The Sun.
London, England, 1849-04-06 00:00:00

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LONDON, FRIDAY, APRIL 6 1349.

THE QUARTER'S REVENUE.
The Revenue Returns for the financial year ending
the sth of April instant will be found in another
part of our impression. They are not, we regret to
say, of so favourable a character as those to which
we directed the public attention on the Gth January
last, but on the whole they are, perhaps, not worse
than we had reason to expect, and we must, it appears,
be contented with maintaining our former position.
We cannot hope for any great or permanent improve-
ment until our monetary code is placed on a satis-
factory footing, and the nation is afforded the blessing
of a currency adequate to its wants and exigencies.
There is an improvement on the entire year of
867,2891., of which 805,8231. are on the ordinary
branches of revenue. When, however, we consider
the panic that prevailed in 1847, the total cessation of
credit, and the commercial paralysis that ensued, the
fearful depression under which every branch of trade,
manufacture, and commerce laboured during that
period, we cannot congratulate ourselves very highly,
on such-a result. There is a slight and almost imper-
ceptible falling off on the quarter,the deficiency, how-
ever, being only 2,491/. on the ordinary branches of re-
venue ; it, however, amounts on the whole quarter to
no less than 264,0931.; this was produced by the un-
expected receipt of 455,021/. China money in the
beginning of 1848—an item which can never again
appear in the national balance-sheet. In the other
extraordinary branches of revenue, there are con-
siderable improvements. T,he Imprest and Other
Monies show an excess of 179,9091. over the corre-
sponding quarter last year—and the Repayment of
Advances, an increase of 13,510/. These are not, how-
ever, matters of great importance beyond the amounts
they, represent. They afford no indication whatever
of the social and financial condition of the country.
In the eustoms there is an improvement both on
the year and quarter. On the former, of 1,169,5541.,
on the latter, of 209,469/. This may to a certain ex-
tent be regarded as proving that trade has revived
in some degree, and that there is greater commer-
cial activity. We must again, however, remind our
readers of the vast exertions that were made to bring
gold into the country to the exclusion of almost every
other commodity. Indeed the low prices that ruled
duringlB47 and the beginning of 1848 discouraged
any speculative importation. The Customs duties
were, therefore, much below what they ought to have
been, and the present improvement only indicates a
gradual recovery from the former depression.:
The Excise, which is usually looked upon as the
barometer of national prosperity, does not exhibit so
favourable an aspect. It is true that there is an ap-
parent improvement on the year of 569,632/., but
that is ascribable to a piece of financial legerdemain,
which, by a single sweep of the magician's wand,
transferred the produce of the carriage and other
duties from the department of Stamps to the Excise.
In return, therefore, for the nominal improvement in
the Excise, we have a more than proportionate falling
off in the Stamps, which are deficient on the year by
719,5811., or 149,9491. more than the increase
in the Excise. The quarter, however, shows a
lamentable falling off in both Excise and Stamps--
on the former of 182,0261., and on the latter of
69,497/. The Property-tax, which indicates the posi-
tion of the middle and upper classes, as the Excise
does of the less wealthy, also continues the deplorable
falling off we formerly alluded to; the decrease on
the year being no less than 142,1251., while on the
quarter it is 30,1211., thus showing that more than
5,000,000/. per annum has been cut off from the
irelmes of our merchants, traders, and professional
men. This painful result is mainly ascribable
to the contracted state of the curreney, and
the 'consequent forced inactivity for want of an
adequate medium of exchange, or proper repre-
sentative of value. On all the other items
there are improvements on the quarter, generally
coupled with deficiencies on the year. Thus, on Taxes
there it a deficiency of 28,6681. on the year, but an
increase of 4,1991. on the quarter In the Post-office, a
deficiency of 77,0001. in the year is followed by an im-
provement of 13,0001. in the quarter. Great improve-
ments, however, have taken place in this department
and additional facilities have been afforded for the
transmission of correspondence, which more than
accounts for the deficiency, while we may
congratu-
late ourselves on the recent increase
The Crown Lands show an increase both on the
year and quarter—on the former of 39,000 Z
latter of 19,0001. This will, however, be on the
little
comparison with the great improvement that in
safely be anticipated when proper reforms are inrntray
deiced into the management, when we may look
for an annual return of at least 500,0001., in place of
100,000/. only, as it was during the past year.
The Miscellaneous, the only remaining item, shows a
decrease of 4,9891. on the year, but an increase of 42,485/•
on the quarter. On the whole, it will be apparent that
the improvement has been (with the exception of the
Customs) on the less important items, while the fall-
ing off on the quarter, on the Excise, Stamps, and
Property-tax, indicate a very unfavourable condition of
the country, and calls for some great and comprehen-
sive monetary reforms to afford some reasonable pros-
pee t of renewed national prosperity.

The Member for Dublin is entitled to great credit
for his efforts to abate that grievous nuisance, the
process of attachment in certain cities and towns in

Ireland. It has long attained an unenviable celebrity,
and it would be impossible to detail the innumerable
instances of oppression and fraud that have been per-
petrated by means thereof. The policy of the Legisla-
ture has for some time back been to suspend summary
remedies until the validity of the plaintiff's demand
had been fully established before a competent tribunal.
Arrest on mesne process has been practically abo-
lished. Before such a step can be taken it must be
shown to the satisfaction of a judge of one of the
superior courts that there is good reason to believe
that the defendant contemplates departing from the
realm. The grounds of that belief must be fully set
forth, and, if the defendant can rebut the case, the
order will be discharged with costs. Under any cir-
cumstances he can only be required to enter into
securities to be forthcoming at the fitting time. The
process of attachment is, however, far more objec-
tionable, even than that of arrest on mesne process.
Any person who chooses to swear that another is in-
debted to him on any account, and to any extent that
he himself pleases to assign, may resort thereto, if re-
siding within the jurisdiction of any of these petty,
but most vexatious tribunals. The security to be
given is not merely for the due appearance of the
party, or that he will be forthcoming to abide
the decree of the Court, but for the satisfac-
tion of the debt, if a judgment should be
obtained. Great difficulty is consequently experienced
in obtaining the necessary bail ; and parties have
been irretrievably ruined in consequence of claims
being set up that ultimately appeared to be altogether
destitute of foundation. The credit and character of
a solvent person may be totally destroyed by the
seizure of his stock in trade by a malevolent enemy,
who may gratify his vindictive feelings with impunity
if he can succeed in obtaining an overdue acceptance
of his victim.

In whatever point of view or aspect the matter
may be regarded, it is equally repugnant to
every principle of justice. As we have already
stated, the unfortunate defendant may sustain
the most serious damage from the acts of
an enemy, who may either ios'itute a fictitious claim,
or seek to oppress a competitor by vindictive Proceed-
ing;. It is also but too frequently resorted to
as a mode by which a fraudulent prefer-
ence may be given to a favoured creditor.
Through its operation the entire stock in trade, furni-
ture, and effects of a person generally supposed to be
in a perfectly solvent condition may be swept away
by a single creditor, fur his own exclusive benefit,
while the others, who might have received a fair divi-
dend, if the assets had been equitably distributed, are
left without a single farthing. In cases of real
insolvency it is generally a near relative of the de-
fendant who adopts such proceedings, and there is goad
reason for believing that in the majority of instances
the proceeds of the attachment are applied for the
benefit of the insolvent, to start him again in business
when his debts have been wiped away through the
operation of the Bankrupt or Insolvent Court. A
great temptation to wilful and deliberate perjury is
thus afforded, a temptation which, we regret to say,
is but too often yielded to.

The heavy costs attendant on the process would
afford an additional reason (if any were required) for
its abolition. Mr. REYNOLDS stated to the Home, on
Wednesday, that upon an examination of the returns
he found that an expenditure of 3131. 17s. 61. had
been incurred in recovering 3451., which might
have been sued for and judgments obtained in the
Civil Bill Courts for about 81.

Nothing whatsoever can be allegel in favour of a
continuance of this practice. It affords no additional
facilities to fair and bona fide creditors. They can
recover their demands as expeditiously and more
cheaply in the superior courts, where the debt exceeds
201., and far more so before the Assistant-Barrister,
when under that amount. Why, then, should
an abuse so flagrant, a grievance so cry-
ing, be tolerated for a single moment.
It leads to oppression, to fraud, to perjury, to enor-
mous legal expenses, and not a single word can be
uttered in its favour. In a word, it is more obnoxious
to the citizens of Dublin, and other towns in Ireland,
than that intolerable nuisance, the Palace Court, is to
the inhabitants of Westminster and its vicinity, and
it is continued for the very same reason, and that
alone, an unwillingness to interfere with " aged
vices." Mr. REYNOLDS has, however, at length grap-
pled', with the iniquity, and if he performed no other
service during his legislative career he would have
deserved well of the important constituency by whom
he has been returned to Parliament.

Anxious as we may be to see this system abolished,
we would not desire to inflict injustice upon any pub-
lic officer. The Marshal of the Court has a vested
interest in certain fees, which have returned a cer-
tain income to which he could look forward for
his life. It would certainly be very unfair, and
altogether contrary to the usual practice to
abolish these fees without allowing fair compensation.
As a mere officer of the court, established under an
Act of Parliament, he cannot be looked upon as in
any degree responsible for the abuses that have sprung
up. He has, perhaps, abandoned other pursuits to
discharge the duties thus imposed on him, and we
cannot believe that the Imperial Government would
so deeply wrong any public servant, to effect a paltry
and inconsiderable saving. We are as much the
advocates of economy as any persons whatsoever, but
the economy we desire must not be founded on injus-
tice or oppression.

We rejoice to find that the agitation for the aboli

tion of burial in towns has at length commenced in
earnest, and that the indefatigable labours of Mr.
WALKER out of Parliament, and of Mr. MACKINNON
in the House, have at length succeeded in arousing
public attention to this subject. It must be most
gratifying to these gentlemen to find that the Na-
tional Society for the Abolition of Burial in Towns
is now taking its stand as one of our
power-exercising public institutions, and that such
men as Lord DUDLEY STUART, Lord COCHRANE, Mr.
JOHN ABEL SMITH, Mr. JAMES WYLD, Mr. GEORGE
Tnomrsom, and Mr. GOODWIN, are now coming for-
ward to join in this movement, of which Mr. WALKER
has been the Colonel THOMPSON, and Mr. Macana-
NON the CHARLES VILLIERS. The meeting, held at
the Whittington Club on Wednesday evening,
a full report of the proceedings of which
appears in The Sun of this evening, proves
that at length public attention has been
fairly aroused to this question, and that, as we, in
common with all the early supporters of this move-
ment have ever felt, is all that is necessary to secure
the immediate adoption of measures for the removal
of the evil. It is time that the public should speak
out, and that the army of undertakers, and grave-
diggers, and mutes, and parish clerks and parish
clergymen, and other recipients of fees for burials
within the precincts of great cities, should be given at
once to understand that we will no longer submit to
be poisoned for their profit ; that the plague-and-
pestilence interest can no more be regarded
than the slave-trading interest, or any other
interests which are contrary to morality, and that
therefore they had best prepare to at once set their
grave-yards in order and depart. Of all sanitary
measures this is the most important, indeed it is the
foundation of all the rest, the one thing that should
not be left undone. So long as the abominable, im-
moral, soul-corrupting, and body-poisoning practice
of burying the dead in the midst of the living
shall be continued, all so-called sanitary mea-
sures will be comparatively valueless. As was justly
and eloquently observed by Lord DUDLEY STUART at
tlse meeting on Wednesday—
" You say let us have good sewerage, let us have good
ventilation, let us have fresh air and a good supply of
fresh water; and I say £0 too; I know nothing more im-
portant; but, alas! it is in vain to have improved
sewers, good supplies of water, and fresh air; it is in
vain to make the attempt which has been made, and will
ad-
vantages be renewed, to give poor people an unstinted supply of
we do not
lightva by the repeal of the window-tax, if with those ad-
drawing
t ther opsoml i
us
I cramped-up windows of
also succeed in rooting out and
away.por all interments from the heart of the me-
and air, if that air bron ht •
what would be the use of breaking open
fresh
whith it poison ? Men say
give us air—aye, give the. poor to let in light
air—don't give us pol-
luted air, charged with miasmae
bodies in a state of putrefaction, and
vi h iPe oh
isaorne fhreoamperdeeukping
oat
ur very doors."

How long :hall this system be permitted to con-
tinue, which transforms " those sacred edifices, where
we go from Sabbath to Sabbath to worship our com-
mon MAKER," into reservoirs of pestilence, breeding
poison ? Until public attention shall be fully aroused
to the circumstances of the case, until the public shall
become Aware that such places as Enon Chapel and