The Sun.
London, England, 1815-11-02 00:00:00

POLICE INTELLIGENCE.

. .
MARLTlOnotibil-STREF7I%
Dou B-FUL.CIK.CUAi,:TANCE.—Yesterday A cEtso
came under the consideration of the Magistrates,
which, it will be seen, involves considerable doubt
and mystery.:,ll:illiam Cornett?, a inarine. tees
charged ou suspicion with having throWn Sarah
Walker from a t:vo-pair window, at' No. 35,
George-street, Bloomsbury, with intent to kill
her, or do hcr some serious bodily injuy. The
evidence of Forzirnot, a constable, and a watch.
man, went to state, that on going into George-
street yesterday morning, about six o'clock, they
San' Sarah Walker lying prostrate on the pave-•
ment, opposite the house No. 35 ttiei:e were
several marks
,of blood on the pavement, and,
upon farther .examination, they found that
the • unfortunate female was almost lifeless.
When she was taken up- and able to speak,
she declared that she ha,l been thkown out of the
Window by the marine, she wits conveyed to Mid-
dlesex Hospital, where she now lies in a danger-
ous state. Forzinatt went to the back of the
house, and apprehended tie prisoner, who; in his
defence, said, that he anti another-marine, his
companion, -picked up two girls, andaecompa-
nied them to the house in Oeorge-street, where
they went to bed ; when he awoke in the morn-
ing, he found his partner had absconded, and on
searching his Pockets, bealiscovered his lumpy was
also gone; he, in COllSilitiM.Cd., went into the
room where his p ~rtner slept, and told him the
circumstance, when, main looking out of the win,-
dow; they ;taw her lying prostrate in the street.
He was tift,erlViirdS confronted with the woman,
and she declared that he threw her out of the win-
dow. He was remanded until the fate 01 the fei.
male be known.

BOW-STREET,
Early yesterday morning, a warehouse in Villieis-strret,
Stratici,tielongingto Mr. Wineht.-ster,Stationer,ivaS broke open
and robbed.of statilmary, &c. to a larg-e aniuunt. In formatioti
!.ring lirmight to the office that. George Cooper, the driver of
the hackney-coach,litloit4i lig to Mrs. Catherine Kiilg, of
Einper Gower Mews, was' strongly suspected of ablinit
aliening in the rnbberv, by komvingly carrying off the pro-
perty fir the robbers, Lavender and Vickery, in a short time,
tool him in custody, and brout;lit hint to the Office, When he
underwent a long examination. Ili% statement of the trans-
action being contradicted by a witness, lie was committed for
further examination.

lI.ITTON-GARDEN.
rhOmns Dennison was charted by the• slreet4eepei• with
placing his ivaggort on the, Jut pavement in liowlioit-1110y,
Tornio;II-street, for the puronst: or loaaing.ditng: he was
convicted in the penalty of Ins. arid casts, which he p:sid..

We are regnested to contradict a paragraph
which appeared in several Morning and Evening
Papers of Saturday last, under the head of " Bove.
street Police News," stating that Mr. RoivEar,oN,
of the Strand, had ptit op a new shop front, not
only encroaching upon the Wilk way, but, to the
great disadvantage of his neighbours. The fact
is,• that the front in question, so fat from en-
croaching upon the pavement is within Mr. lt's
own. freehold, and in the rOhr of his neighbours
on each side-:' theretf.de, the objection of Mr.
HeNT, the District Snreeyor, could only wise
from a too conscientious discharge of his official.
duties.

The Spirit of the Book.-4t is not, we believe,
generally known that this work was written by
Captain AsHE, at the instigation of a certain po-
litical Party. The -Author, who is now in re-
tirement, is about to publish his Memoirs and Con.,
fessions, in which the various polit cal trtnisaetions
in which he has been engaged will he brought to
light, to the dismay, it is said, of several onto-
rimis characters in this country.
This may jnstly be considered an fig of won.
tiers. We -hear otT a Stone-enter breakfasting upon
Flints Jugglers swallowing a Sword
three titne-3 a day ;•••••• Lady Salamander dancing
a Hornpipe on the surface of Ifioliitg Lea,i. an
then luxiirating in A Rath of Sulphuric Ac cl ; but
the prodigy of wootkrs is, that any person may
for the small sum of 231. 1 Is. either of the
three Prizes of "M non, or the four Pri7ls of.
21),Q001. which may all be ~Irovu nest itte.4ly.

.

"PROPERTY

Oc ay.k-rzoNs continued on the present System! of Taxing
.rer:lPropPrly,.and profits an Prliessions and Trades, and
a rieto of the Manner in" which:those lases mast he made
to bear snore equitably and less perFeiable to .the Public, and
-still snare productive to the Rercnue.. • •

That even; member of the community •should

r9ntrihnte to the support of the State, in oropor-
,
iiou to hits abilities, is a• princirle, which the
Itut..l*!qt declaimer, against Taxes ca:lnnt contro-

I':;7'i

Whether the present Property Tax is
ff,flintled upon that principle or not, has, ever
Fioce the enartment of the lave relative to it, been

the suhjvct of much discussion; onfl tlierf: has ever
byen great difference of opjnion, arising from the
difliculty of fixing the minimum of the scale-, and

test he i atio, in which every person
be assessed, in proportion to his means.--
The prevailing opiethin is, the►t this Tax Is not'so
t:►oilified, and if tha-t is the fact, it is an insupera-
bie objection ; hut its ingnisitorial search into
private affairs renders it more particularly obnox-
iOas- to the feelings of fhOSe whose secrets are thus

vryed
The owners of real property_ declare, that their
houses and lands are both taxed higher than any
other. proprry whatsoever. The stock-holders
think their dividends should not be taxed at the
snle rate. The inen of business affirm, it is
nn-
f that the pmts of...their industry and risk
he 'equaiTy taxed with -either of the above.

The receivers of salaries,are:of "opinion,..that

. _
thr.,r income should bespared at all eyents, ant
the fo;;::4ners disclaim any -right in the
to to thepropertY they have placed
in the Inntis, so that there' is scarcely an indivi-

*l4:al, or .any class or rlescript-ion orpeople through-
out the nati'an; :hitt what think thesselves more

aggrieved than their.,nglibours..
It shall he the subject of the following Inquiry
to see what fOtlndation tither of them have Jor
own complain.!g. in particular; and trhethey
RTli7 remedy can he devised to Make the Tax less

• .
riljt:etionable. .
.. .
"file kesent Tax is said to Airier (mai:the for-

met, inasmuch a 'fax on Property, and
the other was a Tax on Incorne. This

mil demonstrate, Coto. in ,soine • resnects :it is it
Property Tax, ~Pore :often a Tax upon income,
but,in all cases very unequalin:itsprewire on the
classes of the people.. ,

been alledged, that Property in the Funds
should not be taxed so highly. a§ that on" land or.
Vonses, because; when any additional Tax shall
be put upon the latter; thcland oWner is caea-
-14e,0f raising his rents ; and when any-additional .
rise of rent and tax.shall be, put on the farmer,
he is equally capable ot-taiSing the prices of. all
articles of. consumptiOn, Which .are the produce
of the -land.; so, .that neither of them. feel the
weight of taxation :and dearness, of provision,
Whilst the- stOckboler, fpm being incapable of
raising the interest-of- his 'funded property, can-
not meet- the•bnrthen of. Such-additional taxation,
and the rise in the prices of"the necessaries of
lire ; and consequently beComes poorer;:wiiilse
the landholder grows richer. On a due cOnsitler-
•• , -
ation of these assertions., (hey cantt9.t J)esupport-
&l by any. sOlid.arkt'iment. • • • . •
It sholild first be proved-, that farmers cannp.-
liold.the prices of the product of their
house owners, the rent' of their honSes
at; rfea
Wiitiont entering into a further confuta-
tion of that absurd:.doctrine, Adam-Smith.
-and other writer.s_ op „poitica) economy tot-lily
deny, it is sufficient toAXeitc-the attention of,-the
closest-Oserver, to, hat is. passing at,.this,linie;
Iyhen the farmer'Can scarcely prbeurea ;price For
any of the productions' of his farm, sufficient to
relay expellees of their cultivation,
iind all the ninnerons taxes and charges incidental
to his tenure .._neither can the landlord obtain his
tenants for his houses; or, as the
s.nppprters such doctrine must admit', both
..oyoublgladly do it as heretofore : whilst the pre-
nt Taxes., and theitigh prices of alt things else

Those who 'had their money in the funds; or
bo:iig!it in them at h high price, prior to the last
-t,iyenty-four years, since which period such a
'titaierial difference in7all pecuniary concerns ihas
itake»- place, the ar'[.tiiment may appear to apply
in: some measure. Those are now but a small
„Itumber.,. Those, ‘17,110 bought stock in the funds
iiinee.that period at a low priCe, when all articles
• tir&Co-nsumption were. at the highest, had their
eltr.tion in so doing, and cannot with equal show
.ot justice urge:the saute plea for a greater. abate-
ment of the rate.per cent. duty on funded than
nu landed•property. They should consider, that if
the landed, interest had :Any advantage when the
prodace of the land was, at a high pricei it is
-.counter-balaneeda whence the produce".becomes
..-eitap again • then„ consequently landlords are
compelled to lower their. rents,' and the circum-
stance 'of the stockholders imprOYe; while those
of the land. Owners become worse.
The rise or fall of rents, and the prices of grain
And other produce tlf land is not a cause, but an
effect. It is the_effect ofyithey.pleniy 0r scarcity,
and
.4 greater demand'
bo“gil3. and. larteril'iitimitke'liit;lici' oeldwer
priccS and rents. 'the stockholder will there-

.
Yore perceive, tha.t it a scarcity in the proake of
a farm, the effect of war and bad seasons,' had
not °centred, the landholder mu Id lint hare raiied
the price of it : and if the price of the prodttee
bad no: risen, and the demand for hou:es,.the ef-
fects of an increased population; bad not been
great : the landholder could not have -raised his
rents, however high the Taxes might have been.
It is incumbent on every stockholder to be
Jealous that the landed property shall not .be.
taxed beyond the ability of the proprietary to
pay : tor out of thelnoney arising from its pro—
duce must a portion be allotted to •pay those
Taxes, which are to defray, amongst other ex-
Rences of the State, the interest of the debt due
to the stockholder with which that property
si..nds charged, who is a creditor of the State for
as much money as he receives his dividends upon.,
on which, acc6ant the. true value of.all real pro-.
rierty must be diminished exactly as much as it
pledged to answer. • -
With this pledge to 'secure the public ds,:bt and
its 'interest, is also pledged,' pawned, or tifort--
gaged,"the trade and industry of every individual'.
the nation. It is by 'this debt that a new spe- •
cies and quantity of transferable property is Cre-
ated, not in .reality,. but existing- only.:in idea,
name, paper, or public faith and Parliamentary
security, w!).ich is, or ought to be,. all sufficient.
In these, the property of, the stockholder, the
public creditor, virtually exists, so that he has
an interest it) r!4 property, trade, manufactures,.
sled industry, andtbe.peace antt prOsperity-of the
country, his 'securities. •Itr any case, to pay Ins
Aiddends;•,the interest of the national debt, it
cati
.only 110 e ilOi.rt-; by faxing them all: is. to
tax their produce, the-neccarics of life, -and in-
jure them by raising - the prices of the artiticets'.
and mechanics' stWN:s. i!nce. as a raw. material,
and, of 'caul se; hii.;her the price of. the emu-

modity.. • •
Though somewhat of the internal' strength of ,
the country may be,truly said to be Weakened by
it's; resources having been anticipated, yet having
been resorted to in times'of ,aair and -necessity, its
only justification, if tbe stdekholder does not con-
tribute as tvell.as the other classes of the cinnintt-
nity, a just provortioa of 4iis sii‘idencl: to answer
the Same'eXigencies, it %youth', be- to tax them,
their property, profi'ssion-, trade, and labour, to I
maintainhis.class in idlenesi. It is his intetesr,
therefore, that the Taxe‘s should ire kapt
that his security. may not 'be lessened. Thus.a
noitteal interest al amongst all partieS to pro.
mote an equaliz idol) in the rate of,the Taxes.
Pressing the Taxes too hard upon the iubject,.
or on One class of individuals more than another,
is the means of It many to leave the Coun-
try, for the sake of obtaining greater profits, or
of enjoying a larger por,ionof luxut ies titan they
have been acenstomed to, or can procure at hOtte,
o•hiell are to.bc obtained in those countries whet e
labour and the necessaries
..of life are cheapest.
This disvosition alteady too ay..±tifest, and much
of an.injury,to 7..he..xest of the Community, if tbe,
Le,islakure.cannot.reach them there ; but as no-
-110-lye of a country can_ ab.lnlve, himself; or be.
absolved, from his allegiance to it, and is, 'Or,
ought to be, liable .to punishment-, when found
ill arno:tgainst it, or other‘yise offemling
its laws, so neither can n-e or his property, in his,
native.soil„ be exempted from taxation Whenever,
either -the one or tire, ,ther can lib laid ['Old
The Tax,, however, Should be made to
.reach
the_uative in a greazer degree du.riog his reside ice.'
abroad : for if he withdraws his rents, his divi,
&lids, and interest, and expends them in foreign:
climes. .which would have benefited his country-
men and the Slate by being expended at home;
lie bhunlilreconlpence the State by-an additional
Tax on that :property, 'which .he. thus deprives
.• , • '
them the benefit of f_ntrtiepating'in.
The, foreigner triay.plJad„that the kingdom can'
have-no claim on him For Taxes oti that property',
‘vhich lie invvsts in the Funds, as it is a loan to
the State, to which nothin is due front him, arid
on which account he should, be. favoured' by an
exemption of the Tax.; but. it is his confidence in
.the security of_the State, or the certainty of_a
greater. profit, that induces him to place it there:,
and.a portio,l of it should .be exacted as a tribute
to the
_State •for the protection *of that which` he
entrusts to its care.
• , Whenever house or land owners expend such a
suan.ofpouey op their premises' as to entitle them
to an advance of,. rent and the Governiuent to it
greater revenue, it seems erroneous, impolitic;
and unjust, to. deprive theM of the benefit, by
taxing.them in any shape either with taxes,
are,tithes, 'until they have.repaid themselves their
expellees : Or how is it to be expected Without
such.forbearance„ta,en.conr9ge them, that they,
particularly if of ModeratelnKtime, will trouble
themselves much aciiit their improveMents.
they do their duty in` these respects as they ought,
their incornes are very various : still are they
razed every year to the same xtent, as though-
they were constantly alike.
The funded income that. is stationary and wit lc-
out any risk, is, in, my miod, preferableeo_an in-
come that arises from land. One-tenth. only, as
at present charged,. being deducted front the
stock-holder's dividendS„. leaves him clear nine-
tenths at his own dispotal..
The Tents of ,kends and houses are subject to
many. deductions Land Tax or Fee karm,
Chief,'Quit, and Ground Rents, as they May be
encumbered With. 2, Tithes,.Modus, and Easter
Does, payable to the incumbent or, lay-rector of
the parish. 3, House Tax, Window bitty, and
Property Tax, payable to the, State. 4, County,
Road, and Sewers Rates,
,payable to the respec-
tive claimants. 5, Parochial and Church Rates,
payable .to the overseers and chureh-wardens.
And, 6, Repairs and Insurances for the preserva-
tion of the property. . . •
Law and custoin hate established, that out
of those articles the Land Tax; fee farm, and'
other Tents, Property TaX, repairs, and' insur-
antes; arsecharges upon the landlord, and payable
out of the reni•he receives, and the other articles
enumerated are.ChargeS upbn the tenant. But by
7agreement, either party, may covenant to pay
*hole of
.those char.gcs except the
,Property Tax,
be_paitl-by the landlord but of his

rent:
';1 the te 14 atit.l9OV;llAD t 5 to.. ppaysatq,
.of tbbse
fixes M)cl Citiari;es, wllicii usuully fall' t-6.. the

landlord tó paY,.tbe renris'iesSent'd iu pfcipoitirni
so asp allows fpr.such,payments ; and Ow rent -
is increased, where:the _ landlord pays any of the
tenant's ctstomary Charges. .Likewtse, if the
lands are not tithe-free, the tenant pays mote
tent, and less rent if titheable.
The Legislatore charge with a ten per cent. dtity
the rent receivable by-the owners of houses and
lands, without strictly considering the covenants
by which the rent.may be increased or lessened;
hut with the greatest justice allow them to de-,
duct, lion% witomsoever they are payable, ten per •
rent. out of the liaml-Tax,, Fee Farm, Chief,
. and Ground. Lents; Interest, Anntsity,
Mortgage,
..and UNpenCe,.'or antund for
dr.:l one, with crltictl. any :real propi!rty• or its
• . ,
rent is, or 111 ty be.„,
• 'The 1.-Fouse ay; Window Duty, .tottnty;
'Road, and
.s:i'vvers'-itates, .r;ki-rilchial. and Church. •
Rates, Acpairs„t.titd Insurances,. iiiust by
(i
the tenant, or Inc 'vneri of -the'3liV4Se
()tit of ,its anqual proquce, like alt tlie'jagaVet:.fiarges:
T.,0; on these.un'avoithible iiiiYotaiS's'lidfitil be
,ottOived.,.for the senile reason
To -taxthe' pr;til re inn. ,Whiclt'thOse'tax.es '
and changes
.I)aidcfLt' nott6:atildw-tbetn, is
to tax the Taxes and chargt-s, otto tax the lai,tl-
lord, for W.hat. lie does.niit±receive.;
' That., net rent yylkieli only: is reeek.ed
'liy= the
landlord, after all Nose out-:goings arc defraied
either,.by, landlord o.t• tenant; which: the Statii and.
the public ejaYn,.and must nnavoidOly be h'iid;
is the .actijal ail bona fide 11iit that ought to be
assessed to the Property• Tax, in the'-like manner
as the holder 'cif,. Stock, thc.annuitant, the bond- '
holder, persons deriving incomes frOm salarrei,
professions, possessions abroad, merchants., ma-
nufkleturers,..tradesmeti, :and Mechanics at honie,
proprietors of tithes, tolls, mines, and quarrieS,
who, arc all taxed, ten pc). cent. on the actual sum
-they receive oil' all those accounts, and no. thin 4 if
they tail in the receipi.diany of them, •
To charge a land-holder (whether.a fartner;or
grazier, cow-keeper, hopplanter, fruit-gi•ower,
tor cyder or sale, gat doer anzl nurseryman; whose
pr(ajts fire so various), with a Tax on a principle
different from personsderiviug an- incintle from.
other sources, appears to be incompatible with
jutice, and inexplicable. • For-What profit be ac--
• itually derives front his :mode of cultivating the
he shoald be mitcle to. pay 10 per"eent. upon,
exactly as either persons pay ; autl indio other way.
To make hicnpay.less, is unfair. TO make him
pay 71 per cent. when he capnot., realize it,
and some,. years' losses, renders the Tax more.
oppreSsive upon him; thine- on any other•
scription,or people whateve-r.: :Hi's- situation is
exactly similar to that of a tradesman whose pro,
fits onlY arc intended TO be taxett,...,and it an act
of .injustice -to make it diffe'rent, Besides this,
from the extortion or lenity of the landlord iii
fixing the .rent, tlle., case of one'farmer may be
more -orless.severe than another. •
'lt most •b;-.;'very obvious frOm all that bas,•been
observed., that,. as long as the present deductidns:
from- real,property exist, which have been enti--"
nierated`," the -disadvantage most remain on the
side of- this Tand-i-)wners, who, on an average, do •
not;tealize :five tenths of- tlieir property; and,
w,i,thoht they are .allowed to set them off from the
bc it there *ere none of those--
tax 6 and charges upon it they cannot ke on a
par :with. the oWners..of funded and other. pro-
perty;) •Who clear nine:tenths
,of its annnal,:pro-.
duce. If they are not allowed to do. io,theirt,,
.tbe funded and .every other...species...of property
and profit shonlll,...with equal ropri.ety, be as-
sessed to the same taxes•and-charg-.A,
,and at the
same rite. • •
Tp examine these circumstances mare minutely, let it
lie stiP;msed that A:l4;7But 20001.-41 the Funds, that- - • •
l'Orn.:l.lnterest per annuip of , - - - klOO
Which I.),intt elfargcalile to the Property Tax at 10
per cent. only . •,
It yields him per annual clear ••- - - rjo
B. expends 20001. in Lamciii: Frotises; which 'does, or •• •
might prodoce-.11011 a Reut - 100
'But nein., incumbered with Land Tax, Rent, Charges,
"ether 'Governmes4t .Taxes, County and: Parochial
Rates, In.t eannotobtain a Rent of more than 4 per
cent. or - - - • •go
Which is liable to the Property Tax of - - - s

And out of the remaining - - - - 72
he has to Ray for Itevairs and Insarance, at least' - 12

Thereby reducing-.ldA nct Rent• to - . - -

So that "by purchasing. real, property, B cannot
pro( re -More- thay;lT:vo-thirds'return pmainioni
TTlWh'at' A can obtain, by laying: out,a like sum
in the Funds:
If the Stocks rise orfall, the value of land rises
or falls with it, so. that there cannot -be ibuch dif-
ference in the.results either way, The Funds are
always productive 'of a greater interest to the
Stockholder, than the same-capital will produce
rentlo .the land owner.. • .
Whether the' Capitalist embarks money in
real of :personal property, the Tax should always
be a,sesseil on the net profits only.- Why skonld
the purchaser of land—be taxed more than the
purchaser
,of stock?.
It Will readily-be admitted; that -it is easy to
Assess'. persons alike, having similar descriptions
Of -property; though there -may be some dissimi-
lariTy 111 eirennistances attending it.. Antli ap-
prehend, there will-be no great difficulty in equa-
11zing the Tax on persons possessiug, different
descriptions or, priiperty, whenever the attempt
shall be made ; for, as the principle Therein recom-
thended is to make every individual contribute to
the stipport of the State in proportion to his abi-
lities, it beedines necessary to tax every descrip-
tion of property exactly at the:same rate, that is,
their Profits only, let them be derived from what-
ever source they may, and -how• little or much
soever the trouble-may be, with which those Pro-
fits bare attended.
' To have proceeded so for hack in an erroneous
system,.althongly it might have escaped- the ob-
s:orvation ofthe multitude, or be deemed, that no
very bad consequences had ever-arisen from it, is
no excuse for allowing the same Modeo and me.a-
sttres to be pursued any longer.
..•It must now be sufficiently obvious.,.' that to do
justice-to persons of all ranks and property, a re-
vival of-the system is absolutely incumbent, upon
the Legislature to adopt-at this time, when a de-
preciation of the value of Property and its produce
is so evidently serious.: an attempt to effect it for
'the mutual relief of the public will be hialzly