The Sun.
London, England, 1849-03-29 00:00:00

DIRECT TAXATION.

The Financial Reform Association thus state their
defence of direct as opposed to indirect taxation:—
" The chief objection to direct taxation rests on its
alleged impracticability. It has however, been partially
in operation at all times, and is so now. The impost
called the income and property-tax, the stamps, and the
assessed taxes, the poor rates, county rates, and almost
all local rates, are direct taxes. But the true objection
to a complete system of direct taxation is its simplicity,
and the inconvenience of opening the inequality of the
national burdens to every eye and understanding. Re-
cent events in the military colony of Ceylon afford an
apt illustration of this inconvenience.
" Of several new taxes imposed on the inhabitants of
Ceylon in 1848, one was called a labour-tax.' Its
amount was 3s. per head, or the personal labour of six
days from each male adult. The wages of the common
native labourer being at the rate of 3s. per week, the
tax was exactly the income of six days. The untu-
tored peasant of Ceylon saw its inequality at once, just
as the untutored peasant of the English hamlet, and
all his countrymen, would see the inequality of their
burdens if levied in shape of the income of a certain
number of days. The annual salary of the Governor of
Ceylon was 7,0001., or 1341. 12s. -31 d. a week. An
equal impost of one week's income from each person
would have required him to pay that sum, instead cf 3s.
There was the same disproportion in all the intermediate
incomes of merchants, planters, military, clergy, and
persons above the rank of labourers. Had the impost
been levied on some necessary of life, like the 800 per
cent, on salt, the Ceylonese would not have seen its in-
equality, and would have submitted to the unequal bur-
den, because they did not see it.
" They saw it, and rebelled. And this is another ar-
gument urged against direct taxation. But this objec-
tion is unfounded ou fact; if there should be threats of
rebellion in Britain because of taxation, direct and equit-
able, they will not proceed from the industrious multi-
tude.
The rebels, if any, will be heard of in higher
quarters. But at most they will only be heard of; they
will never be seen. Direct taxation is politically sate,
because it must be equitable.
To the objectors tc this principle the Association
reply by inviting them to an analysis of the system now
in practice. And for the present they prefer to go into
that ."-*J.r.h,, and sn inform and prepare the public
mind to understand the necessity, the economic value of
direct taxation as compared with the indirect system
which now weighs so unequally on productive industry,
and eats the national vitality into the very core."
The rest of the article is occupied in a description of
the frauds in the tobacco trade.

LID NEW COLONY OF PORT STEPIIEN.—It has
long been a matter of co'nplaint, both in this country
and in the colonies, that few openings were afforded as
agriculturists, for men with capital of from 1001. to 5001.
Tis drawback will be removed by the new arrangements
of the Australian Agricultural Company. They are
offering land at their Purt Stephen estate on the follow-
ing terms:—A free passage to Port Stephen, fifty acres
of uncultivated land of good quality for tillage, and
rights of pasturage, for 501. paid in England; and in
the same proportion for larger sums of money. This
estate has been in possession of the company for more
than twenty years. It is within 100 miles sea voyage
ot. Sydney, the capital of New South Wales. The
river Kaura, navigable for twenty miles from the sea,
runs through it. There are several villages, churches,
and schools upon the property, and a population, chiefly
in the employ of the Company, amounting to nearly a
thousand souls. The farms are among the finest in the
colony. The live stock includes pure short horns, Dr-
vons, Herefords, and Highlanders ; and, in sheep,
thorough-bred Saxony and Spanish merinoes. Tho salt
and fresh waters abound with fish, and the forests with
game. Timber of useful quality, lime, and building
stone, abounds. Imported manufactures, implements,
and clothing, may be purchased at the company's
stores, nearly, if not quite as cheap, as in
England. In these stores will be found a
market for all the settlers grow, until the quantity
becomes great enough to freight a schooner to Syd-
ney. As the population increases, increased provision
will be made for religious and educational instruction.
Leases for ten years, with a right of purchase at IL an
acre, will be granted to respectable parties. In addi-
tion to the peculiar facilities offered by Port Stephen to
industrious persons of small or large capital as agricul-
turists, stock feeders, meat and bacon curers, and fisher-
men, the soil and climate are excellently adapted for
cultivating the vine, the olive, the orange, the lemon,
the fig, the raisin vine, and the white mulberry for silk-
worms. The beauty of the scenery and salubrity of the
climate, with the cheapness of living, will render the
houses and cultivated farms, which are also for sale,
worth the attention of gentlemen of limited income and
large families. But it is particularly worthy the atten-
tion of families accustomed to country employments,
and with capitals of from 100/. to I,OOOL
THE ASYLUM FOR IDlOTS.—Yesterday the friends
of this institution, which is established for the care and
education of the idiot, had their first anniversary dinner.
The entertainment took place at the London Tavern,
where a highly respectable party assembled, Dr. Lush-
ington presiding, in the absence of his Royal Highness
the Duke of Cambridge, who was prevented by indispo—
sition from taking the chair, and whose health was drunk
after dinner amidst much cheering. Among the com-
pany were—Lord D. Stuart, M.P., Mr. M. T. Smith,
M.P., Mr. Heywood, Dr. de Mussy (the Count de
Neuilly's physician), Dr. Conolly, the Rev. Drs. Hollo-
way and Reed, Messrs. Twining, Tottie, Wire, &c, &c.
The chairman, in commending the institution to
public support, remarked, that all he wished was
that those who were not acquainted with its
admirable operations would do as Prince Albert
had done oa the previous day—go to High-
gate and personally inspect the establishment ;
and Dr. Conolly observed, that in some instances the im-
provement effected in a few months had been so great
that he could hardly recognise the unfortunate creatures
whom he had seen at their own homes before their ad-
mission. Lord D. Stuart mentioned that among the
various charities to which he had the pleasure of sub-
scribing, he found none where the applications for his
vote were so urgent and so many as in the case of this
institution; but Dr. Reed was compelled to announce,
that of the 125 candidates for the next election, the funds
will only allow ten to be received. An urgent appeal
for greater pecuniary means, pressed very forcibly by
the chairman, and supported by other gentlemen, was
answered by contributions in the course of the evening
amounting to 72SL; the list of subscribers including,
besides gentlemen present, the Duke of Cambridge, Ba-
ron Rothschild, Messrs. Rothschild, Mr. Baines, M.P.,
Miss Lushington, &c. The arrangements for the festivity
were in all respects extremely good; the vocal and mu-
sical department was particularly well sustained.
THE WEATIIBR.—Since our last we have had more
seasonable weather ; cold, but open. Sunday was
fine. On Monday forenoon there was a little rain;
but the afternoon and evening were fair and cold.
Yesterday was exceedingly fine here. Tho tele -
graphic returns of yesterday are various ; but
judging from the state of the weather at the southern
ports, we infer that dull and cloudy weather, if not rain,
is about to visit us; Glasgow, S. by W. fine; Edinburgh,
S.W. fine; Leeds, S.W. fine; York, N F. cloudy; Bead-
ford, S.E. fine; Skipton, S.E. fine; Normanton,
fine;
N.W.
by N. cloudy; Hull, N.W. cloudy; Crewe, S.W.V
Manchester,i
el
cloudy;
very
Rugby,
fine;
S.W.Liverpool, S. .
Nottingham,fine ; Derby
W. S. by •
F. cloudy ; East Dereham, S.W. cloudy ; Chesterfield,
S.E. cloudy; Cambridee, N.E. dull; St. Ives, W. fine;
Hartford. S.E. by S. dull; Brandon, N.W. fine; Chelaass
ford, N.E. cloudy ; Colchester, N.E. cloudy ; Gosport ,
N.E. dull ; Southampton, N.E. dull ; Yarmouth,
cloudy ; Norwich, N.E. cloudy; Birmingham, W. w
fine ; Gloucester, S.E. very flue; Loudon, N. elout.—
Manchoter Guardian of yesterday.