The Sun.
London, England, 1836-01-08 00:00:00

TO THE EDITOR OF THE TIMES.

Sir—l have been surprised of late to find your columns,
and those of your contemporaries, overflowing with state
papers, filled with protocols, crammed with despatches, and
even declaring the independence of nations which scarcely
exist. It is high time that an end should be put to this
buffoonery. The state papers which have appeared in se-
veral journals, purporting to be the contents of a certain
" Portfolio," published by Ridgway, are ingenious and
amusing, which, considering their author, is not wonderful,
but they are neither more nor lesS than forgeries. The
principal performer in these notable inventions is a cer-
tain Parisian litterafeur, famous for his interesting auto-
biographical memoirs of sundry brave and fair worthies
of a century past, and certain personal and political re-
velations in the career of a distinguished actor ire the
late French empire. Conjoined with this skilful con-
coctor is a German well known in Paris, and formerly in
the Polish Russian service, but who, either from philan-
tropic feelings, or the awkward circumstance of a pecuniary
defalcation in his department, espoused with great fervour
the liberal side in the recent convulsions in the Russian
empire. This gentleman, who at present makes politics,
and especially financial politics, his trade, was resident in
London for several years. All the " State papers" pub-
lished in the Portfolio, and on which several of your co-
lucubrators have founded so many ingenious speculations,
were transm►tted to this country either in French or Ger-
man ; but the German documents . are only translations
from the Parisian manufacture, and they al' emanate from
the same source. This hint may be useful to you.
I am, Sir, your obedient servant,
DIPLOMATICUS.
Travellers' Club, Jan. 6, 1836.—Times.

The very encouraging aspect of the Revenue, in-
duces us to consider in what manner any further re-
duction of taxation can be effected, so as to produce
the most beneficial results to the commercial and agri-
cultural interests of the country. :We are so familiar
with taxation in this country, that sufficient attention
has not been paid to the principles which should regu-
late its imposition. It is quite clear that the Revenue
should be derived from sources which require the
smallest expenditure to collect, and which press
most equally—that is, with reference to the ability
to bear them—on the different classes of the commu-
nity. Adam Smith was of opinion that taxes ought
to fall as much as possible on luxuries, under
which head he classed all the taxes then existing
but four, which he considered, taking into account
the habits of the people and the climate of the coun-
try, necessaries of life—viz., salt, leather, soap, and
candles. From the date of his Treatise, 1776, to the
year 1816, no attention was paid to any principles of
taxation. Many taxes were increased to such an ex-
tent as to lessen the revenue, as well by encouraging
frauds as by causing the introduction of untaxed and
cheaper substitutes. This was remarkably the case
with hair-powder. From 1816 to 1829 and 1830, a
very large amount of taxes was repealed. No prin-
ciple of selection was established—the most clamorous
for the repeal of 4 tax were generally the most success-
ful. The House of Commons at that time consisted
of a large majority of agriculturists, and they legis-
lated almost exclusively for the benefit of their own
body. Thus the property-tax, which yielded fourteen
millions of revenue, was repealed in 1816. The duty
on malt was reduced three shillings per bushel—
amounting to nearly four millions. In 1825 the salt-
duty, producing 1,600,000/. ; 1830, hides, skins, and
beer, or nearly four millions more, besides the
reduction on spirits. In the Tax department we find
a reduction of the house and of part of the window
duty, referring principally to small houses ; the tax on
farm servants, horses used in husbandry, besides seve-
ral minor assessed taxes, amounting together to two
millions. In the Customs we find the same interest
attended to ; for out of four millions of duties reduced
or repealed previous to 1830, two millions and a half
directly benefited the agricultural interest or landlords,
and the commercial body indirectly. Thus the duty
on wine was reduced 1,000,000/. ; tobacco, 650,000/. ;
export duty on coals, 900,000/. So that, of 32
millions of taxes repealed between 1816 and 1830,
28 millions affected directly the landed and aristo-
cratical interests of the country in the first degree,
whilst only four millions could be considered in
the first degree as beneficial to the commercial
population. We are far from wishing it to be sup-
posed that the industrious classes have not benefited
by these reductions ; but we are clear, that had the
constitution of the House of Commons in 1816 been
what it now is, we should not have had a remnant of
the excise laws remaining, and we are even now
surprised that laws opposed in every way to the
liberal spirit of the age, have been tolerated so long.
This we will illustrate more clearly, by showing the
course which the Reformed Parliament has pursued,
and be it remembered, with an essentially agricultural
Chancellor of the Exchequer. The extension of
the franchise consequent upon the passing of
the Reform Bill, was principally amongst those
engaged in commerce—the residents in towns, the
101. householders ; and therefore a large pro-
portion of the new Members introduced by
that Act represented the feelings and wants
of the industrious classes, as they are called, to
distinguish them from the agricultural holy. By exa-
mining the taxes repealed and reduced since that
period, the effect on the policy of the country will be
clearly seen. In the Tax department, the house tax,
paid by towns, has been repealed, as well
principallyaas
tbe tax
taxes on servants employed in trade, travellers,
clerks, shopmen, and advertisements, amounting toge-
ther to nearly 1,500,000/. In the Excise, printed ca-
licoes, 1,500,000/. ; candles, 500,000/. ; soap re-
duced, 600,000/. ; besides tiles, vinegar, stone bottles,

sweets, and reductions on glass. In the Customs,
sugar, 500,000/. ; coals carried coastways, 900,000/. :
cotton wool, 300,000/. ; starch, 70,000/. ; and minor
reductions amounting to 150,000/. In fact, before
1830, the reduction of taxation benefitted land and
landlords in the first degree ;—subsequent to 1830,
the commercial interests were most directly benefited.
Every impartial observer must allow that exclu-
sive legislation of this kind is not best calculated to
promote the welfare of the country, and that it is high
time the Legislature of this great country should shew,
that as the prosperity of each class depends on that of
the whole, so, in the alterations henceforth to be intro-
duced into our fiscal laws, the interests of all will be
considered. We believe many alterations are yet to
be made which will essentially advance the interests of
the agricultural and commercial population ; and we
are more anxious to prove this, because, at the last
election, many ultra Tories obtained votes, because they
assumed, exclusively, the title of " farmers' friends,"—
an appellation to which they had no right, and one
which we hope the present Government will prove that
they really deserve. To-morrow we will enter into de-
tails necessary to elucidate the subject, and shew how
the farmer and manufacturer may be assisted, by the
introduction and passing of several useful measures.—
Morninsz Advertiser.
The Committee of the whole Court of Common
Council met yesterday, as will be seen by the report in
another part of our paper, to consider of the steps
which the Corporation itself should take in the con-
cocting of its own reform. It appears from what
transpired on the occasion, that the Government has
resolved _to introduce a Bill at an early period of the
session to correct the abuses which have long been
known to exist in the Corporation of the City of
London. But what that Bill is to be, or how far it
is likely to fall short of the object, or to push beyond
the actual necessity which the state of things re-
quires, nothing that fell from any of the speakers has
put us in possession of. All we can infer from the
proceeding is, that there exists among the members of
the Corporation a jealousy of each other, as well as
a suspicion of the intentions of the Government.
This does not augur very favourably for the forthcom-
ing measure. The old adage suggests a caution
against the employment of " too many cooks," and we
confess that, in addition to this consideration, we have
some doubt of the motives and intentions of parties
who are over-anxious to intermeddle with the business
of their own purification. It is true there are many
flaming patriots in the City of London, but the flame
may chalice to blow on one side when their own little
privileges and interests are concerned. We say this
without caring to what particular party it may chance
to apply, and we shall take care lo remember it, and to
act upon it, by a careful examination of the measure,
when it comes out of the hands of the Government.
Whether the whole proceeding was a juggle got up by
the Government and their friends in the Corporation,
to give a false importance to the production of which
they are about to be delivered, or whether it was a bona
fide manifestation of differences already in their birth, it
would not be easy to determine. But in these times of
management and finesse we have a right to doubt the
straightforwardness of any proceeding the immediate ob-
ject of which does not appear very clearly upon the face
of it, even after a discussion which pretended to explain
its intention, and to substantiate its necessity. We,
therefore, say to the public—who, with all submission,
is the party most interested in the reform of the Corpo-
ration—watch narrowly the provisions of the Bill, and
take care that it shall not violate the principles of the
Constitution—that it shall neither exceed nor fall short
of the demands of justice, but, that while it weeds out
abuses with a powerful hand, it shall leave all the ad-
vantages already possessed in a better state than it
found them. In furtherance of the same object, we
would remark that the charge made by some of the
speakers against certain individuals for communicating
with the Government without being authorised to do
so, implicates the Government as well as the indivi-
dual or individuals accused. It is not by the whisper-
ings of busy bodies upon one side or the other that a
Government legislating for a nation should be influ-
enced in its acts. If information be required thete-is
a direct way of asking for it, and it cannot be-:
sistent with dignity or advantage in public any more
than in private life, to encourage those gossipping spi-
rits, who are in general anxious to intrude their advice
in proportion as it is mischievous or worthless. We
trust that the forthcoming measure will betray no traces
of such interference, or that, at all events, if it do,
they will be obliterated before it requires the authority
of law.—Morning Herald.

Yesterday we surmised that the Municipal Reform
Bill would at no distant period be charged, by our
Liberalcontemporaries, with not " working well." To-
day we go further : in the overflowing of our charity
we help those consistent Gentlemen to a fair excuse
for demanding (the Whig-Radicals always demand) a
modification of their once favourite measure: The
subjoined extract from the West Kent Guardian, un-
der the head of " Chatham and Rochester," will pro-
bably be thought tolerably conclusive as to the practi-
cal merits of the Bill :

" Thursday being the day appointed for the election of
Aldermen, all parties were on the qui vive, but were at a
loss to conceive how they could act, supposing there was an
equality of votes on each side. The eighteen councillors
assembled at ten o clock, and shortly afterwards proceeded
to business. The first question was the appointment of a
Chairman. Mr. G. Essell was nominated by the Conserva-
tives as havinc, a majority of votes, and Mr. James Foord
was started by the Rads for a similar reason. For each
of these Gentlemen there was a parity of votes, conse-
quently they proceeded to business without a chairman—
rather a novel way—thanks to Lord John Russell and his
satellites for their ingenuity. The next question was the
choice of aldermen. Mr. W. Nicholson proposed and Mr.
Edward Boys seconded the following list of Conservatives :
—Mr. Edward Manclark, Mr. John Gibbs, Mr. Robert
Clements, Mr. W. Wildash, Mr. Robert Penn, and Mr.
Edwd. Twopeny.

" In opposition to these Gentlemen the following persons
were started by the Rads, viz., Mr. G. Jeffereys, Mr. Ed-
ward Ross, Mr. J. C. Dyke, Mr. W. Payne, Mr. James
Edwards, and Mr. Samuel Newson.

" For each of these lists there was an equality of votes,
no Aldermen were consequently elected, and the Court
broke up without doing any business."
Here we not only have the usual hitch in the " ma-
emteimhte,tboutthweewfionrkd
tehhai nt etrhye" omnatchhei
hfierrsyt nightitself oi
sf ai pc
oa nmtpo
droeheciuied
restgarinadh
glance,
be done.
that
, p rtohoeoof aocete
iTtshhsi
sue
susceptible oieph teeiabtrlheeed of
case even,stronger;
utwould at
wper proof.
beenWe atraekteonl d thatont h
eopinions e t a
nhighd legal ho
thatthaeuyt
concur
authority have
in
stating the evil to be without remedy as the Bill now
stands. This is rather awkward, to be sure • but there
is one comfort in it. When parties, as in the instances
before us, are equally divided, if the Reformed Town
Councillors can do nothing, of course they can
do no mischief ; such negative advantage, how-
ever, would hardly realize the anticipations of the
admirers of Municipal Reform. All the
noisy
puffing, and boasting, and bragging that we
have lately heard about the strength the O'Con-
neii_lVlelbourne Ministry will derive from the
Corporate elections has been thrown away, if the new
Town Councils should, to any considerable extent, be
found inoperative for mischief ; because it is only by
mischief that our most mischievous Ministers can be
propped in their places. Were we very wrong in fan-
cying that a change would soon be thought expedient ?
It might indeed be supposed that so immediate a ne-
cessity for alteration would seem to imply considerable
incompetency in the authors of the measure ; but there
would be nothing very new in the fact of men—and
very cunning men too—attempting that, the perform-
ance of which they were totally incapable of. In
those happy days when there were no Whig Minis-
ters, Lord Bacon found out that " there be that can
pack the cards, and yet cannot play well ; so there
are some that are good in canvasses and factions, that
are otherwise weak men." And something like this
would seem to have been the case with Lord John
Russell and his colleagues in their notable scheme for
Corporation " Reform."—Morning Post.

ANTI-MALTHUSIAN.—The following remarkable
inscription is engraved on a tombstone in Conway Church-
yard, Carnarvonshire :—" Here lieth the body of Nicolas
Brooks, of Conway, who was the forty-first child of Wil-
liam Brooks, Esq., by Alice his wife, and father of twenty-
seven children ; who died March 20, A.D. 1637."