The Sun.
London, England, 1853-06-18 00:00:00

THEATRE ROYAL ADELPHI.

ryoprieter, Mr. B. Webster. —Directress, Madame Celeste.
THIS EVENING, JUNE 18,

wiu be performed A DESPERATE GAME. Supported by Mr.
L. Murray, and Messrs. Keeley and J. Rogers; Miss Woolgar and
Mrs. Laws.
To be followed by TO PARENTS AND GUARDIANS.
After which, NORMA.
To which wall be added A MODEL OF A WIFE.
To conclude with THE DANCING SCOTCHMAN.

ASTLEY'S ROYAL AMPHITHEATRE.
Sole Lessee and Manager, Mr. W. Cooke.

Immense A ttractfon. Celebration. of tha Anniversary of the glorious
18th of June, by the production of the Grand Spectacle of the
Battle of Waterloo, in commemoration of the great national
victory.
THIS EVENING, and on MONDAY, Jinni 20,

And daring the week, will be revived for the First Time these
Three Years, the popular Spectacle of THE BATTLE OF WATER-
LOO, reproduced with all its original dramatic, scenic, equestrian,
and military effects. _

To be followed by an incomparable display of Mr. W. Cooke's
Scenes in the Circle, supported by the most talented Artistes of the
day,—introducing the Equestrian Wonder, Miss Emily Cooke, in
her unparalleled Feat of Leaping through 16 balloons, both forward
and backward, which is nightly received with deafening applause.
To conclude with the success:ill Hippo Drama of THE CHASE,
er LIFE ON THE TURF—illustrating a Sporting Man's Career.

By express desire of several Families of distinction, and in accord-
ance with the flattering request, Mr. W. Cooke has made arrange-
ments to give a Series Three more Grand Juvenile Morning Per-
formances during the Midsummer Ho&lays, namely, on WEDNES-
DAY, JUNE 22, WEDNESDAY, JUNE 29, And WEDNESDAY, JuLT
6. An entire change of Performance, commencing at Two o'clock.
Box-orrice open daily from r...even to Four. Stage Manager, Mr.
West.

ROYAL SURREY ZOOLOGICAL GARDENS.
THIS EVENING, JUNG 18.
CHUSAN and the FEAST OF LANTERNS.
Splendid MENAGERIE, oontaining a vast number of Specimens of
Natural History, including an Orang-Outan, the only one exhibiting
in this country.
GODFREY'S unrivalled MILITARY BAND. Vocal and Instrumental
Concert. At Dusk a most brilliant display of Fireworks.

HIGH WATER AT LONDON BRIDGE.
7m. DAT —Morning 58 min. after 10 I
Evening 27 min.aft. 11
3 o-MORROW—Horning 0 min. after 0 Evening 57 min.aft. 11

THE WEATHER.—Svc Orricas JUNE 18.
THERMOMETER, IN THE SHADE.
74—highest since noon yesterday.
56—lowest this morning and. during the night.
72 this day at noon.

BAROMETER, 30'04.
WIND, S.—Fine, sunshiny weather.

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LONDON, SATURDAY, JUNE 18, 1853.

The Succession Duty Bill has been partially
considered in committee, but no attempt bas as
yet been made to carry into execution fully and
fairly the broad and comprehensive principle
enunciated by the Chancellor of the Exchequer,
and really to equalise the duty on successions to
every description of property real or personal,
settled or unsettled.

The Right Honourable Gentleman has hitherto
mignally failed to fulfil the sanguine expectations
he had excited. There is, indeed, a well-defined
and easily discoverable line of demareation be-
tween his professions and his practice that renders
the measure under discussion little better than
" a mockery and a delusion." It is unquestion-
ably a step in the right direction giving admis-
sion to the sharp end of the wedge, and recog-
nising a principle which must lead to further
legislation until perfect equality be attained, for
nothing less will satisfy the people.
We are not, we confess, friendly to a tax on
successions, which appears to us to be the very
worst species of direct taxation. We Conceive,
as we have already stated, that it would be far
more beneficial for the owners of accumulated and
realised property to satisfy the amounts which
they are bound to contribute to the National
Exchequer by certain equal annual payments,
commuted according to a reasonable calculation;
than by large sums trenching deeply on their re-
spective capitals, levied at uncertain times and in
unequal amounts.

We cannot understand how those who object
to a graduated Income Tax, denouncing it as little
better than " confiscation," can assent to a plan
which, according to the circumstances of the case,
charges one person only the one-tenth of the
amount levied upon his neighbour for succeeding,
to an inheritance of exactly equal value. Accord-
ing to the constitutional principle, each man
should be taxed according to his means and posi-
tion ; and yet a duty of ten per cent., equivalent
to nearly four years' income, is imposed upon one,
while the other escapes on payment of one per
cent., or little more than four months' in-
come. When this is sanctioned, surely there
could be no objection to recognise the dis-
tinction between the fortunate possessor of 20,0001.,
and one of 2001. per annum. More especi-.
ally when one is fixed and permanent, the other
fluctuating and precarious. The charge should
also be levied at equal intervals, so that each per-
son might know exactly what he would be called
upon to pay, and be enabled to make provision ac-
cordingly ; but, here, one property may be
exempted from the demands of the tax-collector
for sixty or seventy years, while another may pass
through a dozen different hands in the same space
of time. It is obvious, too, that the successions
will occur more frequently where there is a failure
of direct issue, and the property goes to a colla-
teral branch of the family. But these aro the cases
which are charged most heavily, and therefore we find
the highest proportions of duty of most frequent
recurrence. A property passing through four or
five brothers in succession will change hands
much more frequently than one which descends
from father to son in duo course. The succession
in the latter case will not occur more than once
in a generation, or about from 25 to 30 years ;
but, in the other instances, the average will be
much lower, and ten or a dozen years will be
much nearer the mark. We do not quite under-
stand this legislative " blowing hot and cold"
which sanctions that, in the case of successions,
which excites a sensation so profound--a horror
so holy, if even proposed with regard to industrial
incomes.

But it is not in deprecation of the tax we
desire to urge our arguments. It has been ren-
dered inevitable through the apathy and selfish
indifference of those who disregarded the well-
founded complaints of the sufferers, so long as the
grievance was not brought home to themselves, so
long as they could shirk and evade their own lia-
bilities. Our business now is to see that the mea-
sure, which, according to the great admirer of the
811'lenventary" Budget, " evidently - developes
into a new form of Property Tax, designed for
permanency, and
of
felipeved from some of the ob-
noxious features
shall be renderzlecaessaciotmroppleelt.tey
as
and Income
practicable,
to obviate the
ao
x a; s'
ony of future alterations and
further discussions
.i
up excitement in the public subject, keeping
the tic mind, making
large inroads upon
the dispatch of the businessinie required for
and if any changes should be sanetoifon the
county
the law, and occasioning a vast amoendn,tunsettling
Of ex
Sin and ruinous litigation to parties who,
epen-
the statement made by the Solieitcr-General
fairly carried out, so that, if successful, they
• 4 ecover costs from the Crown, as from an
of EViSlik 'litigant, would yet be heavily mulcted,
---'
tyrihe difference of costs actually disbursed, and
, ~. , ,- -- from the other side ; or,
'-`((iZOi the ammint recovered
solicitor and
? irt4l:' - - in legal prlance,, "of costs between
• 1 v.
' client, 'arta between party and party."
..
....
The present J 3211 cannot possibly pro'. t
e sa afao-
N a