The Sun.
London, England, 1824-01-19 00:00:00

[THE TIMES.]

The Legacy Day, with the auxiliary imposts
on probates, letters of administration, &c.; has
often been alluded to in this journal. If we
could grant to this subject an amount of space
and of attention at all commensurate with the
wide-spread influence of the above branches of
taxation over the affairs of private life, and over
the general comfort of society, every column of
The Times, on each successive day of pub-
lication, would contain au echo of the mur-
murs, the wailings, and the curses, poured
out against them. We doubt, in fact, whe-
ther any fiscal burden ever fell upon the
commbnity with a shock so barbarously timed,
and so out of proportion to its advantages
as a source of revenue. The first moment of do-
mestic anguish is that wherein the functionaries
of the law are authorized to prey upon the widow,
the childless, or the fatherless. Duties are
called for from a family, who, it is more than
possible, have not the command of a shilling, ex-
cept by converting a portion of that property
which they are nevertheless forbidden to touch,
until they shall have paid tbe King. Again, the
tax must be advanced, in the first instance, upon
the gross value of the property, without allowing
for debts or incumbrances, although a. drawback
is afterwards macre of a part of the duty proper-
tioned to the amount of " debts lawfully due'' at
or intestate's the time of the testator's death.--
This grievance acts in sundry ways. First, sup-
pose the deceased dies between the acceptance
and payment of his bills to the amount of 5,0001.;
he leaves behind him a gross fortune of perhaps
10,0001. ; his acceptances, though justly due,
are grounds'of action in a court opiuw; So that
if the representative of the
deceased should,
like an honest man, pay off the acceptances, he
cannot deduct the amount from the gross pro-
perty, but must be charged with the duty on
.
10,0001., after he has, from the mere motion of his
conscience, gi yen up half of it to protect the memory
of him to whom lie succeeded. In this view of
the act of Parliament, the tax may be termed an
engine for repressing the impulses, and for finally I
extinguishing the sentiment, of spontaneous
justice; deterring men in cases, and actuapy
disabling them in many, from a fulfilment of the
dearest obligations of morality, where not le-
gally prescribed and enforced. For a second
consequence of this oppressive system, al-
though ranging itself under the same principlr,
we refer to a communication from our correspon-
dent case which lie
dent " G.T." adduces is one
of a large duty wrung from an insolvent estate !
where there was not a penny forthcoming to pay
debts amounting to 2,0001., yet where the whole
impost was inexorably levied. Such a stain as
this upon the' humanity of English legislation
ought surely not to be indelible. Besides its
grinding, capricious, and, as we have describ-
ed- it, demoralizing agency, the tax is of a
nature so searching and intrusive into the private
concerns of life, that we are astonished at its
having survived the income-tax, which owed
its abolition more exclusively to the natural ab-
horrence of Englishmen for inquisitorial expe-
dients, disturbing the repose of families, and ran-
sacking the secrets of the living and the dead,
than to any other definite motive. Lastly, as a
matter of finance, this legacy duty will every
hour become , less productive. Prudent persons
have for some years past been driven to the ne-
cessity of conveying, before death, what, under
different circumstances, they would have devised
by will, and their numbers will increase from
year to year until the nuisance shall be abated.

[MORNING HERALD.]
We have observed in one of the Paris Papers
some gross and unfounded imputations on the
conduct and character of this country, with re-
ference to the enforcement of the laws against
the slave trade. It is true, certainly, that the
Legislature and Government had much to expiate
for the encouragement or endurance of this inhu-
man traffic from the end of the 16th century,
when we believe it was first embarked in by
English traders, down to the Act of Abolition
in 1807. But from that year—it may be said from
that moment—the abolition or repression of
it have been enforced with earnest and disinter-
ested zeal. The clamour among the colonists at
present against the Legislature is the best proof
of the sincerity with which the Parliament and
the Government have acted. It remained for
the French Journalists to discover that the
maritime force employed to detect and prevent
'this traffic is really intended and used to procure
a monopoly in it!—to prevent all communication
by the vessels of other nations with the ‘western

coast of Africa, and -thus have an exclusive trade
in ivory, skins, and even gold, both in dust
and ingots. The public proceeding in the trial
and confiscation of the vessels seized and con-
demned as pirate slave-traders, form a sufficient
answer to this idle calumny. But there is a
second charge. It is asked what becomes of the '
cargoes of slaves found in the captured vessels?
and the inquirer suggests, in answer to his own
question, on the authority of the French Colonel
Poyer, who is stated to have made a book on the
subject. " The English," he says, select the most
robust of those emancipated Africans, and send'
them to work under the name of free negroes, but
really as fast chained down as slaves in the British
West India Islands." The falsehood, the very
impossibility of this is obvious, under the actual
legislation of those colonies, from the nature of
slave property there, and the broad and jealous
boundary between the slave and the freeman.
It could as easily have happened in England.
But it is admitted that only a select few
are- thus disposed of. The great mass of the
captured slaves, it is said, is employed under
the name of free negroes in the English
establishments on the coast of Africa. For this
there may be some colour. But the question is
how they could be disposed of. It is known
that they are most of them kidnapped from such
a distance in the interior as would render their
return for the most part impossible. Many of
them, therefore, may settle voluntarily on the
coast" of Africa under British protection, and
some have greatly contributed not only to
the produce of those establishments, but to.
the forming and extending relations of trade
and friendship between -the natives and the Bri-
tish settlements. It is not denied that these set-
tlers are entirely uncontrolled by-all outward re-
straint ; but then -they are chained by the allure-
ments of debauchery—by the attractions of whis-
key and tobacco.. Intoxication is the peculiar vice
of the savage state, and it would of course be
impossible to reStrain the free Africans from
indulgence in what- is legitimately within their
reach. The imputation of encouraging them in
debauchery as the means of detaining them, is
too contemptible, independently of its absurdity.
Another assertion, or rather-insinuation, is that
the Government of this country causes or permits
the clandestine importation of slaves into the West
India Islands ; for how otherwise could the slave
population be maintained at its actual height? The
answer is obvious, that if the. number has been
kept up by importation, it must have taken place
in French, Spanish, and Portuguese ships, as is
very well shown by the fact which has provoked
these calumnies, &c :—the capture of six French,
Spanish, and Pnrtuguese-slave ships in the course
of three months of last year, by one at his Ma..
.estv'S ships of war.

THE LATE -EDWARD GRAINGER, ESQ
LECTURER ON ANATOMY AND. PIIYSIOLOGy,

• • is felt The loss of ordinary individuals only by
a few relations and friends' but the death of distinguished men
excites a more general and lasting interest, because their genius
contributes .to elevate the character of the species. When a
man of this class is cut untimely off through his great exer-
tions in the cause of human iniprovercient, our admiration is
higher, and our regret deeper; for then we 'view him as the
victim of generous efforts, and recollecting what he performed,
lament that he did not bye to realize his brightest anticipa-
tions. These remarks are peculiarly applicable to the late Mr.
Edward Grainger, whose early attainments and virtues raised
him to the, first rank in his profession, and whose life ended
When the fairest earthly prospects had been Opened out by his
rare talents and assiduity. •
Mr. Edward Grainger was the son of a highly respectable
surgeon, who ne resides at Birmingham : from whom, after
he had completed a classieal education, he received the first
rudiments of medical science. Ile passed through the usual
studies in London with. uncoil-anon credit ;rand having be-
come a Member of the College of Surgecrs, aommenced,
.in
Phisiology, in the borough,'"
oJfunie
iannAdna.at
writhe
yea. early of twenty-two years, a course
Lard Bacon says, that.inen are, wise not by years but by hours.:
and the result shoved how competent Mr. Edward Grainger
was to discharge the duties of his office, for his class increased
in such unexampled numbers,-that being compelled ,to quit a
spacious apartment, fiite,d.uP for demonstrations, he erected in
1821 a commodious theatre near Guy's Hospital, with every
convenience necessari' for the study of anatomy. His class,
however, still continuing to augment in the same proportion, he
converted the first theatre, into a museum, and built a much
larger one, which he opened in October 1823, surrounded by
nearly 30t) pupils, interwhOrn he hail infused an enthusiasm for
the profession, which was..only to be equalled by their respect
for his abilities, and their esteem. for his personal character.
But alas ! at this very period. When all seemed so prosperous',
an insidious disease, the consequence of his excessive labours,
began to display itself, and m despite of the attention of his
friends, and the endeavours of the faculty, it advanced and ter-
minated his life on the 13th Jan. 1824, in the 27th year of his age..
The causes which led so rapidly to the high and deserved
reputation of 31r. Edward Grainger were, first, his intimate
knowledge of the structure and functions of the human body ;
secondly, his Surprising polder of arranging and exhibiting that
knowledge so distinctly as to make what he taught plainly in-
telligible; and, thirdly, the deep interest which lie took in the
welfare and improvement of his pupils, being at all times their
sincere friend and accessible preceptor. When it is considered
that anatomy and physiology constitute the only true basis of
medical science, and how deeply important that science is, in
its practical application, the death of such a man is not a
greater calamity to his friends than it is a loss to the profession
and public ; indeed, his loss can only be correctly estimated
by those who have felt and perceived the great benefits which
resulted from his brief and brilliant career.
Mr. Edward Grainger was not only a distinguished teacher,
but an excellent man, dutiful as'a son, affectionate as a brother,
faithful as a friend, and kind as a master. In all respects, he
was worthy of being held up as an example to those medical
teachers who wish to unite public utility with private virtue ;
and if ever again one so young should become so eminently
useful in the same path, the writer of this short memoir would
hope that the grave may not be prematurely closed over him,
as it has been over the lamented friend whose memory claims
this melancholy tribute of gratitude.
Jan. 16, 1824.

J. A.