The Sun.
London, England, 1849-01-06 00:00:00

711111:

LONDON, SATURDAY, JANUARY 6, 1849.

THE QUARTER'S REVENUE.
The Revenue Returns for the financial year, ending
the sth of January instant, will be found in another
part of our impression. A steady and progressive
improvement is apparent in the more important items,
more especially in those which are generally looked
upon as indicating the national prosperity and the
degree of comfort enjoyed by the industrious classes.
It is indeed satisfactory to find the national finances
in so favourable a condition after a year of such ex-
citement and turmoil as that which has just elapsed.
When the great majority of European nations were
convulsed with intestine commotions—when so many
thrones were shaken to their very foundation, and
when the tumults and disturbances that prevailed on
every side had disarranged the finances of the Con-
tinent, and occasioned the most deplorable deficiencies
in the national balance-sheets, we might be well
contented if we had merely maintained our former
position, and were not compelled to re cord a considerable
deficit. It is, however, our pleasing duty to announce
an improvement both on the year and quarter—on the
former of 1,533,957/. ; on the latter of 686,8271., which
has chiefly taken place under the heads of Customs
and Excise.

In the Customs there is an increase on the year of
914,0621., and on the quarter of 570,5331. The
quarter ending January 5, 1848, was, however, one
of great depression. The panic that had existed in
the money market, and the general stagnation of trade
and commerce, greatly reduced the importations into
the country. Every effort was also made to obtain
payment for our goods in specie, and not in
other merchandize. Gold should be obtained
at any sacrifice, and hence the duties paid
into the Exchequer were considerably below the
average amount. The duties on the importation of
corn had also been suspended, which were in opera-
tion during the past quarter, we are happy to say,
almost for the last time. The improvement does not,
therefore, afford so much ground for unalloyed grati-
fication as might otherwise have been the case. The
total receipts under this head were, for the year,
18,929,3304, against 18,015,2981. last year, for the
quarter, 4,682,3951., against 4,111,862/. in the cor-
responding quarter of last year.
In the Excise, the actual receipts for the year
amounted to 12,832,140/. against 11,730,746/., and
on the quarter, 3,253,1621. against 3,246,8831.; there
is, therefore, an increase on the year of 1,101,3941.,
and on the quarter of 6,2791. It must, however, be
borne in mind that the carriage duties and other
credits, which were formerly included under the
head of "Stamm,' have been transferred to the Ex-
cise within the past year. A considerable part of
the improvement may be accounted for in this
manner; we must, therefore, be prepared to look for a
large deficit in the stamps, occasioned partly by the
alteration in the manner of taking the accounts to
which we have just alluded, and partly by the
decrease of speculation, and the caution that existed,
which materially reduced the amount of discounts.
" Stamps" then for the year, produced 6,110,848/.
against 6,959,546/• last year—and for the quarter
1,472,5981. against 1,564,855/., thus exhibiting a fall-
ing off of 84098/. on the year, and 92,2571. on the
quarter.
Taxes show a small improvement on the quarter of
6,2301., but a deficit of 19,8571. on the year. The pro-
perty-tax presents the worst feature in the present
return. The amount for the year had sunk to
5,347,3651, and for the quarter to 424,4341., showing
a decrease of 103,4351. on the year, and of 38,133/.
the quarter. This lamentable change on the quarter
proves that there has been a diminution in the re-
sources of those possessed of incomes amounting
to 150/. per annum and upwards of more
than 5,000,000/. a year. This has of course
fallen almost exclusively on merchants, traders, and
professional men, and leads to the most painful re-
flections as to the melancholy changes, which must
have fallen on the prospects of many families, once in
the enjoyment of comfort and affluence. The middle
classes are the chief sufferers.

In the Post-office there has been a decrease on the
year and quarter of 88,0001. and 10,0001. respectively.
Great improvements have, however, been effected in

this department, and additional facilities been
afforded for the transmission of correspondence, which
fully accounts for the decrease of the net revenue.
In the Crown Lands there has been a small im-
provement of 4,0001. on the year, but a falling off of
10,0001. on the quarter; while, in the Miscellaneous
the improvement is on the quarter to the extent of
9,9631., and a falling off in the year of 83,7601.
The above exhibit the changes that have taken place
in the ordinary branches of the revenue, which indi-
cate the general state-of the national finances. Wo
therefore find that there have been improvements under
these heads of 2,019,4561., and reductions to the
extent of 1,143,751/., and on the quarter increases,
amounting to 593,0051., and reductions to 150,3901.
The extraordinary items under the several
heads of " China Money," " Imprest, and other
Moneys," and " Repayments of Advances" all show con-
siderable improvements on the quarter, which add to
the increase, making it amount in the whole to
837,217/, or, after deducting the deficiencies, to
686,8271.
On the whole, the returns to which we have alluded
afford good grounds for congratulation, and lead us
to hope that the country will gradually arrive at more
prosperous days than those we have witnessed during
the last two years.

The Hotel des Invalides witnessed an impressive
sight on Thursday last, when in the presence of the
last relics of the grande armee, JEROME BONAPARTE,
the only surviving brother of the EMPBROR, assumed
the post of Governor of the Invalides and Custodian of
the ashes of NAPOLEON. During the past year we
have been so frequently reminded in some marvellous
manner of the vicissitudes of human life, that even
this event may be regarded as an ordinary occur-
rence. After the changes we have already con-
templated, it seems hardly matter of astonishment
that an individual born in obscurity should, in the
prime of manhood, find himself invested with a regal
crown, and that a member of the most remarkable
family in the world should be almost instan-
taneously hurled from his high elevation, and
become a wandering exile during many years, find-
ing himself at last, in his old age, uncle to the Chief
Governor of his native country, and guardian of the
tomb of an imperial brother. Such has been the
history of JEROME BONAPARTE. May his last
years be as peaceful as their predecessors have been
eventful ! The brief address of the new Governor of
the Invalides on assuming his dignity was worthy of
the occasion—it was truly patriotic and republican.
" The EMPEROR," said he, " owed much to France,
but his family owe him much more. They will
never forget that having sprung from the People,
there is no sacrifice too great for them when it
can serve the People. Allons mes amis I
Let us cry from the bottom of our hearts, Viva la
France! Tout pour la France ! Rien que par la
France!'" By acting in accordance with such senti-
ments, and only by so doing, the Bonaparte family
will prove themselves worthy of their name and of
the occasion which has again called them to rule in
France.

" Tout pour la France !" This must be their
motto. Such, indeed, should be the motto of all
rulers. Everything for the country ! It is a motto
which rulers would do well frequently to
call to mind. This truth is being just
now impressed upon the rulers of Christendom

in a manner which they will not very easily forget.
The coronation formula of the ancient Arragonnese
contained an admirable exposition of a governor's
duties. " We, who are as good as you," said these
independent electors, " make you our King, to pro-
tect our laws—if not—not." The Arragonnese had
a correct notion of what constitutes the right
divine of Kings. Everything for the country !
This is the watchword which alone can
restore tranquillity among the several nations
of Europe. The people of each kingdom,
troubling themselves as little as possible with foreign
affairs, must each concentrate their energies on the
amelioration of their own country. Everything for
the country ! This is a warning cry, which may be
profitable in our own kingdom likewise. During
this stormy year we have been almost too much en-
grossed with the wonderful events daily transpiring
abroad. Secure in the consciousness of their own
freedom, the people of England have watched
with eager and heartfelt interest the struggles
of other nations to obtain similar privileges.
This was natural and, indeed, unavoidable. The

contemplation, however, should not b. without its
profit. Let us turn now to the consideration of our
own country's necessities, with that sentence ringing
in our ears and finding an echo in our hearts—
Everything for the country i It is not for us to
boast—although our constitutional superiority is al-
most universally recognised—it is not for us to boast.
Our boasting would be drowned by the groans of our
suffering poor. While crowds of savage and starving
children, such as the creature who defied the power of
the "Haunted Man," roam through our thoroughfares
—while the noisome cellar, the ill-ventilated alley, and
the deluged hovel contain their suffering thousands—
while treasures are lavished for the punishment of
vice, and comparatively nothing for its prevention—
while one end of the social chain grovels in miserable
prostration—let us not boast. True it is, and thank
GOD it is true, many attempts have already been
made, many good measures have been initiated for
the amelioration of these evils. But who
will venture to deny that immeasureably
more must be done ? Now that a new
session is drawing near, the public will do well to
think upon these things, which concern them infi-
nitely more than the question of who is Minister in
France, or what is doing by the King of PRUSSIA.
We admit, nevertheless, that the affairs of one nation
do concern another. Any improvement effected, or any
act of tyranny inflicted on the one, will indirectly, or
a long while afterwards, affect the other. But if the
family of nations be thus connected by a community
of interest, how much more powerful are the links
that bind together the various members of one
nation—
" Where less or greater set so justly true,
7 hat touching one must strike the other too,
Till jarring interests of themselves create
Th' according music of a well• mixed State."
Without in anywise deprecating the great interest
taken by the people of this country in foreign affairs,
we would conjure them also to look at home. We
would conjure them to echo, as well as to admire, the
patriotic exclamation of JEROME BONAPARTE—
' " Everything for the country !"

We yesterday published the reply of Mr. GLAD`
STONE, the respected President of the Liverpool Re-
form Association to the letter of Major-General Sir
WILLIAM NAPIER impeaching the correctness of the
fourth tract published by the association, which ap-
peared in our columns on the 29th ultimo. The Gal-
lant General appeared to feel deeply what he con-
ceived to be a grievous insult to himself and such of
his brethren in arms as hare attained the rank of re-
gimental colonels. He accordingly used language
which we have no doubt on more mature
consideration he will feel to have been more warm
than the occasion required, and which he will him-
self be the first to regret. The object of the asso-
ciation was manifestly to point out the defects in the
present system, and the impropriety of rendering the
colonel-in-chief the party to provide clothing for
the soldiers of the regiment, and not to cast any im-
putations upon the personal honour and integrity of
the veterans who are placed in these situations.
It is one of the relics of the old system
of official corruption, which we would gladly see
swept away. In former days the plain and straight-
forward course of providing for a public officer, by a
single payment, was avoided in every possible man-
ner.
In place of fixing a fair salary equivalent to
the duties to be performed, a small sum was nominally
given, which was increased by various fees and emo-
luments to the contemplated amount, and in the ma-
jority of instances very far beyond it. It was a
part of the general
department of the Stasytes.temLawttheirch
ly nipervadedper No- every
department of the State. Latterly many improve-
ments have taken place, and fixed salaries have in a
great many instances been substituted for payment
by fees or emoluments. We would gladly see the
alteration extended to military clothing. Far better
that the colonel of a regiment, whose situation is ad-
mittedly a sinecure—intended as a reward for the
past services of distinguished and meritorious officers
—should receive the amount to which he was
conceived entitled, than that his profits
should be made up by an item in every

respect so objectionable, in which his private
interests are opposed to the interests of the soldiers
under his command, and which by a possibility may
expose him to degrading suspicions. Better that the
unclean thing should not be approached, than that
men even of the most unquestionable honour should
be exposed to the temptation, and expected to " touch
pitch without being defiled."
As matters now stand, it is regarded in the several
regiments as a legitimate source of emolument, for
which in some instances compensation has been ac-
corded. The claim has thus been recognised in the
highest quarter. It is returned to Parlia-
ment as a portion of the receipts—the " emo•
luments," in the majority of instances. ex-
ceeding the pay very considerably. While
the system is thus tolerated and recognised, when it
is held out to candidates for the situation, as fairly
belonging thereto, we cannot censure those who
avail themselves thereof, and look upon the " emolu-
ments" in the same light as the " pay," and consider
that they may receive the one with as little com-
punction as the other. In attacking the system,
therefore, in stating that officers of high standing
receive those sums, there was no desire to " insult or
vilify" those gentlemen, or to insinuate that
they were guilty of dishonest or improper
conduct. Sir WILLIAM NAPIIER, however, mani-
festly regarded the matter in a different point
of view, and supposed that he was vindicating cha-
racters that should be and were perfectly unimpeach-
able. This mistake accounts for the heated tone of
his letter. The real object of the association will now,
however, be apparent, and most heartily do we hope
that they will succeed in removing the abuse to which
we have alluded, and the many others which they are
exposing with such determined energy and persever-
ance, and laying them bare in:all their naked enormity.