The Sun.
London, England, 1853-04-23 00:00:00

CLERICAL, MEDICAL, AND GENERAL on incomes derived from skill and intelligence as
ASSURANCE St OthCelE Y compared with those derived from real property ;
sum of
IBo3lnrs2Ls
whyseardeend dteectlharee;
producing a Bonus vary- nor for still continuing TWO HEAVY T AXES OR the
lastT in January, 1852, the
ing with the different ages from 2414
Policies,
to 55 percent. on the Premiums
paid during the Ave years, or from Si. to 121. 10s. per cent. on the classes in question as compared with the landlord
gum Assured. class. Mr. GLADSTONE, in his admirably facile
roil divisible in future among the Share-
and apparently logical style of speaking, is, in truth,
IgT:heers:benaellnaYsnhoawrporfo,Pidedt for, the Assured will hereafter derive
obtainable from a Muttral Office, without any Liability
a very audacious vender of counterfeit logic.
Risk of Partnership.
Appearing to discard the brilliancies of oratory,
One-half the life premium for the first five years may remain on
and to appeal to the understanding chiefly, he
crelonlamliedpLativd thirty
yy be assured at rates proportioned to the risk.
days after proof of death, and all Policies are consciously, or unconsciously—the latter we believe
Indisputable except in cases of fraud.
The last year's Report (Just pr)nted) can be obtained free of for the most part—beguiles his hearers, as he has
GJEORGE 11. PINCKARD, Resident Secretary.
beguiled himself; by fallacies, which we detect ere
99, Great Russell-street, Bloomsbury, London.
we get home. Take the present instance. He is
determined to adhere to his Income Tax crotchet.
As the Times even yet observes, it is clear to
everybody else what are precarious incomes
and what are not. Mr. GLADSTONE cannot, how-
ever, discern the difference, and asks with infan-
tine simplicity, "What is precarious income ?"
Hence he is equally unable to see that any ap-
proximation to justice on this point is infinitely
better than the present gross injustice. Indeed,
by playing fast and loose with these con-
flicting arguments—now arguing that there was
no difference, or next to none, now that though
a difference must be confessed, yet that he could
not find any means to deal with that difference—
he disclosed pretty plainly the special pleader for
a foregone conclusion ; and this is " the clean
breast of it " which Lord JOHN RUSSELL promised
at Guildhall his Government would make, if they
could not better the present assessment.
Well, having announced that he must leave
the incomes of the " skilful and intelligent "
exposed to the unmitigated depredations of his
Income-Tax collectors, he proposes to " equalise"
the affair another way. And how ? Of course by
laying some compensating tax on " the lazy
classes," as he :terms them, who have and work
not, those who live on the proceeds of real pro-
perty. No such thing. He turns round to these
latter classes and merely asks them to quiet the
skilled and intelligent by paying one-half of a cer-
tain tax from which, in thoroughly feudal style,
they had previously exempted themselves. By
downright fraudin Mr. Pm's time, a fraud which
that great man did his best to prevent—Land-
lords exempted themselves from Legacy and
Probate Duties, and laid them upon all other
persons ! The day of reckoning has been
long deferred ; the landlords, in fact, owe
" skill and intelligence" some 250,000,000/. for
the past ; yet Mr. GLADSTONE had the boldness
to represent this as an equalising.of any injustice
done us by the Income Tax. These duties were
like the Corn Laws--only in another form—a
feudal monopoly. It was a tax evaded for the
benefit of. their own class, requiring all these years
to pay some 5,000,000/. or so more of Customs
and Excise Duties, just as the Corn Laws were a
tax laid upon us direct to a their pockets. This
monopoly he now partly repeals, and then has the
hardihood to tell us that the " workers," in con-
sequence, are put on a par "with the lazy !"—that
we are to submit to fiscal plunder No. 1, because
we are delivered from fiscal plunder No. 2. We
do hope that the representatives of the in-
jured classes will lift up this flimsy veil before an
indignant House. If the " Manchester School"
fail in their especial department now, we have
done with them for ever.
We are left, then, to an unjust Income Tax.
But this is not all : we are left to pay two or three
millions annually, in the shape of Probate Duties,
for it is we who pay it. Mr. GLADSTONE—as
"unable" as ever Sir C. Woo") was, when justice
for the many against the landlords is concerned—.
is unable to touch the Probate Duties yet ! Why
unable ? What is there in them more difficult to
handle than in the Legacy Duties ? Why cannot
the maximum value of real estate be sworn to on
a valuation as well as the. goods and chattels of a
poor tradesman, or of the deceased proprietor him-
This duty, too, would begin to come
in very quickly, as it is paid on proving the
will. There is, and there can be, no reason for
deferring charging real estate with Probate Duty,
but Mr. GLADSTONE'S determination to make skill
and intelligence pay two or three millions more as
yet of Excise or Customs. Anti for what 7 That
he may spare landlords, keep on the taxes on
knowledge, retain duties on butter, cheese, salt
meat, and eggs, and leave 50,0001. a-year to spare
to secure the good-will of the Times !
It is clear, therefore, as we observed at the
beginning, that " skill and intelligence," in the
hands of Mr. GLADSTONE, are left virtually sub-
ject to two unrighteous taxes. One, the amount
which they unjustly pay towards the Income Tax,
and which they are to bear for seven years more,
most assuredly to find the then CHANCELLOR of the
EXCHEQUER a very LABAN, who will demand
another seven years' service for some beloved
object. The only ti ing Mr. GLADSTONE has
really done is to set the fashion of renewals for
seven years instead of three. Tho second tax
he saddles us with is the Probate Duties,
which, if paid by all real property, would amount,
we believe, to more than 3,000,0001., since a large
portion of such property now escapes Probate Duty,
though paying Legacy Duty. And this 3,000,000/.
we have to make good. It is scarcely, indeed,
possible to compute how much we lose for want
of this 3,000,000/. The briskness of trade con-
sequent on repealing-the Taxes on Knowledge, and
the free circulation of millions of Advertisements ;
the uselessness of Education Grants, when every
man would educate himself to read his cheap daily
paper; the increased consumption of the few main
articles, on which taxes need to remain, in the
Customs ; the Post-office and Stamp-office both
feeling the profitable effects of expanding educa-
tion and commerce—we repeat, the glorious work-
ing of an honest dealing with the Probate Duties
alone can hardly be over-estimated. Unfair as
the bargain would still have been, we should cer-
tainly have uttered somewhat fewer groans if,
with the wicked schedule D still pressing upon
us, we had been relieved from all the odious taxes
with which we are still loaded to pay the share of
Probate Duties which belong, in all equity, to
wealthy Dukes, Lords, and Squires.

THEATRE ROYAL, HAYMARKET.
Under the Management of Mr. Buckstont
THIS EVENING, APRIL 23,

Will be performed ELOPEMENTS IN mu II LIFE. By Messrs.
B. Sullivan, Chippendale, Howe, W. Farren, Buckstone, and Comp-
ton ; Mwdames Fitzwilliam, Reynolds, L. S. Buckingham, Sac.
After which MR. BUCKSTONE'S ASCENT OF MOUNT PAR-
KAMM
To conclude with OUR MARY ANNE.

ROTAL PRINCESS'S THEATRE, OXFORD-STREET.
Under the Management of Mr. Charles Kean.
THIS EVENINf4, Aram 23,
will be performed the new and original Comedy, in three acts, by
Tonga. Jerrold, entitled ST. CUPID; or, Dorothy's Fortune.
Principal characters by Messrs. 'A right, W. Lacy, Harey, J. Tin.
Ing. Terry, F. Cooke, Everett, and Chester; Mrs. W. Lacy and Miss
Murray.
After which will ho fert,rmcd the new Drama, adapted from
she French of Mons. Scribe, by Mr. Pa:grave Simpson, called
XA-RCO SPADA.

ROYAL LYCEUM THEATRE.
Under the Management of Maclaine Vestris.
THIS EVENING, Arum 23,
Win b^ performed A HOUSE OUT Or WINDOWS.
After which, A.S.S. (first time).
To be f I!owed by USED UP. Pincipal character Mr. C.
31.1thewa.
To conclude with LITTLE TODDLEKINS.

THEATRE ROYAL ADELPIII.
Proprietor, Mr. B. Webster. —Directress, Madame Celeste.
THIS EVENING, Aram 2;
Will be performed A DESPERATE GAME.
After which, MASKS AND FACES; or, Before and Behind the
Curtain-by Messrs. B Webster, L. Murray, Honey, P. Bedford, and
0. Smith ; Mesdames Celeste, Woolgaz, &c.
To be followed by BETSY B IKER by Mr. and Mrs. Keeley.
To conclude with PEPINO THE DUMB BOY, AND PUG, HIS
MONKEY.

ROYAL OLYMpm THEATRE.
Lessee and Manager, Mr. Farrcn.

THIS EVENING, APRIL 23,
Will be performed THE ROAD TO , RUIN. Characters by
Messrs. Farren, 11. Marston, H. Farren, G. Cooke, riddear, Morgan,
Bender, and Kinloch ; Mesdames A. Phillips and E. Turner.
After which, UNCLE CROTCHET.
To c nclur,e with THE FLYING DUTCHMAN. Fnpported by
Mes rs. H. Marston, F. Robson, and Cooke ; Mesdames A. Phillii a
and 11. Gordon.

ASTLEY'S ROYAL AIitHITHEA.TRE.
Sole Lessee and Manager, Mr. W. Cooke.
Brilliant career of the New Spectacle. The extraordinary and
novel Feats of the Horses, the Passage of the Burring Wool, the
Leap through Fire, and the terrific spring of Amakosa's Steed from
the fearful Heights of the Umtata, continue to be nightly received
with increased astonishment and enthusiastic approbation. The
training of the Horses for these astounding Feats has occupied
Mr. W. Cooke's unremitting attention for months past.
THIS EVENLNG, Aram 23,

The Performances will, as during the week, commence with the
highly successful and magnificent spectacle of AMAKOSA ; or,
Scenes of Kafir ►Varfare ; with all its new, beautiful, scenic, inte-
resting, dramatic, and astonishing Equestf ian effects.
To be followed by a most novel and brallant Routine of (lymnas-
and EquNarlan Achievement+ in the scenes of the ARENA, sup-
ported by the most eminent British and Continental Artistes of the
day.
To conclude with a Popular FARCE.
l:•,=-ortice open daily from Eleven to Four. Stage Manager, Mr.
W. West.

HIGH WATER AT LONDON BRIDGE.
NV. DAT —Morning 28 min. after 1 1 Evening 47 min.aft. 1
To•Moaaow—Morning min. after 2 Evening 27 min.aft. 2

THE WEATHER.--SUN OFFICR, APRIL 23.
THEIMMETER, IN THE SHADE.
52 —highest since noon yesterday.
42—lowest this morning and during the night.
50- this day at noon.

BAROMETER, 29.92.
WIND, N.—Fair, but slightly overcast.

Cht

:r
~, ~~
C~G ~'~i`~ ~~J

LONDON, SATURDAY, APRIL 23, 1853.

" The Income Tax, the whole Income Tax, and
nothing but the Income Tax"—"the Income Tax,
unchanged, unmodified, and unamended—the In-
come Tax for seven years longer, extended to all
descriptions of incomes in Ireland, and to incomes
amounting to 1001. a-year and upwards throughout
the whole United Kingdom"! Such is the demand
which the Financial Minister of the Joint-Stock.
Administration makes upon the Imperial Parlia-
ment—the " cry" on which he threatens to ap-
peal to the country in the event of that demand
being rejected by the chosen representatives of the
people. But will it succeed, either at the Impe-
rial Palace of Westminster, or with the independent
constituencies? These are questions of no ordinary
importance to the great Coalitionists of the day,
and to those who pin their faith on the Adminis-
trative abilities of "All the Talents." We can, how-
ever, entertain but little, if any, doubt, as to the
results ; and we cannot for a moment suppose,
that the independent Members for independent
constituencies could be so base as to succumb to
a threat so humiliating and so unconstitutional.
If Hon. Gentlemen vote in accordance with their
conscientious opinions—if they refuse to truckle
to an almost unparalleled attempt at Ministerial
despotism—they will decline to affix their seals to
a new lease for seven years—in all human proba-
bility, " renewable for ever"—of the most iniquit-
ous specimen of class legislation that ever disgraced
its concoctors. If they have the slightest regard
for their characters, as public men, they must act
fairly and consistently. They must repudiate the
undue coercion so unjustifiably, and, we will add,
so injudiciously attempted. If a doubt could
exist on the point, the suggested alternative
would be sufficient to turn the scale against
the Government which has resorted to such un-
worthy means of obtaining support.
What course will the men of the Manchester
school, those who have hitherto so strenuously, so
indefatigably, and so consistently denounced the
grievance, take in the question ? Will Mr.
COBDEN or Mr. BRIGHT agree with the propo-
sition that "it is impossible to draw any line
of demarcation between precarious and perma-
nent income"? We should think not. These
Honourable Gentlemen have well-established
reputations to defend, which they will not be
willing to surrender on light or trivial grounds.
They have the contemptuous neglect of their
urgent claims to avenge. They have no thanks
to return for the sop to the " CERBERUS of the
fourth Estate," that might induce them to sacri-
fice consistency by surrendering at the first sum-
mons, or still worse, by a faint and manifestly
collusive appearance at defence. No. The Hon.
Gentleman the Member for the West Riding,
whose complaint against that part of the DISRAELI
Budget was that it did not sufficiently discrimi-
nate between fluctuating and certain income,
cannot now support a project, the very essence
of which is that there shall be no distinction be-.
tween the different descriptions of revenue.
What can Mr. HUME say on this point ? Mr.
Hum; on whose motion the Select Gommittee
was appointed to inquire into the subject—
Mr. HUME, whose admirable report points
out the true state of the case more clearly than
any document on record. Even if an occurrence
BO very improbable should take place as the ter-
giversation of Messrs. COBDEN and BRIGHT, would
a similar backsliding be possible on the part of
honest,, faithful, and consistent Jon HUME ? If
ever we could pledge ourself for a public man, we
would willingly do so for the veteran Reformer.
There can be ne mistake on the point, or indeed
as to any of the Honourable Gentlemen to whom
we have referred, or of their friends and coad-
jutors.

self ?

COURT CIRCULAR.

His Royal Highness Prince Albert, attended by Lieu.
tenant-Colonel F. H. Seymour, inspected the Exhibi.
Lion of the Society of Painters in Water-colours, in Pall-
mall East, yesterday afternoon.
Her Royal Highness the Duchess of Kent, accompa-
nied by her Serene Highness the Princess of Hohenlohe,
and attended by Lady Anna Maria Dawson and Sir
George Couper, paid a visit to the Exhibition of Painters
in Water-colours, in Pall-mall East, yesterday.
General Mendiburu, Peruvian Minister; D. Josd An-
tolin Rodulfo, Secretary of Legation ; Doctor D. Julian
Sandoval, and Captain D. Mariano de la Fuente, At-
tach& of the Legation, 'were present at the Levee held
by his Royal Highness Prince Albert last Wednesday.
The following Members of the House of Commons—
Mr. Milner Gibson, Sir J. Wahnsley, Mr. Cobden, Mr.
Bright, Mr. Williams, Mr. Hadfield, Mr. Ewart, Mr.
John Cheetham, Mr. J. B. Smith, Sir John Shelley, and
Mr. Wilkinson, had an interview yesterday with the
Chancellor of the Exchequer at his official residence, in
Downing-street, on the subject of the taxes on adver-
tisements and newspapers.
A deputation from the Directors of the West-end and
Crystal Palace Railway Company had an interview with
Sir William Molesworth yesterday, at the office of
Works and Public Buildings, in Whitehall-glace. The
deputation consisted of Sir Joseph Paxton, Mr. Geach,
M.P., Mr. Fuller, with Mr. Farquhar (solicitor) and
Mr. Fulton, the engineer.
Dimpatches were sent to the Governor-General of Ca-
nada, yesterday, from the Colonial-office.

TAXES ON KNOWLEDGE.—At a public meeting held
lastow
Tower Hamlets, . eveninga ae
tat the,t
o considerLiterar thatportionlnstitution,
M of h
opr ethe
t -st reet,
T
Chan-
cellor of the Exchequer's budget referring to the taxes
on knowledge, the following resolutions were unani-
mously agreed to :—" That the plan proposed by the
Chancellor of the Exchequer, of continuing the adver-
tisement duty, and taking the stamp off the supplement,
is eminently calculated to rivet the fetters of the press,
William epe a
and can only be considered as a bribe to the Times
newspaper." "That a petition, praying for the total
repeal of the taxe, on knowledge, signed by the
chairman
behalfr
eosfenthtaetimoneettoinpg,arbleiafmorewniarde.dthto Sir
questj that he will support its prayer." ~ wi a re-
it DDERSFIELD ELECTION —UUDDERSFIELD, Friday
Afternoon.—The declaratiOn. of the poll took place this
il morning from the hustings in St. George's square, at 11
o'clock, before an assemblage
of soine 2,000 or 3,000
people, when the returning officer declared the numbers
to be as follows :
5-91'37
aLordori tyGfoodreriLcolli 6G7oscierif.ocrh,AlB2r..
announcementphStrkey was received with enthusiastic
iJiohsee
cheering.
THE ATHLONE ELECTION.—Mr. Keogh, the Solicitor-
General
for Ireland, was yesterday returned for Athlone -
Mr. Norton, the opposing candidate, havingretired in
the morning from the contest.

The proposition, then, must be
rejected in the
suppor
Legislature. The weight
of
It will then
dissolution will
party, added to the friends a
ned really
tern of
Liberal
Lord DERBY, must prove deeisive.
remain to be seen whether a
be attempted ; or, if so desperate
ex-
pedient should be resorted to, whetahlier
could possibly prove effectual. We believe thati-
tthe answers on both points must be in the nega-
tive, a
five, and that Hon. Gentlemen may give their
votes honestly and conscientiously without being
in any degree terrified by a reappearance at the
hustings being the result of their decisive con-
demnation and rejection of "The Times Budget."
eli E lit SI, VA; I -1' f-• !1p --- -....... ..•
in"-----..----
... j"7-1W
' ' ' t honestly award to Mr. GLADSTONE,
~ e can o
7:;, f:,"3.- -.- "' ard the Legacy Duties, the credit which
t::-.-4!)!1.7--"- - , Am: on temporaries give him. We thank
"-`-'7.a. 'lligi-Sirre-e:re for what he does, but we thank him
n);
- " ~her fir describing it as equalising the burdens
ha. 11, , • • -' • '

THE SUN, LONDON, SATURDAY EVENING, APRIL 23, 1853.

MONEY MARKET AND COMMERCIAL
INTELLIGENCE--(THIS DAY.)

elitrb ';'.!-,::Vittott

CITY, TWO 0 CLOCK.
The sales of Cotton at Liverpool yesterday were
estimated at 6,000 bales, of which 1,000 American were
taken for export and on speculation. There was rather
more inquiry, and less pressure to sell. Railway Shares
were quiet, with little variation in prices.
The return of the Bank of England for the week to
the 16th inst. is exceedingly interesting, on account of
the important changes that had occurred. There was a
large addition to the active circulation of notes payable
on demand, besides a great extra requirement of bullion,
notwithstanding the repayment of loans, and the sale
of Stock or Exchequer Bills by the Bank. The
cause of this was the withdrawal of large amounts
by private depositors, as well as the decrease
in the public balances. It is probable that the
bullion was not diminished entirely from the demand of
exporters, but taken partly for internal circulation. The
Bank, to meet the withdrawal of private deposits, not
only diminished its reserve of notes, but likewise realised
some of its assets. The changes, compared with the pre
vious week, are as follows :
Active circulation..

THE

SUN OFFICE, Six o'clock.

THE MODERN GUNPOWDER PLOT.

SEIZURE OF ROCKETS AT ROTHERHITHE.

BOW STREET---(THIS DAY).
At half-past one o'clock this afternoon Robert Hale
and William, Hale, father and son, appeared before Mr.
Henry, the magistrate at Bow-street, to answer a sum-
mons charging them with having, in a house in their
occupation, a certain large quantity of gunpowder,
greater than was allowed by the law to be in the pos-
session of one person.
There were several foreigners present in the body of
the court, but in consequence of it not being publicly
known that the case was to be brought on, the court
was by no means crowded.
Mr. Bodkin, barrister, attended on the part of the
Crown, and Mr. Clarkson appeared for the defendants.
Mr. Bodkin said he was instructed by the Govern-
ment to submit to Mr. Henry certain circumstances
which appeared to them to justify their interference with
respect to premises in the occupation of the elder defen-
dant, if not in the joint occupation of both. He should
show that they had brought themselves under the ope-
ration of a penal act of Parliament, which provided
that no dealer in gunputvder should be possessed of more
than 200 lbs. of gunpowder at one time and in one place,
and that no person who was not a dealer should be pos-
sessed of more than 50 lbs. under similar circumstances,
and this act imposed a penalty of 2s. on every pound
above those amounts. Mr. Bodkin then detailed the cir-
cumstances under which the present seizure had taken
place, and stated that the Government had other rea-
sons than obtaining penalties for instituting the present
proceedings. He then called the following witnesses :
James C. Evans, a superintendent of the Thames po-
lice, deposed that he executed, on the 13th April, a war-
rant, granted by Mr. Henry. The premises were situ-
ated at the back of the Grand Surrey Canal, in Rother-
hithe. He gotihere about three o'clock in the afternoon.
He wasaccompanied by Sergeant Sanders of the detec-
tive police. He found a Ilan, who gave the name of
James Boylen. He saw him sitting before a machine,
lamming in rockets. Witzums inquired for Mr. Hale,
and he said he was not there. He then asked if Mr.
Robert Hale was there, and he said not since Monday.
I told him we were officers of the police, and asked him
if he kept any gunpowder on the premises. He said they
kept no gunpowder—only a rocket composition. I then
produced the warrant, and after reading it over to
him, proceeded to search the premises. He first
showed us a small cask of composition, which he
said he was using. There were a number of shells and
rockets lying about. There was a shed about thirty feet
from the work house. I asked for the key of it.
He called it the magazine. He said lie had not got the
key, which was kept by Mr. Robert Hale. I then said
I would break it open. On my threat to break in he
produced the key, and opened the door. Among other
things in the magazine there was a quantity of gun-
powder. I took possession of all I found there, and
carried it away from the premises. It was weighed at
the arsenal, where it was taken. I took possession
of 79 cases, containing altogether 1,759 rockets. The
witness then stated that on seeing the defendants they
denied that the composition was gunpowder, and they
offered to refer him to Sir Tnomas Hastings, and otherel
in order to show that they were not carrying on a manu-
facture for illegal purposes. He took a portion of the ma-
terial to several chemists for analisation. He also made an
experiment himself by loading two pistols, one with the
composition, and the other with ordinary granulated
gunpowder, and on firing them off he found that the
balls placed in each made an equal indentation upon a
board.
Cross-examined by Mr. Clarkson—l found no granu-
lated gunpowder. When I made the experiment with
the pistols I could not distinguish any difference between
thatthe reptohrets
oonfethewitthwo,the
composition sundertake
madeton
say
hissing noise when it was let off. I know nothing of
making rockets. I never was employed in any other
proceedings against a party for making rockets or for
having gunpowder. (The witness here produced two
rockets, one was very small, being about an inch
in thicknesi and four inches in length, but the
other, which was charged, and rather startled the counsel
and spectators had a formidable appearance, being at least
a foot in length, 3 or 4 inches in thickness, and pointed
at the ends. It appeared to be encased in iron.) Sir
Richard Mayne directed me to remove the rockets and
composition to the arsenal at Greenwich. I did not see
on the premises 500 lbs. of what is ordinarily called gun-
powder.
Thos. Clark said he took a quantity of powder from the
premises of the defendants, and conveyed it to Mr. Way's
chemist in Holies-street, and delivered it to his assistant.
John Sanders said—l was present at the firing of the
pistols in Scotland-yard. I loaded them myself, one
with the composition and the other with a cartridge of
granulated gunpowder. I put the same quantity in
each. I fired at a board, and in both instances
the ball went through the board into the wall. They
both went off instantaneously.
Mr. J. T. Way, examined, said—l am a professional
chemist. I have been engaged in that department of
science 12 or 14 years. I received from my assistant a ,
quantity of gunpowder for analisation. I found it to
consist of nitre, sulphur, and charcoal. Those are the
ingredients used in the manufacture of gunpowder. The
proportions of these substances vary in different kinds.
In 100 parts of this composition there were 70 parts of
nitre, 12i of sulphur, 16} of charcoal, and 1 per cent.
of moisture. It does not present the appearance of
granulated gunpowder. Powder is granulated by being
passed through a sieve, but it can be reduced in a pulp
by the application of water. The composition is in my
opinion gunpowder.
Cross-examined by Mr. Clarkson—l never saw any
gunpowder manufactured. My knowledge of the manu-
facture is obtained from reading. This composition
had the appearance and character of gunpowder.
Mr. Augustus Hoffman, professor of the Government
School of Mines, in Jerinyn-street, St. James's, and also
a professor of the Royal College of Chemistry, gave evi
donee as to the materials of which the composition con
sisted.

Mr. Toser, belonging to the laboratory at Woolwich,
stated that the composition was in the same state pr(..
cisely as the gunpowder used at Woolwich for charging
fusees for the explosion of shells.
Colonel Wilson, also connected with the same esta-
blishment, said he had examined the composition, and he
considered that it was decidedly gunpowder.
Other evidence was adduced to prove the occupancy of
the premises by the younger Hale.
This concluded the case on the part of the Crown..
Mr. Clarkson then replied on behalf of the defendants,
observing that he would not enter into the mystery which
surrounded the moving cause in this miserable prosecution,
for that would pc Thably be the subject of inquiry else-
where, but would confine his attention to the only ques-
tion in the case, namely, whether this composition was
or was not gunpowder under the meaning of the act.
The learned counsel then complained that the premises
of Mr. Hale, which were well known to the Government
as a place for the manufacture of war-rockets, he
having supplied them with quantities of these articles,
being entered in such a surreptitious way by the
police, especially as he carried on his business not only
without any secresy, but in the most open manner.
After alluding to the scientific evidence, he stated that
the composition in question was purchased from Messrs.
Curtis and Hervey, who marked the barrels in which it
was contained "Composition," in contradistinction of
gunpowder, and that he should be able to prove that its
manufacture differed in some important respects from
gunpowder. He then called
- _ ___....

- Mr. Charles William Curtis, of the firm of Curtis and
Hervey, manufacturers of gunpowder, said, Mr. Hale
was a customer of theirs. The material with which they
supplied him was a composition—they did not call it
gunpowder, nor did he think it was termed so by
the trade. It only went through . the process
of making gunpowder to some extent. It had
not gone through the granulating mill —a pro-
cess through which gunpowder always went. They
were in the habit of supplying the same composition to
firework makets. It would not go off like gunpowder ;
he did not think it would fire a gun, but he had never
tried that.
Dr. Ure, the chemist, gave it as his opinion that the
composition was not gunpowder.
Mr. Bodkin having replied,
Mr. Henry said he would take time to consider his
decision.

The hearing of other summonses was fixed for Thurs•
day next, at two o'clock.

THE BUDGET.

(From the _Times.)
To the great authorities who have pronounced that
precarious income is undistin.uishable, for the purposes
of direct taxation, from solid property, may now be
added the respectable name of Mr. Gladstone. Mr.
Gladstone has said, what Mr. Goulburn always said that
Mr. Pitt said, and what it was generally said that Sir
Robert Peel said—be has declared that in a direct
assessment on personal means he can make no difference
between 51. plus the 1001. producing it, and 61. pro-
duced without the 1001. At the same time he does not
deny the injustice of the decision • he merely says that
it is unavoidable. As respects the real merits of the
question, he has substantially come round to the opinions
maintained for ten years past in this journal. It is true
that he endeavoured, with the instinctive impulse of an
orator, to extenuate the case against himself, and to re-
present the views at length predominant as originating
rather with " feeling" than with reason. But in the
e id he spoke out plainly, not only for himself, but for his
colleagues. " Our object," said he, "is to meet the
p iblic feeling, which wo recognise and share, that the
operation of the Income Tax is severe upon intelligence
and skill as compared with property." The feeling of
the public, therefore, is now the feeling of the Ministry ;
but the Chancellor of the Exchequer is fain to acknow-
ledge his " total inability" to meet this feeling by the
measure, naturally anticipated—a difference of duty pro-
portioned to the recognised difference of the cases. We
can discern without difficulty where the insurmountable
obstacle was encountered, and what was the assumption
conceived to qualify the conclusion.
Mr. Gladstone, as his speech disclosed, was at length
fully possessed with the undoubted distinction between
realised property and precarious income as regarded
their respective taxabilities upon principles of justice.
He was prepared, therefore,' to establish a correspond.
ing difference in the rates leviable upon each, but when
he came to classify the subjects before him under these
two general heads, and assign each species in turn to
the denomination either of property or income, he could
discover no point at which to draw the line. Every
such experiment left some income above the mark, or
some property below it ; one exemption prepared the
way for another with an interminable compulsion, and
at last the calculator was driven in despair to abandon
all thoughts of cutting off the top of the scale from the
bottom, notwithstanding the glaring contrast between
the two extremities, That this was the process of Mr.
Gladstone's labours is evident from every line in his
Speech, and, indeed, he gave the house an excellent
description "of the way in which, when you set about
a reconstruction of the tax, you find yourself involved."
Neither can we profess to be much surprised at such a
result with Mr. Gladstone. It was scarcely probable
that a decision which certainly carried a fair amount of
perplexity could be achieved by a mind so anxiously dis-
criminative as that of our. Chancellor of the Exchequer,
but we are nevertheless of opinion that the knot might
have been even arbitrarily cut, in default of a perfect
disentanglement.
The great and radical error on this subject has been
the assumption, that the injustice involved in a total
absence of discrimination is less than what would be
committed by a discrimin'ation partially or unsuccess-
fully attempted. Nothing could be falser than such a
conclusion. As we have more than once explained, a
system under which every payment, without exception,
is relatively either too large or too small, must neces-
sarily be at its very worst. Neither did we over-
state the case in thus representing it, for Mr. Gladstone
himself, though so tardy a convert, has now borrowed
almost our very words. He plainly admitted that the
present Income Tax bore " too hard upon intelligence
and skill, and not bard enough upon property ;" which
is tantamount to confessing that all contributions made
in respect of the former were too great, and all made in
respect of the latter too little. How is it possible,
then, that such conditions of taxation should be other-
wise than improved by any scheme, however de-
fective, for separating the things thus confused 1
"If you once begin discriminating," say the ob-
jectors, "you are certain to injure somebody." But
by omitting to begin you injure all; nor can we see,
even in the most unfavourable view of the case, how the
least fortunate examples could be worse than before. A
line of demarcation, in relieving 20,200 contributors,
might have left 200, perhaps equally deserving, without
relief; but is this as bad as leaving all the 20,200 unre-
lieved together ? As to the " war between classes," at
which statesmen are so scared, we are quite unable to
comprehend the force of such an argument against a
differential duty. Establish a distinction, it is said, and
you set riches against labour. But what are you doing
by gainsaying this distinction ? What is that " public
feeling" which has so grown and strengthened that
Ministers themselves are now deferring to it ? What is
it but this very sentiment of class against class,—of the
laborious man, excited and aggravated by inequalities of
taxation, against the inactive proprietor,—which Mr.
Gladstone himself does not deny? Is it credible that
class would be more set against class by proportioning
duties to properties according to a recognised standard
of right than by persisting in a system which is confess-
edly too hard upon one and too easy upon the other ?