The Sun.
London, England, 1853-04-19 00:00:00

LONDON, TUESDAY, APRIL 19, 1853.

Well, as we had anticipated, Mr. GLADSTONE
remains firm and unyielding on the subject of the
Property and Income Tax. True to his antece-
dents, he refuses to make any concession whatso-
ever. He still, and notwithstanding the implied
pron:Cses held out by the Ministerial Leaders of
the hereditary and representative branches of the
Legislature, refuses to recognise any distinction
between precarious and permanent incomes—be-
tween the fluctuating earnings of industry and the
certain proceeds of accumulated and- realised pro-
perty. The country surgeon, earning 3001. per
annum, ratist 'still pay as much as the fortunate
owner. of 10,0001. Three per Cent. Consols ;
and no allowance will be made for the expenses
incidental to his profession, and without which
he could not discharge the duties by means
whereof he can alone obtain an income to be
taxed. In like manner, the Barrister who
has to go to circuit, and to different sessions,
must pay on his full receipts, in the same propor-
tion as the proprietor of well-circumstanced
ground rents, and that, although the latter may
apply every shilling of his receipts to such pur-
poses as he may think proper, while at least 2001.
out of the Barrister's 3001., will be absorbed by
the professional expenditure which he cannot,
under any circumstances, evade or even diminish,
if desirous of extending or maintaining his prac-
tice.

gree surprised
We confess that we are in no de
or disappointed. We were not misled for a mo-
ment by the insidious, and, as it now appears,
totally unwarranted intimations given by the Earl
of ABERDEEN and Lord JOHN RUSSELL. There
was a studied vagueness and uncertainty in their
declarations, which, while intended to convey the
impression that an equitable adjustment of the
present iniquitous system was fully determined
on, still bound them to nothing tangible, and left
too many loopholes for escape, to be receivedwith
confidence. We felt that Mr. GLADSTONE could
liot, after his speech on the DISRAELI Budget, with
any regard for his character or consistency as a
public man, consent to any modification. We
acted on this impression, and the accuracy of our
predictions have now been fully verified. With a
perverse and unyielding obstinacy he has abided
by his first determination, and will stand or fall
by an' unmodified Income Tax. If the Fiscal Re-
formers be only true to themselves, we cannot
doubt which it will be. We would remind them
that no degree of expediency can sanctify an act
.of injustice, and a more gross and infamous act of
injustice was never perpetrated than the equal
taxation of every description of income, without
reference to the source from whence it may be
obtained. It matters not that there are good points
in the financial scheme—andapprov we shall freely and
e the portions worthy of commen-
dation, the
a unmodifiedt Income Tax is a damn-
ing blot, ,.ague_s
that must prove fatal to
the entire project, aPndth leadat to the removal from
office of the Ministry havet .lent themselves
respect to a. proposal in every soa n of
tionieguitable.
cessation As to the contemplated
.ther more
the impost
What
tr
in 1804, we look upon that as bein,k
nor less than a gross delusion.
can look forward with certainty to financier
even three
years, much lees seven. Before the arrival of the
time the country may be involved in a sangui-
nary and expensive war, or Scars ; or even sup-
posing that the Exchequer continue in a prosperous
conditiOn, and that everything progresses accord-
ing to the most sanguine anticipations of the Right
non, Gentleman, what right has he, we ask, to give
0,-ny pledge for the then Parliament, orlegislate as
to the surplus that may then arise ? or to forestal
the labours of his successor in office ? Unfortu-
Lately, however, we have bad too many promises,
already violated, to yield any credenceo
convenient a
to its con-
templated cessation. It will be to
tax ever to be relinquished. Nor would we have

it
it otherwise. If placed on a just and equitable
foundation, it would unquestionably be the best
and most popular tax for the community.
We know not how the Fiscal Reformers—how
HUME and COBDEN and their coadjutors—can sup-
port a Budget the chief feature of which is the
total abolition of that important and highly pro-
ductive source of revenue which, as Mr. HUME
justly remarked, " would, if fairly levied, give
10,000,0001.," and would enable the CHAN-
CELLOR of the EXCHEQUER to make further
and more rapid progress in the full development
of the doctrines of Free Trade. On this part of
the case, he must be defeated if any faith remain
in public men ; and as this appears to be the
great principle of his Budget, it must prove fatal
to the entire scheme. The same may be said of
the anticipated reductions in 1855 and 1857. It
would be far better to grant the tax only for two
years, and to allow it to be dealt with according to
the then circumstances of the country. We regard
the tampering with the Income Tax, so far as
the reduction of the rate to 6d. and 5d., and
its intended abolition in 1860, as nothing
but " a mockery and a delusion," and the
refusal to listen to the voice of public opi-
nion, or to carry into practical operation the
implied promises of his Ministerial leaders as a
most unaccountable and totally indefeasible piece
of effront3ry, an insult which it is to be hoped that
the independent representatives of independent
constituencies will know how to resent and
avenge.
As to the proposed enlargement of the area
of taxation, it is only necessary to say, that
the Right Hon. Gentleman adopts so much of his
predecessor's Budget as to make incomes of 1001.
a-year liable, but they are to be charged only at
sd. in place of 7d. in the pound. He also ex-
tends its operation to Ireland, precisely under the
same conditions and for the same terms as
for England and Scotland. No person can
fairly object to that extension, more espe-
cially as it is to be accompanied by an ample
equivalent in the shape of the remission of the
Consolidated Annuities amounting to 4,500,0001.,
all payments whereof on account of sales which
occurred subsequent to the 29th of September
last are to be returned.

By far the best part of the Budget is the ex-
tension of the probate and legacy duties to real
estate. This was an act of simple justice which
the middle classes had long demanded, and which
could not long have been witheld. Its exemption
so long afforded a striking instance of the undue
favouritism exhibited towards a powerful class,
and the predominance of class legislation. The act
of tardy justice will be received with all but
universal approbation. This source of revenue
alone will produce nearly 2,000,0001. sterling
per annum to the Exchequer, and it enables the
financial Minister to give extensive relief in other
matters. Ile also adds ls. per gallon to the duty
on spirits in Scotland, and Bd. in Ireland. giving
him an addition of about half a million ; but,
inasmuch as he makes allowance for the waste in
bond—tie propriety of which we have so fre-
quently pointed out. The addition to the revenue
from spirits is estimated at 436,0001. We do
not object to this ; the only limitation to the tax
on spirits is, that it would not be so high as to
act as an incentive to illicit distillation. Some
years since, an attempt was made to add ls. in
Ireland, which was speedily relinquished. It re-
mains to be seen whether the Bd. will have a
better fate. The allowance for waste in
bond, was so plain a matter of justice, that
it could scascely be resisted, even by the man un-
able to discriminate between realised and indus-
trial income.

So much for the additions to the existing
sources of revenue. The reductions are nume-
rous and important. The Soap Duties will be
completely abolished. Men may now wash their
garments or their faces without paying a tax on
cleanliness. This alone will absorb 1,111,0001.,
but, as the impost will remain in force until July,
the loss during the present year will be only
771,0001. This highly acceptable boon will be
received with generalcommendation. In the Stamp
Duties there will be a reduction on life assurances
from 2s. Gd. This is perfectly correct. A tax on
prudence should not be maintained. But why is no-
thing done on fire assurances; a person now paying
Is. 6d. by way of premium, has to pay an additional
3s. 2id. to the Government, the most monstrous
and unreasonable charge ever levied. Receipts
are to be reduced to an uniform Id. rate, a judi-
cious and proper concession. There is also to be
a great alteration in the assessed taxes. Those
on private carriages, man-servants, horses, and
dogs, being dealt with. Hackney carriages are
also to be reduced by one-third, and the Post-
horse Duties to be abolished, or rather levied
under another form by way of licences.
In the Customs, Tea is, according to Mr.
DISRAELI'S proposition, to be gradually reduced
to a shilling, and a variety of other small duties
dealt with—all the charges being beneficial, and
meriting general approbation.

On the matters where the Right Honour-
able Gentleman has already sustained de-
facts, he only partially carries out the resolu-
tions of the House. The duties on Attornies'
Certificates, in place of being abolished,
are to be reduced from 121. and 81. to 9/. and 61.
respectively. The Advertisement Duty to be
reduced to 6d., notwithstanding the recent deci-
sion of a decisive majority that it should be alto-
gether repealed. We trust that Mr. MILNER GIBSON
and those by whom he was supported will not accept
this compromise. It would not, we believe, have
been attempted, but for the private memorial of
persons connected with three morning journals—
the Herald, the Chronicle, and the Daily News—
who separated themselves from those with whom
they had previously been acting, and thus weak-
ened the force of the movement. The total
repeal of the Advertisement Duty, will, however,
we believe, be enforced, notwithstanding this
inexplicable and injurious secession. The only
remaining feature worthy of notice is the sop
flung to the Leviathan, and which will fix on the
present scheme the name of " the Times Budget."
It is too manifest that this remission, which, in fact,
can only be felt by one journal in the Empire, is
intended to appease the anger of, our contempo-
rary, at the neglect of the interests of the
Income-tax payers under Schedule D. Its
effects may be judged of by the extravagant
eulogiums bestowed on the entire project by our
disinterested contemporary, and its overwrought
and fulsome panegyrics on " the great enter-
prise (1), the rare opportunities (I !), and the high
favour of HEAVEN ( !0, to which the people owe
thep ossibilityof these great, almost unexpected, re-
ductions from their now hereditary burdens" ! 1 !
Well, 40,0001. a-year is a great deal ; but still
we should not have supposed such servile flattery
would have appeared in any paper desirous of
maintaining an unblemished reputation.

Reflection can only impress, more and more
strongly, upon the public mind, the cruelty of
the attacks which have so frequently been directed
against KOSSUTH, the illustrious Leader, and
once the Liberator, of the Hungarians. The ex-
posure of all these infamous endeavours to depre-
ciate his character cannot but tend to elevate him
(if that be possible) in the estimation of every
honest Englishman. The latest of these despicable
attempts at insinuation, while it was undoubtedly
the most flagrant, was also, at the same time, the
most paltry and the most utterly contemptible.
KOSSUTH implicated in the seizure of a large store
of arms and ammunition ! The search made by
order of her MAJESTY'S Government ! This
atrocity bruited abroad as an important discovery
by the Times and other rejoicing newspapers !
Considerable talk about satisfying the ends of
offended justice, of inflicting summary punish-
ment on the refugee conspirators, and of enter-
ing into conciliatory explanations upon the
occurrenceadviserl with the Austrian EMPEROR and his
Many were deceived by this confident
bluster—and yet the whole transaction turns out
. to be nothing more than a political mare's nest
immediately it is brought under the. considera-
tion of Parliament. It can scarcely be for-
gotten very soOR7 that the "large store of
arms " consisted of sundry uuloaded shells and
rockets l That not an ounce of powder was cora-

prised among all this formidable " ammunition !"
That the house belonging to KossuTn—who re-
sides, by the way, out in the direction of the
Regent's-park—proves in the end to be an old
warehouse at Rotherhithe! That these premises
have actually been known to be so occupied during
the last six years by the servants of the CROWN!
And that this miserable little stock of unloaded
shells and rockets had positively, of late, been
offered, more than once, for sale to her MAJESTY'S
Government. The story about the Cock and the
Bull in " Tristram Shandy" was nothing to this.
It might have extorted an oath from UNCLE TOBY
much more readily than the threatened death of
TA-grEvnE—and an oath, too, such as the Record-
ing Angel might quite as willingly have obliter-
ated.

After this, it is seriously to be hoped that the
enemies of that great man who has taken shelter
on the shores of England—if they cannot respect
his solitude either in homage for his genius or in
sympathy for his misfortunes—will be somewhat
more cautious in future before they again venture
to appear as his calumniators. Hitherto they have
failed notoriously in each of their mean and de-
testable attacks upon his reputation. It were well
for themselves if henceforth they evinced upon
this subject somewhat more of circumspection,
and well also, let us add, for the honour and glory
of British Journalism.

Scarcely a month has gone by since we were
told that liossuma was associated with MAZZINI in
stirring up the last melancholy semblance
of an Italian insurrection. In proof of
this f assertion notice was drawn to a rather
remarkable proclamation. The people were re-
commended to observe that this proclamation,
posted on the walls of Milan during the dis-
turbances, was formally authenticated with Kos-
SUM'S signature. Well, we all know by this
time how true that was. We all know tolerably
well that the document turned out to be—
a forgery ! MAZZINI might argue the point
ingeniously enough, with his sophisms and
quibbles—but there the matter stands plainly
and unmistakeably before the world—a for-
gery, if there was such a thing as a for-
gery ever perpetrated. Then—it has not been
forgotten how many scandalous rumours came
floating across the Atlantic to us from the United
States—attributing to the noble-hearted Magyar
a willingness to trade upon the interest excited in
America in behalf of the unfortunate Hungarians.
How far there was any accuracy in those im-
putations we have learnt no less fully long
since and if there should still remain,
in some minds, any uncertainty upon this
point, nothing more is required than to glance
over the truthful pages in which the PULSZKYS
have recounted their travelling recollections.
Deterred, however, by no consideration of this
kind, the traducers of KOSSUTH have been reviving
their old fables about plots, fire-arms, and refugees
—with a view to cast odium upon the cause of
one who has ever acted throughout his career
with the valour of a Hero, and with the candour,
the boldness, and the simplicity of a PATRIOT
STATESMAN. How utterly they have failed in
this last wretched endeavour we have seen.
Doubtless their want of success in the present
instance will in no way prevent them from renew-
ing their attempt at the first available opportunity.
However, a word in your ear, 0 public !—hence-
forth you will know what confidence to repose in
the assurances of men who are the convicted tra-
ducers of the brave unfortunate