The Sun.
London, England, 1853-05-02 00:00:00

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LONDON, MONDAY, MAY 2, 1853.

It is to be hoped that the adjourned debate on

the Chancellor of the Exchequer's resolution for
the re-imposition of the Property and. Income Tax
for seven yeaps more, without modification, or
alteration, and Sir E BULWER LYTTON'S amend-
ment thereon, will be this evening brought to a
conclusion. Mr. DISRAELI, on Friday evening,
thought there would be no difficulty in so doing ;
and we believe that there is a general anxiety in
the House and Country to know the result of this
arduous and important contest. Under such
circumstances, then, we may be excused in once
more directing attention to the nature of the
subject under consideration, and the paramount
importance of the decision that 'may be arrived at.
Before Honourable Gentlemen can make up
their minds to vote in favour of the resolution,
they must be prepared to say that the tax, as at
present levied, is, if not perfectly equitable, at
least as near an approximation thereto as can ba
arrived at, to assert that the precarious and fluc-
tuating earnings derived fromphysical or intellec-
tual labour are as valuable as an equal amount
obtained as dividends from the public Funds or
ground-rents of well-circumstanced real estates—
that the merchant or trader, the manufacturer or
professional man, enjoys his income by as sure
a tenure, and, in the. event . of sickness or ill-
health; can as safely depend on the enjoyment
of alP'the comforts essential to his position as the
ownet of accumulated and realised property.
According to the constitutional maxim, every
person is bound to contribute to the national
exigencies according to his means and to his
position. Can the man, then, who has nothing
but his industry to depend on, whose only tan-
gible property is the salary, say of 3001., for
which' he has toiled, be considered as having
515 equal to his fellow-subject, who has not
merely 3001, by way of interest or dividend, but
also the 10 0n
wall. obtained
of capital from which that
gidividendisa. w,
or
aObobtained ? The first will be charged
ut
xpeti
he has' in the odrld, the One
thirty-fith part of all that
have been e whole of which may
ed ore the visit of the tax
collector. The other
7111 only have the same
81. 15s. to pay out of his
than one-twelve-hundreth part of Not more
Is this fair or equitable/ his possessions !
can be supported by the inalaepetubcils atsclieme that
fives of the industrions middlecasses
rpresenta-
jure ion. Gentlemen, while there is yet tim
e' e "'-
not
to give their votes hastily or inconsiderately,
they
who then t 7 endeavour to perpetuate the iniquf
toes system with all its defects, will have a
heavy account to render to their defrauded con_
stituents. They will have to explain why it is
that the British Parliament has been compelled or
persuaded to succumb to the dictation of one man
against the clearly -expressed -ex ressed convictions of nine-
tenths of its Members. Never, we believe, was
such slavish subserviency exhibited at any former
hope it may not be seen on
period. We earnestly
the present occasion.
We would also inquire Whether it is just or rea-
sonable, that the present representative of the
PeoPl4k $14.474d legislate for their acciemors °even

years hence ? Whether they can feel them-
selves justified in arresting the further de-
velopment of the wise and beneficial policy
entered on under the auspices of the late Sir
ROBERT PEEL, and to which a large majority of
their numbers have pledged themselves in the
moat solemn manner. Let them, for a moment,
consider their position and the probable tenure of
their seats. The Ministerial Leaders in both
Rouses, have declared the necessity not only of a
large extension of the franchise to those who, al-
though heavily tasked, have hitherto been regarded
as political cyphers without any voice in the making
of the laws by which they are to be governed,
but also of other much required reforms. They
have promised this anxiously-looked-for measure
in the Session of 1854, and there can be but
little doubt that a dissolution will speedily follow
the passing of the New Reform Bill. Is it, then,
a time when the present Parliament should ven-
ture to bind its successors as to the future fiscal
policy to be pursued f Are the circumstances of
the case such as to justify so arrogant an usurpa-
tion as the absorption of all the means that
might enable future Financial Ministers to bestow
relief where it was most urgently required ? We
believe that there can be but one honest opinon
on the subject, and that even if the tax could be
renewed, without amelioration or modification,
it should only be for the ordinary term of three years,
so that fairly-chosen representatives of the people
should be enabled in a Reformed Parliament to
express the views of their respective constituents.
Mr. GLADSTONE, however, endeavours to abrogate
their functions, and hopes to be supported in the
unconstitutional attempt.
The payment of Income Tax may very properly
be held to constitute one of the best qualifications
for the franchise. None would, according to
Constitutional principles, be better entitled to
the suffrage than those who directly contribute
to the liquidation of the national liabilities and the
maintenance of the national establishments. No
perfect measure of Parliamentary Reform can be in-
troduced which does not provide such a qualification
—and yet Mr. GLADSTONE endeavours to destroy
the best and most suitable, and thus to create an
additional and very formidable obstacle to the pro-
per solution of this interesting problem. There
are many points of detail, some of which are re-
ferred to in letters which will be found in another
part of this day's impression, and which contain
some valuable suggestions, to which we shall refer
when this great principle has been decided by the
popular branch of the Legislature.

When the Royal Academy was originally
founded towards the close of the last century
literature was gracefully wedded anew to Art, by
the nomination, as honorary members, not merely
of the wise SAMUEL JOHNSON, but also of the gentle
OLIVER GOLDSMITH. It is gratifying to observe
each year the cordial maintenance of that same
feeling of brotherhood among Artists and Men of
Letters which was thus signalised by the Academy
at the period of its organisation. Perhaps
there is no more interesting incident in the an-
nual dinner given under the roof of the National
Gallery at the approach of the May Exhibition than
the reciprocation of generous sympathies between
the disciples of the art of Painting and the culti-
vators of the art of Literature. At least we
must acknowledge at once that it is so to ourselves.
Generally we believe, moreover, that this is the
case too with the multitude. It must be ad-
mitted this season, however, that possibly another
incident, and one of a very different character,
will command in the public mind priority of con-
sideration. The retrospective glance, we mean,
with which Sir CHARLES EASTLAKE introduced the
customary toast of the " Army and Navy," with
especial reference to the office of Commander-in-
Chief. This retrospective glance must by
the majority of those • present at the ban-
quet on Saturday evening have . been con-
fidently anticipated. It could not easily
be forgotten that upon the previous occa-
sion, upon the last anniversary celebration of the
founding of the Royal Academy, there was pre-
sent at the festive board that venerable warrior,
whose ashes have since been interred with such
surpassing pomp, under the dome of St. Paul's
Cathedral. It cannot be lost so easily to remem-
brance, that the interest with which the Duke had
been, during so many years, observed wherever
he made his appearance—as one of the most not-
able among living historical personages—was that
day enhanced by the recollection that it was the
day upon which his birth had always been com-
memorated. However familiar,, therefore, the
form of the veteran had become by that time to
the guests there collected together, his presence
was hailed that evening with a more than ordinary
enthusiasm, and was viewed by even the most
apathetic with no common degree of satisfaction.
It may have been from a 'Vagne species of 'presen-
timent. For, as it' afterwards proved, that was
the last occasion of his public appearance. It was
the last public dinner he is known to have at-
tended. Naturally enough, therefore, on propos-
ing the routine toast of " Army and Navy," the
President reverted with some feeling to this not-
surprisingly well-remembered circumstance. Con-
sidering the advanced age of the Duke of WEL-
LINGTON, it was interesting to be reminded that
then, so shortly.before his dissolution, his Grace,
who is said not merely to have appreciated the
work; of the great masters in the art of Paint-
ing, but also to have taken delight in those
of living artists—" On the evening before the
close of the exhibition [last year]—not to mention
intermediate inspections—honoured the Academy
with a visit [unconsciously a farewell visit], care-
fully surveying all the principal pictures, making
his observations freely, relating anecdote's- in refe-
rence to the subjects of some of the works, and
taking an interest in meritorious productions of
the most opposite character." This was an inci-
dent worthy to be preserved, we take it, not
simply as another token of the vigour of intellect
sustained to the last in hiz ripe old age by the
Duke of WELLINGTON, but also as another and
delightful illustration of the sympathies binding
together the members of the most opposite
professions. If any further token of the
existence of these same sympathies between
the Artist and the Warrior were required, it
would be discovered in the cordiality and grace
with which. Sir CHARLES EASTLAKE, now that the
great captain was no more, introduced in the
toast already mentioned the name of one of the
few. surviving heroes of Waterloo, that of the
only Field-Marshal now in the British army not
of Royal Blood—that of the Marquis of ANGLESEA.
[Shame, be it said, by the way, that neither the
baton nor the coronet have ever been conferred
upon Sir CHARLES NAPIER, the conqueror of
Scinde, the hero of Meanee, and the victor
of Hyderabad!] To this solitary Field-
Marshal, not of Royal Blood, the eulogium
of the President of the Royal Academy was ad-
dressed with peculiar taste, and delicacy, and sen-
timent thereby closing appropriately enough
what we are fain to believe will be deemed the
principal incident of the banquet this season,
according to popular estimation.
Reverting to the reflections with which we
prefaced our remarks upon the plenary sympathies
flowing reciprocally between Art and Literature,
we must add, that to ourselves the revelation of these
same sympathies on Saturday evening was, as it had
often before been, a subject of peculiarly grateful
contemplation. As evidence of the sincerity and
earnestness of the reciprocation alluded to we may
mention the genial terms in which the Dean of
ST. PAUL'S and CHARLES DICKENS respectively ac-
knOwledged the toast with which their names had
been coupled, namely, that of the " Interests of
Literature." As elucidative of one of the secrets
of these perennial sympathies between the culti-
that
vators of Art and Letters, Dean MILMAN observed
" some high feeling of art" was absolutely
requisite to the annalist:
and the romance
remarked thiataterature the poet,
ak. the dramatist,
pittanents
a.
~..r ; in fact, throughout all the de-
by words, .striking cuu
" witho.t pe mg of this, he
:the faculty of painting
scenes
ofhistory, bur, in full form the great
have been so great
friend opposite (Mr. Justice
Ilan •;' and if their
an histoCAFLAIr would not
Taxa:ol7RD),and .
BIILWER LYTTON, and DICKENS had - ~_ if
not a feeling
for Art; they would not have written such tragedies

and novels as.they had." Undoubtedly. Every-
thing considered, there is little chance, conse-
quently, of any untoward disseverance of the dis-
ciples of those two great schools in the self-created
system of popular education--namely, the student
of Art and the student of Literature.

THE CIVIL SERVANTS OF THE CROWN.

Mr. Macartney's motion, to-morrow night,
should be well considered by all members who,
having the proper collection of the revenue at heart,
would wish to see the duties of the Government
offices efficiently performed, for such a state of
things does the question arising out of this motion
resolve itself into. The case speaks for itself.
Before 1829 the superannuations of servants in
this service were borne by the country, and under
the then scale of pensions (towards which pensions
no clerk was called upon to contribute) a man who
having served ten years, if incapacitated, could re-
tire upon a pension of 4-12ths of his salary, and an
additional 1-12th for every five years' service up to
fifty years, when he could retire upon his whole
salary. In the year 1829 a bill passed the house
for the purpose " of reducing prospectively the
charge for superannuations."
The scale of pensions was accordingly reduced,
under which a clerk serving ten years can receive
only, for ten years' service, a pension of 3-12ths, and
an increase only of 1-12th for every seven years,
and never can he receive more than 2-3ds of his
salary. Towards this pension he is called upon
to pay annually 5 per cent. of his salary. The pur-
pose of the act was then achieved, for by the re-
duced scale the reduction of the charge for super-
annuation has been accomplished of at least one-
half. It will be perceived that those who receive
the largest superannuations (before 1829) are not
called upon to pay anything, while those
who
,entered the service since 1829 are paid upon
the reduced scale of pensions, and are made to
contribute towards their superannuation as well.
There is such a gross apparent injustice in this that
it calls for immediate amendment. The moneys
annually received for the purposes of answering the
calls for superannuations, by means of the deuc-
tions from salaries, amount to 55,0001., out of which
the pensions paid amount to 8,0001. annually. But
what becomes of the balance ? Surely it is put
aside to answer the purposes for which it was
collected. No such thing. It is carried into the
account of the current year's revenue. Can it be
expected that the clerks in this service, whose
aggregate salary does not amount to 1411. a-year,
and many with an income as low as 801., can with
an annual deduction of 51. per cent. from their in-
comes, make provision for their families when they
die. No ; they drag on as long as they can
at their desks till death overtakes them,
toiling all their lives ; for the superannuation
is so small that they cannot afford to retire, and
they die leaving their families destitute • for be
it known that all benefit from these annual deduc-
tions ceases with the life of the contributor. What,
therefore, the civil servants ask the country to do
for them is, to take upon itself, as before 1829, the
burden of the pensions, but diminished one-half by
means of the reduced scale, and allow the deduc-
tions which they still wish may be made, to accu-
mulate according to the principles of life assurance,
that the contributor may derive the benefit of the
deductions by feeling assured that when he dies
his family will not be left altogether destitute.