The Sun.
London, England, 1847-06-09 00:00:00

marriages, again, were altogether a purely dynastic
manoeuvre, essentially anti-national, and reflecting
most discreditably on the French character, so far as
the same could be affected by the proceedings of a
subtle and faithless SOVEREIGN, his servile Ministers,
and of a corrupted and enslaved Legislature. Yet, had
the French people enjoyed a franchise commensurate
with their population and enlightenment, such as we
enjoy in this country, and had the number of place-
men in the popular branch of the Legislature been
less, the selfish caprice that produced the Fortification
Bill would never have been gratified, and the sel-
fish intrigue that prompted the Montpensier nuptials
would never have been accomplished.
EMILE DE GIRARDIN, Member of the Chamber
of Deputies, and editor of La Presse, recently alleged
in his journal that promises of peerages had been sold
by the Government. The Chamber of Peers, con-
ceiving that this reflected upon their body, deter-
mined to inquire into the matter, and requested leave
of the Chamber of Deputies to summon to their bar
and examine M. EMILE DE GIRARDIN. A Commis-
sion has been appointed to consider of the demand
made by the Peers. The Ministers are said to be
favourable to it. The probability, therefore, is
that the demand will be complied with.
Were such a question to be raised in this country,
cateris paribus, the House of Commons would deal
summarily enough with the demand. They would
have too much regard to their constitutional privileges
to suffer one of their Members to appear at the bar of
the House of Peers to be examined for any such a
purpose. They would see, moreover, at a glance,
that the dignity of the Peers was not in the least
affected by what had been published, but solely the
integrity of the Ministry. The charge is not that
any peerage has been corruptly obtained, but that
one had been promised upon a corrupt
condition, and that though the condition
had been fulfilled, the promise remained
unredeemed. All, however, that we desire is
that the truth should come out. If the French com-
mit serious constitutional blunders in their mode of
eliciting it they must hereafter remedy them as best
they can. Meanwhile, M, Exfue DE GIRARDIN
has spoken himself in the bureau :—" I maintain the
strict exactitude of my allegations in the Presse. I
said what I meant, and I meant what I said. The
Ministry may deny the fact, but between my affirma-
tion and their denial the Chamber and the country
will decide. I have no fear as to the result. I cer-
tainly shall not give way. I shall defend my asser-
tion, not only in the Chamber to which I be-
long, but in the Chamber of Peers." A
man would scarcely assume this bold and
unflinching tone without feeling certain of substan-
tiating his charge. Should he succeed in establish-
ing his accusation, he may render great service to
his country, by opening the eyes of the people to the
detestable system which is kept in play to corrupt
that Legislature, which ought to be preserved un-
tainted and independent, to prevent a designing
monarch from encroaching with impunity upon the
liberties of France.

If the ways and means by which the national
Exchequer was to be replenished, and funds providei
for the payment of the interest of our debt, and for
the general expenditure of the country, were now to
be decided on, we doubt not that a very different
mode would be adopted from that at present in use.
We have pointed out the gross acd palpable injustice
of taxing the industry of the people for the payment
of that debt, of wringing from the hard earnings of
those who received no property of any description from
their fathers, who must earn their daily bread by the
sweat of their brow, the 28,000,0001. sterling per annum
required for the satisfaction of the claims of the public
creditor, by reason of the extravagance or the impro-
vidence of our ancestors. But the impolicy of the
indirect system of the taxation is scarcely less
apparent than its injustice, and forms another
most powerful, if not insuperable, objection to its
adoption, at least to anything like the present extent.
During the past year nearly 45 millions sterling
were levied in this manner, while nearly five and a
half millions were raised by the income-tax—a consi-
derable portion of which fell, however, on the labourer,
and rather more than 4,250,000/. sterling by the land
ctrl..ancloneari 4 ave.: r•Mof itprna by which this vast
amount was made up consisted of the Customs,
which produced more than 21 millions ; the Excise,
which produced nearly fourteen millions ; and
Stamps, which produced nearly seven million six
hundred and fifty thousand pounds. It will, on in-
vestigation, be found that a much larger sum is levied
from the people by each of these latter methods than
finds its way into the national Exchequer; that the
cost of levying it is far greater in proportion
than by the more direct mode. The charge
of collecting the income-tax, as it is at present consti-
tuted, amounts to something less than 3 1-3 per cent.,
while of the Customs it is nearly 5 6-10, and of the
Excise more than 6 per cent. Here, then, is an im-
mediate benefit to the amount of between 2 and 3
per cent. in favour of the direct system, but that is
little in proportion to the less apparent, but not less
certain, charges that are occasioned thereby ;
for instance, the Customs duties, increased
by about 1,200,000/. for the cost of collec-
tion, are levied, in the first instance, from
the importing merchants ; they, of course, require
a profit on the sums thus advanced, as well as on
those laid out in the original purchase of the goods,
freight, and other necessary charges ; this may at
the most moderate rate be estimated at 10 per cent.
We, therefore, find at once that for the twenty-one
millions net profit there is to be added 1,200,0001. for
expense of collection, and 2,220,0001. for profit to the
importer on his outlay. We have, therefore, over
3,400,0001. sterling levied from the public on the
Customs alone which does not find its way
into the Exchequer, while by the direct mode
the collection of a similar amount, even at the
present per centage, would be less than 7C0,000/.—
in other words, there is more than 2,700,0001. added
to the public burdens on that item alone.
Even this, large as it is, by no means exhibits the full
amount of the loss. The profits of the wholesale ven-
dors, who purchase from the importers, andof the seve-
ral retailers by whom the various commodities are dis-
tributed to the consumer, must also be taken into
account; and if we followed each article from
its arrival in this country until it is eventually made
use of, we are satisfied that it would be found that its
ultimate price was enhanced not less than from 40 to
50 per cent. on the Customs duties ; in other words,
that thirty millions sterling is raised from the public
to provide the twenty-one millions that is applicable
to the public service. The Excise system is even
still more objectionable. It is not only that the
manufacturer charges a profit on the amount of
taxation that he has to pay, and that the different
vendors arid retailers require a similar profit
on their respective outlays, but the original cost of
production is greatly enhanced by reason of the re-
strictions imposed by the Excise regulations, which
impede and retard improvements, and practically oc-
casion, in too many instances, gigantic monopolies.
From various causes, therefore, it is not too much to
say that the Excise duties cost the consumer fully
50 per cent., or, in other words, 7,000,0001. more
than goes to the Treasury. By direct taxation, the
collection of the 35 millions would not cost more than
one million, whereas, by the present plan, it costs fully
sixteen millions sterling, or, in other words, there is
an unnecessary increase of the national burdens of
more than fifteen millions, in addition; to the other
mischievous results that flow from the system, which
are no less injurious to the public morals than to the
national welfare and prosperity.