The Sun.
London, England, 1848-05-01 00:00:00

BOYD V. BOYD.

The remainder of the morning was occupied with the
further arguments in this case, which came before his
Lordship upon appeal from the decision of the Vice-
Chancellor of England, who has reversed the decision
of ..the Master, allowing exception to an answer for
importance. The suit was an administration one, and
one of the defendants, Charles Barry Baldwin annexed
to his answer a schedule of documents amounting to 1,000
folios, and extending to upwards of 150 draft sheet.%
To the schedule the plaintiff excepted, on the ground of
its containing numerous repetitions, and entering too
much into detail, and the Master allowed the exceptions,
and the Vice-Chancellor reversed the decision; and for
that judgment the present appeal was brought.

(VICE-CHANCERY.—(THIS DAY.)
(Before the VICE CHANCELLOR of ENGLAND.)
ATORNEY-GENERAL U. WILSON.
The opening of this case by Mr. Bethel, which he
commenced on Saturday, was resumed to-day, and
occupied his Honour the whole morning. The ease, it
is expected, will last several days, and we refrain from
entering further into it until the arguments are in a
more advanced stage.

QUEEN'S BENCH.-(THIS DAY.)
(Sittings in Banco.)
LEWIS V. HANCE.

The LORD CHIEF JUSTICE gave judgment in this case.
It was an action which had been brought in the County
Court, to recover from an attorney a sum under 201.
On the trial judgment was given for the plaintiff, but the
defendant subsequently moved the Court in arrest of
judgment, on the ground that, being an attorney prac-
tising in the superior courts, he was exempt from the
jurisdiction of the County Court. Formerly a decision
to that effect was made by the full Court, in reference
to a plaint which had been issued out of the Court of
Requests against an attorney at law; and in the present
case the Court saw nothing in the Small Debts Act to
induce them to depart from that rule, and deprive the
defendant of his privilege of suing, or being sued, only
in a superior court.
The rule for arresting the judgment was therefore
made absolute.

JONES V. SOMMERS.
A similar ease, and was similarly disposed of.
CURLING V. YOUNG.

This was an action of debt, brought to recover the
amount of an attorney's► bill for opposing the metropo-
litan Commissioners of Sewers' Act. The plaintiff was
formerly the clerk of the Bermondsey Commissioners
of Sewers, and in that capacity he was entrusted
by the defendant to oppose the passing of the Act
already alluded to on behalf of his Board. Upon the
trial of the cause it was shown that the only means the
local commission had of providing themselves with funds
to discharge their liabilities was by levying rates upon
the parish ; but the plaintiff neglected to deliver his
bill of costs till two days after the powers of the Com-
missioners had expired, and under these circumstances,
the jury found for the defendant. Subsequently the
plaintiff moved for and obtained a rule nisi for a new
trial, but the Court now gave judgment, discharging the
rule.—Rule dismissed.

BAIL COURT.—(THIS DAY.)
(Sittings in Banco before Mr. Justice COLERIDGE.)
EI PARTE JUSTICES OF BUCKINGHAMSHIRE.
Mr. WELLS moved for a rule nisi, calling upon the
justices of Buckinghamshire to show cause why a writ
of certiorari should not issue to bring up the proceed.
ings in a bastardy case which they had defended. In
this case a women applied to the justices of Oxfordshire
to make an order in bastardy, but upon hearing the case
they unanimously dismissed it. The woman then went
into the adjoining county of Buckingham, and repeated
her application to the magistrates of Barlow, who made
an order under the Act. The present motion was made
in order that the question might be discussed and de.
tided by the Court, as.to whether the justices of Barlow
had not exceeded their powers and functions.—Rule nisi.

EXCHEQUER.—(THIS DAY.)
(Sittingkin Banco.)
ARNOLD V. RYAN.

This action was tried before Mr. Baron Alderson on
Thursday last, and a verdict found for the plaintiff for
50/. It was brought to recover compensation in damages
for alleged false imprisonment upon a charge of felony.
The plaintiff, a sheriff's officer, was left in possession of
the defendant's premises under a writ of fi. fa., for a
judgment debt of 131. 10s., but the day after taking pos-
session the defendant satisfied the execution by the pay-
ment of debt and costs. Shortly after the plaintiff left
the house three 5/. notes were missed; he was pursued,
and the notes, which were identified, were found upon
his person. The plaintiff was given into custody, and
committed by the magistrate for trial, but was acquitted,
and the action was brought to recover damages for the
alleged false imprisonment. The Learned Judge, at the
trial, told the jury that they could not find a verdict for
the plaintiff unless they were of opinion that both the
defendant and his wife, who were examined in support
of the charge, had committed wilful and deliberate per-
jury, and no evidence whatever had been produced that
such was the
,case, but the jury, nevertheless, found a
verdict for the plaintiff for the amount stated.
The COUla, upon the application of Mr. Sergeant
Wilkins this morning, granted a rule for a new
observing that it was extremely difficult to convince an
ignorant jury of the importance of a doubt.
Rule nisi granted.

uPpAi4TnEiCn.)::
in
cons°.
BANKRUPTCY.—(THIS DAY.)
The Court)Si. (Before
wj Us
s fullyijMrE. NCa
o'tStme nn ißdiesAds iNot
hnKiesi m o r
qwuoeunldeesuorfreinder its
shahviminslf
having
become
memorning,known
. first examination, in accordance with the fiat of bank-
ruptcy recently issued agaist him. and that
unMd.erJguolliheis
n
M. Jullien took his seat in the Court shortly before
eleven o'clock.
Mr. COLE, solicitor, of Tokenhouse.yard, said, today
had been named for the appointment of assignees in
this matter, and applied to tke Learned Commissioner
to postpone their election, on the ground that the in-
terests of the creditors would be materially advanced by
a short adjournment. Ho said he represented several
large creditors, all of whom entirely coincided in the
application be had made.
Mr'. Commissioner PANE inquired the grounds on
which he based his application?
Mr. COLE said an expectation had been held out that
the fiat might not unlikely be superseded by a composi-
tion. Li fact something like an offer had been made to
the creditors. The fiat had been issued at the instance
of the bankrupt himself. He bad chosen his own time
for doing so,after a great many meetings of creditors had
taken place, extending over a period of three months, in
order to ascertain if some settlement could not be come to.
The bankrupt came at last to this court for protection,
issuing a fiat against himself in order to enable him to
do so, after the whole of his proceeds had been swept
away, so that the creditors were now left to do the best
they could to obtain even a portion of their claims.
Mr. Commissioner FANK.—The whole of the proceeds
have been swept away ?
Mr. Cormoexipolfasointeed;etr ho hweatwawh whilst negotiations were
going on between M. Jullien and his creditors for the
ose t hkel neexnet no:i hns affairs, certain
cuss every
de r creditors i
goods tor res
as cameo claimsn
tforwardo beulpeovte
his estate. however, there
that upon a proper investigation of the bankrupt's
affairs by the creditors, that there would be much more
for them than ten shillings in the pound.
Mr. Commissioner PANE said, although the applicant
complained that delay had taken place, he was, never-
theless, desirous to protract the investigation which he
seemed anxious to bring about. He saw no reason why
they should not appoint assignees at once, because by
the aid of a supersedeas they might put an end to the
proceedings, as well after as before their appointment.
Mr. COLE—Undoubtedly; but the creditors think
that their interests will be better served by a short
adj ournment.
Air. CHAPPELL said on behalf of the bankrupt who
had beeen driven into the Gazette after every attempt
had been made to come to terms, he should oppose any
adjournment, and further he should not think of advising
him, now that he had come before thecourt, to supersede
the fiat.

Mr. au x (solicitor of Furuiral's Inn), stated that he

appeared for a creditor named Bielfield, and that he %Nis
in favour of an adjoirriement. He stated in support of
it, and in order to show that time was required tor in-
quiry, that M Jullien had disposed of his furniture in
Harley-street, to a Mr. Lewis, a brother of Mr. Charlei
Lewis, an attorney in Grosvenor-street, by a bill of
sale, and that it had been disposed 01; and that he
last summer disposed of his • business as a
music-serer, in Regent-street, to Messrs. Chappell, the
celebrated music-sellers, for something like 6,0001.
A portion of M. Jullien's share in the business had
been secured by bills which had been discounted, and
a preference given in respect of them to particular
creditors. An adjournment was therefore necessary in
order that time might be obtained for the creditors
to meet, and to select out of their number persons who
would scrupulously inquire into the whole of the trans-
actions, and who would remain in town to attend to the
business.
Mr. CHAPPELL explained the circumstances in con
nexion with the bill of sale referred to. The furniture
was seised in Febrtidry last by Mr. Lewis, in accordance
with a bill of sale which he possessed, and it was ap-
pointed to be sold to-morrow by public auction. The
business was sold on the 4th of January lust.
Mr. DALE inquired the terms.
Mr. CHAPPELL said 4,000/. was paid down, 1,800/.
was given in bills, afterwards 9001.,
making 6,700/. An
arrangement was made at the same time for contingent
payments, in consideration of future services, making
the entire purchase-monev from 8,000/. to 10,0001,
which was secured under a deed. The business was the
joint estate of Jullien and Barret. They in fact were the
vendors. An assignment had been made by both for the
benefit of their creditors.
Mr. Commissioner FatiE-LWhen was that assign-
ment?
Mr. CHAPPELL—About the time of the execution—on
the Ist of January last, and it had been advertised In
the usual way.
Mr. Commissioner FANS--Who were the trustees?
Mr. CHAPPELL replied Messrs. Chattel and Hart (as we
understood).
Mr. Commissioner FANE—IV by it looks as if Mr.
Jullien had parted with the whole of his property.
Mr. BENHAM said one important circumstance bad
not been stated. The contingencies referred to were
the payment of 900/. a-year for six years to Mr. Jullien,
out of which, he offered, on the sth of February, to pay
8001. a-year to the creditors.
Mr. Commissioner FANR—Why that would only leave
Mr. Jullien 100/. a-year for himself.
Mr. BENHAM replied, that it left him
at liberty to
follow his profession.
Mr. CHAPPELL said the arrangement was that Mr.
Jullien was to receive 1,500/. a-year altogether ; 7001.
a-year from Messrs. Beale and Chappell, and 8001. out
of his future savings.
Mr. COLE said, in the early part of the year the cre-
ditors consented to receive au assignment of the pro-
perty in Regent-street, but tha deed was not executed
till jthe meeting on the sth of Februray, when several
attended and signed it.
Mr. Commissioner PANE—What was the nature of
the arrangement ?
Mr. COLE said Mr. Lewis was to satisfy the exe-
cution, M. Jullien to pay 1,500/. a-year, and the furni-
ture at 56, Harley-street, to be assigned to the trustees.
Mr. Lewis had levied upon the furniture, which was ex-
tremely valuable, as the property of his brother. At the
meeting, on the sth of May, Mr. Lewis produced a writ,
which he said was issued by a Mr. Levy, adding, that he
did not know what to do with it. Afterwards the furni-
ture was swept away at his suit.
Mr. Commissioner FINE said the fault rested with the
creditors, who should have been no party to such a
proceeding. If all the commercial world chose to
traffic in such matters, they were alone to blame if they
suffered by it. The question, however, before him was
the propriety of an adjournment. It appeared that
several meetings had taken place at which certain par-
ties had obtained considerable advantages, and Mr.
Lewis
which washtellaid his
stated to be
hariduponthe property in Harley-
street,of
great value, all of
which had arisen from not bringing the matter into the
Bankruptcy Court at once.
Mr. CHAPPELL—No doubt of it. The bankrupt, at
my request, signed a statement of insolvency some time
ago.
Mr. Commissioner FANS—When?
Mr. CHAPPELL—At the time the execution was put
in. He was ready to declare himself a bankrupt at that
time.
Mr. STURGEON said he appeared on behalf of Madame
Dorus Gras, and on her behalf he assented to au ad-
journment.
Mr. JERWOOD, a solicitor, sought an adjournment for
a fortnight on behalf of a creditor who claimed 4,500
francs with interest.
After much discussion,
The Learned COMMISSIONER adjourned the choice of
assignees to the 15th of May, and M. Jullien left the
court with his solicitor and friends.

MARLBRO'-STREET—(THIS DAY)
Edward Onslow, a cab driver, was placed before Mr.
Hardwick, charged with assaulting Frederick Alford,
the waterman on the Feathers' rank, Oxford-street. He
was also charged with assaulting police-constable 150 C.
The complainant stated that last night, about twelve
o'clock, he saw the prisoner driving a cab without
wearing his badge. Witness told him that he wss acting
contrary to law, and rendered himEell liable to a penalty.
The prisoner made no reply, but in an instant jumped
off the cab, and struck witness a violent blow in the
face and knocked hits down. Witness called out " po-
lice," and a constable came to his aid and took the
prisoner into custody. On their way to the station the
prisoner broke from the constable, and struck witness
another blow in the face, which made the blood to flew
from his nose in torrents.

Police-constable 150 C said, last night he was on
duty near the Feathers Tavern, in Oxford-street, when
he heard the cry of " Police." He proceeded to the
spot and saw the complainant struggling with
the prisoner. Witness took him into custody, and
on their way to the station he broke away,
and struck complainant in the face. Witness
secured the prisoner again, when the prisoner lifted up
his fist and kicked him in the ribs. He subsequently
became so ♦iolent that it took four constables to convey
him to the station.

Air. HARDwIcs fined him 30s. for the assault on com-
plainant, and committed him to the House of Correction
for teu days for the assault ou the constable.

NATIONAL ASSEMBLY.
(THIS DAY.)
About thirty of the delegates from various parts of
the country, met this morning at nine o'clock, at the
Literary and Scientific Institution, John-street, Totten-
ham-court-road. The smallness of the number present
was stated to be owing to the opinion, which generally
prevailed throughout the country, that it was the in-
tention of the assembly to reduce the number originally
intended by ballot to forty-nine. Among those who
produced their credentials, were delegates from the
Tower Hamlets, Southern and Western Divisions of
London, Norwich, Sheffield, Staleybridge, Bury, Old-
ham, Bolton, Nottingham, Lynn, Halifax, Northampton,
Paisley, Dundee, Greenock, Bristol, Rochdale, Leeds,
Edinburgh, Manchester, &c.
In answer to a question put by one of the delegates,
Mr. CLARK said, that he had received a letter from Mr.
Mitchell, of Dublin, who informed him that he did not
think that he should be able to take his seat at the
M
National Assembly as the delegate for Rochdale.
Dixon was elected chairman of the Assembly,
On the motion of Mr. Macoorrati it was resolved
o and
Mr. Sherrin the secretary.
that the name of the assembly be " The National As-
sembly of Delegates, principally representing the work-
ing classes of England, Scotland, and Wales, elected at
public meetings duly convened, and by show of hands.
The object of the Assembly being to consider and dis-
MIS the grievances of the people, and to present memo-
rials to her Majesty canine.
Ministers, and call to hert'upon her to dismiss her
councils such men as will
remedy the national grievances, and enact the people's
charter as an effectual preventative against their re-
currence, and to adopt such other measures as may secure
such a desirable result."

It was next resolved that the admission of strangers ,
to the galleries should be upon the payment of one
penny for each day, and that each delegate should be
allowed to give two free orders of admission.
Considerable discussion took place upon a motion
brought forward by Mr. E. Jones, to the effect that the
absent delegates should be summoned forthwith to take
their seats to the National Assembly, they having re.
solved that the number originally named should be ad-
hered to.
Mr. KIDD thought it desirable before the 100 members
were called upon to assemble to know whether such an
assembly were a legal proceeding or not. It wmi
most important for this question to be decided; for his
plat he was not prepared to violate the law unieu
he thought that there was such a power behind the as-
sembly as would enable them to overcome the power
which would most certainly punish that violation of the
law. Ho would, therefore, move, 9-3 an amendment
" that it was desirable that a committee should be al,.
pointed to inquire into and report upon the legality of
the meeting."
against the amendment, Mr. Kidd withdrew it, and the
The opinion of the delegates being all but unanimous
original resolution was ultimately agreed to, arid
or-
cLiveirnagteMs ars. Msuaccha,
or-
dered to be printed and circulated throughout the
country.
Some discussion ensued upon the propriety of re-
rtthheythe Irish Con.
delegatecredentials
o t from
th at
Person s t •
e ting
forth that he was elected by that body.
Several of the delegates thought that it , involved
question of law, which might prove fatal IO the legality
of the assembly, which purported to be composed of de-
legates elected at a public meeting, and not b. 4 any or-
ganised body of men.
The credentials were subsequently returned to Al
as il
Macurthy, being requested to furnish proof of his r-
s having
been properly elected.
The committee adjourned its sittings at one o'clock.

eMarni- W.
AD. Christie,
heldof
the b yltehme
'Temple,
Th
TOUP-Nicolas is appointed her
APPOINTMENTS.----ep r—ovrti is to
the new red riband of the Order of the Thistle,
lisitaergmui.sr.offor Weymouth, ;
-3 appointed
quito Territory. Mr. J.
Agent and Consul-General of Great Britain in the Mos-
EBarulte. of
Briiannic Majesty's Consul at Mobile, State of Florida,
United States.—Observer.
S Logs or LIFE.
SHIPWRECKS AND --.OH Saturday
intelligence reached Lloyd's that a large quantity
of
wreck, several casks of wine, a ship's boat, bottom up-
wards, marked ~ Vestal, Newcastle, G. Eglintoun,
master," and the papers of the ship Spring, of castle, had been found washed ashore along the coast of
Norfolk. It is feared that these vessels hove been in
collision, and that they hoe fogudered with
their crews.

TO . THE SECNETAItY OF THE

BRADFORD REFORM ASSOCIATION.

Sir,—The effect of an income-tax on temporary
ineurn,,s, is a part of the subject where inquiry is much
wanted for the sake of union. A loud protest
raised upon this point, by classes peculiarly able to
give voice to any protest they may raise. But they
have not made it plain whether they object on the
ground of the income being temporary, or being the
result of ithmediate and present labour, or both. And
as nothing can be more fatal to the prospects of a
protest than putting it on the wrong ground instead of
the right, or mixing up the wrong and the right to-
gether, it will be useful to examine each by itself.
First then, where the objection to the tax is purely
that the income is temporary. Suppose, fur instance,
that a man becomes heir at once to an estate of 1001.
a year in land to him and his heirs for ever, and to
an annuity of 1001. a year to be paid to him for seven
years, or, which comes to the same thing, to be paid
to him for life, his age or other circumstances being
such that what he would get for it in the market if
he took it there, would be the present value of seven
years' income and no more. And then ask what will
he the effects of an income-tax of any particular
description, applied to these two incomes.
The first thing plain is, that one of these incomes,
if its value is estimated by what would at this mo-
ment be given in the market for the sake; of being
placed in the shoes of the present possessor, is worth
somewhere about 3,0001., and the other 6401. So
that if an income-tax of for -instance three per cent.
per annum should be luid by Act of Parliament on
incomes of 100,., to last seven years and no longer,
there would be taken from each of these properties
the same sum, or 211.; of which the
present value is
about 19/. ; though it is evident that one of the pro•
perties is worth nearly five times the other. Hence,
cgoezrally, the effect of such an application of an in-
-tax would be to make property in land pay
only about a fifth of what was levied from property of
equal final value lusting onlyseven years; and in
come other grievous disproportion in the case of other
terms, as may be calculated.
Here then is gross and furious injustice; tice foreseen, intentional, premeditated; the inj
us
palpable-
effort of an overbearing class possessing
great influ
-
ence in the Legislature, and determined to make
use
of it to pay no taxes they can throw on anybody
else.

But on examination the injustice demonstrated
rests on one point only,--that of the tax beingtem-
porary. Suppose it perpetual, and each of t
t
incomes will pay to the uttermost farthing in
two
g l
pro-
portion to its substantial worth. The fraud of
the
landowner consists in cutting off his after payments
Make the tax perpetual, and then his payments of 31:
a year for ever are precisely of the due value as com-
pared with those of the seven years' annuitant. For
proof, take them into the market, and one will sell for
90/. and the other for 191., being in the identical
proportion of 3,0001. to 6401., which were mentioned
as the total values.
Here then the unjustly interested have a dan-
gerous hold upon the want of information and of
union among the public. What a monstrous man
will he be—they console themselves with thinking—
who comes out to call for the perpetuity of the income.
tax 1 But possibly they deceive themselves. The
public has made greater strides before now, than
coming to an understanding that a temporary income-
tax is an intentional robbery on the holders of tern
porary incomes, and, after settling whether an income
tax is in itself a useful mode of levying taxes or not,
deciding as the first feature of its admissibility, that
nothing shall ever be proposed in the way of income-
tax but what the Legislature and the country in cold
blood intend to be perpetual.
This may be a large demand on the march of pub-
lic intellect, but it is not too much to expect in a
country whose good sense has exploded other fallacies
connected with commerce and revenue, which were
supported by as vigorous efforts of the interested
classes as the present. In fact those who watch such
things are aware, that public feeling to an extent not
generally known, is gathering about the point. A
good deal of resistance may be got up now, by crying
" What, vote for income-taxes being perpetual ?"
just as a few years ago might have been done by
crying, "What, vote for putting down British
industry ?" But both contain a worm of unsound-
ness ; and the public which has detected the one, will

detect the other.
Next, where the objection is that the income is the
result of immediate and present labour. Take then
the case of a leading physician in London, making his
12,0001. or 13,0001. ayear by a most laborious practice,
which on an estimate of the ♦alue of his life cannot

be expected to last above seven years. By an in-
come-tax limited to seven years there would be taken
from him nearly five times as much as from a landed

proprietor of the same annual income, in proportion
to the marketable value. But supposing this source
of injustice to be removed by the income-tax being
perpetual, does then any new claim arise out of the
income being the result of present labour ? Or, to
put it in another light, suppose the fact to be (which
is not impossible) that this physician is always suc•
ceeded by an heir making the same income by the
medical profession ; is this medical family in perpetual
possession of 13,0001. a year to be untaxed, or to be
taxed less than a family possessed of landed property
to the same amount, on the ground of the income's
being the result of perpetual and continuous labour ?
There can be little doubt of a widely-spread incli-
nation to admit, that a case like this, where there is

present labour, ought to be, if anything, favourably
treated. But there may be strong doubts of the
practicability of reducing this inclination to action by
the consent of law. All property honestly come by,
must have been the result of labour at some time ;
and it is not sufficiently apparent to give the prospect
of general agreement, why any marked advantage
;should be given to a family enjoying 13,0001. a year
theough the labour of some of its members now, over
anoti‘er family enjoying the same income through the
labour of some of its members in years that are
gone by..
But the. advocates for making the difference will
say, that this is net the instance on which they will
rest their case. The man who makes the income by
his labour, shall be poor. And this points to their
real objection, which is that the income is small; or
at all events that its smallness forms an essential in-
gredient in its title to favour.
Take then the case of a man with a family, whose
life shall be worth seven years' purchase, and who
shall be making one or two hundred a year by his
trade. There is no doubt that this man's means of pro-
viding for his family are small. In fact be will
hardly attempt it, in any manner but that of trying
to give his children the means of living in their turn,
by the same incessant course of industry that him-
self did. He is a poor man, there is no denying it ;
but if there can be discovered an equitable scale of
taxation for poor men, has he a claim for being put into
a more favourable class than other men of equal poverty,
on the ground that he is poor with hard labour ?
There is no doubt of the general sympathy due to
poverty ; nor of the general consent of honest men
that the poor, if taxed at all, should be taxed lightly,
and above all things that their frail life-properties
should not be taxed five or six times as much as the
property of an ow ner of land through the trick of
temporary income-taxes. But supposing all this
satisfactorily arranged, does any new and substan-
tiable claim arise out of his being a labourer ? Sup-
pose his widow and sickly children living after him
on a minute pittance, and unable to labour;—are they
any less the objects of forbearance than himself'?
_ In all this, the purpose is, to try to induce the suf-
ferers to make their attack upon the right points and
not upon the wrong ; or if the expression is held more
correct, upon the points where they are strong and
not upon those where, though not altogether deficient
in reason, they are comparatively weak. And the
points of might are, first, that the
poor neither at the
gates of Paris nor anywhere else, will be taxed at ten
or twenty times the rate of the rich on the commo-
dities they consume, without at all events seeing the
rich proportionately surcharged somewhere else. And
secondly, that the 0%.14.-4h of life-properties, which to
a greater or less degree includes all the industrious
classes, will not see the landowners walk
out of the payment of their share of taxes
through the trick of temporary income-taxes.
As fast as they come to the knowledge, they will
demand that no income-tax shall be proposed but
what shall catch the holders on long leases as well as
on short, and that furthermore the scale shall be so
arranged as to give the poorian allowance,—what sol-
diers call an overslaugh,—for what of inequality it
may be impossible to prevent in the taxes on con-
sumption. Other things there might be, if a man had
nothing to do but say to taxes " Go and he goeth,
and come and he cometh." But as the case stands,
the move should be made upon the great and gross
features of the existing injustice, trusting to further
nicety from practice.
If then there are reasons for thinking that an
income-tax offers the means of making the pressure
fall in due proportion on the rich, and that its hard-
ship upon temporary incomes arises mainly out of the
perpetual incomes being allowed to escape from pay-
ing their just share, the conclusion pointed to is that
an income-tax instead of being a tax for war, is a tax
for peace; that instead of being fortuitously imposed
in moments of alarm, when everybody is too much
frightened to look after the evasion of the richer classes
or the owners of perpetual incomes, it should be a
piece de resistance or principal provision, arranged in
hours of quiet and of calm ; and that the contrary
proceeding is only playing into the hands of the
interested, who will always be ready to raise an
out-
cry against the perpetuity of a tax whicht
is ! to create
plain that
an equitable pressure on themselves. It
to refuse joining in such an outcry, will require a
large portion of both intelligence and self command
in the other classes ; but it is all coming.
worth noting, is that
A point about an income-tax
the sacrifices attendant on,
the eclaration or inspec-
tion of income, are not increased by raising an in-

creased portion of the revenue in this manner through
an auginen'ation of the rate. Thin therefore, if ar
in ome-tax exists at ad, acts a- a kind of premion:
upon doing the most in that way, instead of the least.
There is still another subject connected with th,
adjustment of taxation ; and that is, the assertion that
taxes do not ultimately fall on those who pay them.
Now this is true to the extent of saying that taxes do
not all tall on the classes which pay theca,—meaning;
by all, the whole of each tax. And it is false to the
extent to which it is intended to metm, that of taxes
none but the just part will fall upon the paying classes.
The fact will be between both ;—that is to say, a portion
of an unjust tax will be recovered by the paying
classes, and a portion will not. I will take leave to
illustrate, by the petition of your solicitors against the
duty on their certificates. The snswer of a thought-
less respondent will be, that they will recover from
their clients. But they will not recover from their
clients, or at all events not all. Suppose the fact is
they recover half; and they will still have cause for
complaint. So when a duty, for instance on beer, is
laid on the working classes, it may be true that they
do not in the end pay the whole. It may be that
they in the end recover half, by raising wages on
their employers. But it will still be true that they
pay the other half. The question therefore will arise,
whether this half is ju-t, or is accompanied with other
taxes equalising the burthen en the rich.
If this is not so, why do the rkh hesitate to take
all taxes off the working classes i Would it not all
be made right by the fall of wages which would
ensue ? But the rich know better than this. They
know that when you squeeze a man, you always get
something out of him, though there may be sotne•
thing he may contrive to throw on some one else
And for this it is, that no man should be content till
he has secured the most exact adjustment of taxa-
tion which he can.

I take the opportunity of adding, that to lay what
has been named a second story of income tax, con •
sisting of an additional 3 per cent. on the excess of
every man's income above 6001. per annum, would
cover the relieving every man from the present 3 per
cent. on the first 1501. of his income, and leave a sur-
plus of 67,0001., of which, after deducting the new
expenses of collection, the residue would be applic-
ible to removing some of the taxes which fall unfairly
on consumption. And it would be only on incomes
of 2,2.50/. a year and upwards, that the tax would
amount to the 5 per cent. it was proposed to lay on
small incomes as well as great. The grounds of cal-
culation are taken from the valuable Return relative
t
oProperty and Income-tax called for by Mr.
Moffatt, and ordered by the House of Commons to be
printed 23d July, 1847.
I am,
London,
,yi‘oluaryo,,bel,dliBT
e4nBt.servant,
Blackheath,
T. PERRONET HOMPSON.

EXHIBITION OF THE SOCIETY
OF PAINTERS IN WATER COLOURS.
On Saturday we
of the
the private exhibition
(the forty-fourth)
the collection of this artistic
association. With all
respect for the abilities of
nivatn regard
eg ofa r
distinguished members, we cannot
b
e
more
n t
di its
the prree
sof its predecessors . Thxehibltion as infericr to many
been produced with too mpictures appear to have
quently with too much carelessnersaPidit.Y, and conse-
instance, which we will partieulariszioexcepting in one
No. 120. " Storm on the Coast of "u", with a
view of Ben More in the distance,
taken from near
the Isle of Staffa," by Copley Fielding, is
n
most meritorious productions in the collectiOon7 ofTthhe
e
deep sullen roll of the waves, the gloom of the sky,
the ghastly flashing up of the spray against the rocks
:
are all admirable.
Copley l ielding would have re-
vealed his artistic genius if he had never produced
anything but this solitary picture.
146. " Interior of a highland Larder—
' Weighing the Stag," by Frederick Taylor.
For breadth and richness of colouring we
have seldom seen anything to surpass this
production. The figures are animated and cha-
racteristic, and the costumes and details are deli-
neated with the bold and dashing hand of a man con
fident of his powers.
151. " The Minstrel in Danger," by George Cat-
termole.—A mere sketch, pervaded by a sort of dirty
neutral tint—and yet a poem in a glance. The
scarf fluttering from the lattice—the minstrel uncon-
sciously thrumming his guitar on the margin of the
moat—the half-concealed head of the warder on the
battlements, and the sly cocking of the arquebus
over the parapet—the narrative is told in an instant.
171. " Gipsy Pastime," by 0. Oakley.—A delight-
ful archness and roguery in the face of the younger
gipsy as she plays her cards on the knees of her com-
panion. Accurate, however, as the dress may be,
the women are too much of dowdier to be exceedingly
fascinating.

193. "A Pilgrim at Clanmacnoise approaching
the Altar-site," by Alfred Fripp. Bold in design and
harmonious in colouring but uncouth and repulsive
in the expression of the old pilgrim's face—it •is not
difficult to see at once that a skilful brush has laboured
upon an ungrateful subject.
201. " Interior of a Gallery of Paintings, contain-
ing some of the finest specimens of the Italian, Vene
tian, Dutch, and Flemish schools," by J. Stephanoff.
—A curiosity—and a gorgeous curiosity, too, in its
general effect.

- 217. " Mercury driving away the Cattle of Ad-
means," by S. Palmer.—As an illustration to the
superb translation of Shelley thi. is more than beautiful
—it is admirably poetic. The lustre of the golden
orb of Hyperion sloping up from the horizon, and
darting between the boles of the umbrageous trees
dazzles the eye with its splendour. Everything—
the very air—beams and breathes of Attica.
331. " Scene from the Story of Sintram," byGeorge
Cattermole.—To our thinking, this is the very gem of
the whole collection. It is exqnisite in that aspect of
romance with which George Cattermole can endow
any one of his pictorial effusions. The old Baron,
seated at the table in solitary magnificence,
surrounded by the goblin suits of armour belonging
to many generations of his ancestry, is the very in-
carnation of a feudal lord distraught by a sombre and
eccentric disposition. The whole picture—which is
small—glitters with the bodiless mail of the dead
knights, and throws into still more profound shade
the darker recesses of the apartment.
252. " Grapes and Peaches," by W. Hunt.—
We particularise this little fruit piece at random,
not because it is the best, but because it is
one of the best of the numerous productions
of our facetious and industrious Hunt. Nos. 268,
245, 246, 276, 278, 285, 286, 289, 295, 296, &c. &c.,
no matter whether they are a bunch of primroses, a
bird's nest with eggs, a stalk of roses, a boy (the boy,
rather, for Hunt paints only one,) blowing a soap
and water bubble, or cooling his bread and milk—
are all capital. W. Hunt has surpassed all competitors
this year by the number and variety of his pictures,
and by the real talent they evince in a particular,
though of course subordinate branch of the art.

Best of all, howeTer, in the whole collection were,
to us, the " Storm on the Coast of Mull," by Copley
Fielding, and the " Scene from the Story of
Sintram," by George Catterinole, already mentioned.
The room was densely crowded, and among
the amateurs and patrons of the fine arts present
were :—Prince de Castelcicala, Duke and Duchess of
Northumberland, Duke and Duchess of Sutherland,
Earl of St. Germans, Dowager. Countess of Essex,
Bishops of London and Winchester, Lord Colborne,
Lord and Lady Charles Townsend, General Sir
Willoughby and Lady Gordon, General Sir William
and Lady Hurries, Miss Burdett Coutts, Colonel
Sibthorp, many members of the Royal Academy,
Messrs. Rogers, Ruskin, Dickens, &c.