefless Barrist. Mout bread I
for his hungrY children, can be comforted by the 3
reflection, that the average earnings of his clan 3
would give a handsome average income to each ;
• that is to say, if eocimunx and THESIGER, ant 1
BETHEL and WILIITs, and others of the first
rank, would consent to throw their receipts int(
►
a common fund to be divided between every pen
son entitled to wear the wig and gown.
There is,
in fact, but one principle thai
will give anything
like an approximation
'GC
us jv tice that is, that every income sclidoui value,
By in accordance with its capitalised
b e,
each man coin _
By such means only can
pelled to contribute to the liquidation of the.
national liabilities and the maintenance of the.
national establishments, secundlon status, et faeni-
tates, according to his position and resources.
The details as to the manner in which that prin—
ciple could be carried into practical operation could_
easily be arranged, so as to introduce a system sus-
tainable alike on justice and expediency, and as
nearly free from imperfection as any human institu-
tion can be. We fear, however, from what has already
fallen from Mr. GLADSTONE—aS well as from. the
recorded opinions of Lord JOHN RUSSELL, Sir
CHARLES WOOD, and other leading Members of
the Ministry, that there is no prospect of so com-
prehensive a measure of reform being introduced.
in the new Budget. Something, however, must
be done, and it is scarcely possible that, after-jV •
Postponements for two successive sessions, in order
i'Applakin such information as might enable the ,
ture to make more equitable assessments, i
any a empt should be made to perpetuate the tax 1
• •
. in :19, resent objectionable form. This, at least,
c 4, in, that, if such an effort should be made, rr,
the eof the Ministry is sealed. Mr. Dana- via-
- ; hough he did not by any means go far /