The Sun.
London, England, 1841-12-28 00:00:00

qtt UAL

LONDON:
TUESDAY, DECEMBER 28, 1841.

we have given a full report of the Coroner's
inquest on the bodies of the unfortunate persons
killed on the Great Western Railroad on Friday
morning; and, on looking at the evidence,• we
regret to say that we can see no reason for alter-

ing our opinion as to the cause of this lamentable
event. Mr. BRUNEL was examined an two
points—the slips of earth on the line, and the
system adopted by the Company of placing the
passenger-trucks next to the tender. His evi-
dence, however, only confirms the impres
sion made on the public mind by the first
account of the accident. He admits that
he had observed slips on that part of
the line, and had given directions to drain
them well, and possibly they were drained
well ; but still two or three witnesses state that
they RINV bulges some days previous on the very
spot where the earth fell. Other witnesses
stated a tact which no doubt justified the Jury
in returning a verdict of 1,0001. deodand.
Though it was known that the 'line. in that
quarter was in a dangerous state, it was with-
out watchmen from seven at night till six in the
morning. What is the use of ;watchmen, if they
are not on duty at all times when.the trains run?
But Mr. BRUNEL'S evidence, and that of Mr.
SAUNDERS, proves something more ; they delibe-
rately stated that it was absolutely impossible to
prevent a quick train running into a slow one.
Are the liVes Or passengers then to be sacrificed
because the COMpanY Make' proper ar-
rangements. They know,thel,minute at which
every train starts, they know the speed, and if
one runs upon the other,HtheY must take the con-
sequences. We have no hesitation in saying
that any person who suffers injury by one train
running upon another, is entitled to ample da-
mages. The public know nothing about the
arrangements. They trust implicitly to Railway
Companies, and these Companies must be an-
swerable. It is painful to make these remarks
on the management of a railroad, which, with.
out exception, is the first in the world; but
when we reflect on this'awful calamity, and the
gross negligence which has been proved, we
consider that we perform only a public duty in

exposing the whole facts to the impartial judg-
ment of our fello•,v-citizens.

The meeting of Parliament approaches, and
the nation is as totally ignorant of what is to be
proposed and enacted as if it had no concern in
the matter. It seems part of the Tory policy to
treat the public with contempt, and compel them
to abstain from interfering with State affairs.
The hosiers of Nottingham and the spinners of
Manchester have indeed been unceremoniously
told by the Tory Journals to attend to their spin-
ning and weaving, and leave legislation to those
who have a divine commission to make laws.
The public is to be practically taught that the
laws are made, as is sometimes said, exclusively
for the benefit of the law-makers, and the
people are expected quietly to obey whatever
new rules of conduct the Tory majority in Par-
liament may please to lay down. But such is
not the way in which the Government of this
country can now be safely conducted, and there
is one point especially on which it cannot be
successful. The revenue is deficient, the country
is in arrears, the expenditure exceeds the
income; how comes it that on the all-
important topic of taxation, the Tory Journals
and Tory speakers preserve a death-like •
silence? Whatever may be prescribed to them,
the public looks with anxiety to the Tory projects
for raising the revenue up to the expenditure,
which induces us to throw out some suggestions
on the subject.

If there were the slightest probability that the
Parliament would act on principles, we should
immediately proceed to discuss the reasonable-
ness of levying the whole sum of taxation neces-

sary by ONE direct tax. We should propose to
abolish all customs and excise duties, most of
which, like the spiteful dutieson 'French brandy,
or like the canting 'duties on English gin, are
ordained for some other purpose, and from an
improper motive, than raising a revenue. One
direct tax, proportionate to the expenditure of
individuals, yielding sufficient to supply the
wants of the State, on account of its fairness, its
cheapness, and on account of its leaving every
branch of industry entirely free and uninfluenced,
is the beau. ideal of taxation; but there is no
more chance that any scheme so simple, so
advantageous, and so just, will be adopted, than
there is that the priesthood will voluntarily give
up its endowments, or the landowners their
estates. A thorough revision and reform of the
system of taxation on general principles, is not to
he hoped for, and it is therefore utterly useless to
discuss such a project. At the same time, as
the Tories would soon give up the reins if they
could not get well paid for holding them, we
may be sure that they will endeavour to force
on the people some measure for increasing the
revenue.

It is a cardinal principle of taxation that it should

be altered, except to be reduced,as little as possi-
ble. Trade and industry accommodate themselves
to fiscal regulations however absurd, and all
changes are more certain to derange the settled
habits of trade than augment the revenue. It is
clear, however, from the unsuccessful experiment
ofMr. BARING, that the rate of taxation, preserving
the same taxes, cannot be increased. In time of
peace, a system of borrowing to pay the ordinary
expenses of the State is not to be tolerated. In
fact, it is reprehensible in war and ruinous in
peace. It seems to us, therefore, that the Tories
have no alternative, but to propose some new tax
or taxes. To obtain freedom for trade, and an
improvement of the national resources by that
means, is the principle on which parties are now
ranged in hostility; and as the majority in
Parliament is against free trade, there is no hope
of any sudden increase in the resources of the
country, and no means of equalising the revenue
and the expenditure but by increased taxation.
For that the people must be prepared.
If the Tories, under these circumstances, will
not tell the public what they mean to do, it will
be proper in the public to tell the Tories what it
wishes. The industrious classes cannot possibly
contribute more to the State than at present.
squeeied'sponge. Manufac-
tures and trade are declining under their present
burdens. Shopkeepers are shutting up, from
want of custom, and insolvency. The servants of
the State will not forego their wages, and we
think they ought not to be exclusively taxed. We
see no other resource than an exclusive tax on

the opulent classes. The great objection to the
house-tax, and the source' of its unpopularity,
was its unfairness but the satne objections
would not apply to a tax on private dwel-
ling-houses as long as they are inhabited,
not used for shops or places of business, ex-
cluding all below a certain size or value, and
increasing the rate in proportion as the house
increased in size or value. The tax might begin
with houses of which the rent might be 601. or
801., and, as it ascended in the scale, such
princely mansions as Chatsworth or Alnwick
Castle, with their spacious parks and gardens,
might be rated at 5,0001. or 10,000/. a year. Such
a sum would not bear a greater proportion (one
eightieth or one-fortieth part) to the incomes of
the Duke of DEVONSHIRE or the Duke of
NORTHUMBERLAND, than the old house-tax
bore to the incomes of the common people, and
could not, therefore, be very unjust. Such a tax
levied on all the mansions of the rich and great,
and on their mansions only, would replenish
the Exchequer, without inflicting any injury on
industry.

Our great magnates enjoy all the advantages
of the Constitution ; it is made for them, and
they would be willing, we are sure, to pay hand-
somely to preserve it. At present it is seriously
threatened, and must be preserved, if at all, at
their cost. They will not allow the nation to
have free trade, which is on this account unable
to pay all the expenses of the State, and it is
just, therefore, that those who are enriched by
the State should bear its burdens. If we are to
have increased taxation, and the silence of the
Tories is ominous, let the people be prepared to
demand—whether by the project we have sug-
gested, or any other—that it be levied exclusively
on the opulent.

We see with great pleasure that Ireland,
under the auspices of .N.r. O'CONNELL, is making
a fOrward movement against the Corn-laws;
and we feel more surprise at its having been
so long delayed, than at its now taking place.
No class of men are more injured by those laws
than the Catholic population of Ireland, who are
now shot back in shoals on their country, and no
per Sons. are supposed to derive so much benefit
from the laws as the owners of the Protestant
soil of Ireland. Mr. O'CoNNELL seemed quite
in his element when he introduced the subject
to the meeting held on the 24th, and expressed
his cordial approbation of the repeal of the Corn-
laws. Resolutions declaring that it is expedient
that all Ireland should petition for the total and
immediate repeal were agreed to, and will no
doubt be zealously followed up. Nor can we
fail to give our meed of praise to Mr. G. THOMF,.
SON and Mr. BRIGHT, of Rochdale, whose mis-
sion to Dublin was instrumental in bringing
about the pleasing result.

Letters from Constantinople, of the Ist of De-
cember, announce the arrival there of Major
FARRANT, with despatches from Sir JOHN
M‘ NEIL, the British Ambassador at the Court
of Persia. The SHAH, finding that his efforts
to get rid of this Minister were quite unavailing,
changed his former conduct and received
him most graciously. To mark the good
will of the Government, the Commer-
cial Treaty with England so long pending, was
produced and signed, and will reach London for
ratification in a day or two. Some Kurdish ban-
ditti had plundered and slightly wounded two of
the attaches, Messrs. TODD and ABBOTT, but they
reached Tabreez without further accident. The
following is the latest news from the Circassian
coast : _

---
Intelligence has been received by way of Trebizond,
of a victory gained by the Circassians over the Russians;
the most signal and decisive, it is said, that has oc-
curred since the beginning of the war. A large ex-
pedition, consisting of thirty thousand men, had
been disembarked on the coast, with a view of
destroying the grain, which had been collected by