The Sun.
London, England, 1848-03-02 00:00:00

most striking qualities, and the frequent exercise of
acts of " Roman " chivalry and devotion. Her
peasant tale has then the great merit of being truth-
ful, and the equal attraction, to novel readers at
least, of relating to a theme as yet fresh and un-
hacknied. As regards the subject of the tale
itself, we must confess that, at first, we
viewed it with little satisfaction. When we found
that the chief interest of the plot turned upon its
hero's affection for the sister of his wife, we were in-
clined to forget all the attractions of its style and
sentiments, and condemn a work which related to a
theme so repugnant to our tastes and feelings. But
after concluding the last volume (although we still
find fault with the authoress for choosing such a sub-
ject for her story) we must own that our disagreeable
anticipations were far from being realised. The
general tenor of the work is not only strictly moral,
but most ennobling. The character of Gunnor, the
peasant hero, is one which could only find a parallel
among the most virtuous of heroes, and most heroic
of martyrs, while Ellin, the sister of his wife, and the
object of his unhappy lore, seems to be a combination
of all that is most holy and enthusiastic in the saint,
and all that is most tender and devoted in the woman.
Some of her feelings and actions are most heartily and
naturally pourtrayed. In the closing scene, for example,
where she learns that Gunnor, her lover, has committed
a crime for which another is condemned to die, and
she—she who loves him—moved by the very strength
of her affection, loving his eternal better than his
earthly welfare, bids him go and die in that other's
stead ; but yet, when he obeys and leaves her, all the
woman revives in her heart—she calls vainly upon
him to return, and gives way to the most terrible
The whole narrative is full of interest, and the
character of Ellin is delicately and beautifully pour-
trayed. Madame Knorring will, without doubt, be-
come a favourite with English readers. Her very
felicitous translation of this beautiful work, and
introduction of this gifted authoress, adds to the many
obligations which have been conferred on the reading
public by Mrs. Howitt.

DUTY OF THE ARISTOCRACY.

" He ruleth in the heavens above, and among the in-
habitants of the earth beneath."

TO THE EDITOR OF THE SUN.
Srn,—These are not moments to occupy your
pages with unnecessary words. 'Tis one great idea
alone that I want to inscribe. All are struck with
the fact that the late great events in Italy, Switzer-
land, Naples, France, have been marvellously accom-
plished by an almost unseen hand ; that all human,
natural, intermediate causes are lost in the gigantic,
instantaneous, omnipotent results ; and that the whole
has been one great moral advance. What voice then
has gone out throughout the world ; and what
does it proclaim ? That the time is come, whether men
like it or not, that whatever is not based on MORAL
JUSTICE will be swept away. That no schemes of
legislation can prolong it when Heaven has doomed
it ; that not even the roar of cannon can drown the
whisper of truth. That "every man's work shall be
be tried of what sort it is," and the wood, hay, and
stubble of nations shall be cast into the fire. That
the time is come when political expediency, diplomatic
proprieties, State justice, statute right, and the
morality of nececessity and convenience will deceive
men no longer, or, if they deceive men, will no longer
be tolerated by God. What lesson then ought our
legislators and aristocracy to learn ? Shall the ark
be delayed when the rain is already descending ?
Pray, Mr. Editor, apply the above idea in your own
more able manner.-1 am Sir, yours,
Cheltenham, March 1, 1845. DALETH.

THE INCOME-TAX.
TO THE EDITOR OF THE SUN.

SlR,—The great injustice of the income-tax will, I
hope, be considered sufficient apology for troubling
you with the following statement of the operation of

,he law as it affects me:—

have for many years held an appointment as chie
clerk in a public establishment. My income is 2501.
per annum, out of which sum I have six children of
my own to maintain, educate, and provide for, in
addition to which I have three orphan relatives, left
in a state of destitution, who look to me for succour
and partial support, and who, when houseless and
friendless, found an asylum under my roof, and still
continue to be a heavy charge upon my income.
When the income-tax was first imposed I felt it to
be a heavy burden, requiring the greatest economy to
meet, but relying on Sir Robert Peel's statement that
it was for three years only, I did not complain. It
was re-imposed for three years more, yet it was borne
in silence ; but now that it is proposed to perpetuate
the tax and increase the amount, I am constrained to
pour forth the voice of complaint and discontent.
The annually increasing cost of educating my
children so greatly diminishes my resources, that I
have but little left for other purposes ; yet the Prime
Minister of England stands forth prepared (if Par-
liament will allow) to charge me 121. 10s. per annum
asa tax upon my income, whereas the self-same
Minister, when on the Opposition benches, declared in
Parliament that the income-tax ought not to be
exacted from income derived from industry, and that
real:estate ought:no longer to be exempt from pay-
ment of its proper share of legacy and probate duty.
In common with the class to which I belong, I am
firmly attached to the Throne and Constitution, and
am williag cheerfully to pay my fair proportion of the
required revenue; but I cannot feel that that law is
just which charges upon my industry the same sum
per cent. as upon land or accumulated property.
Should the proposition pass into law (which God
forbid !} it will place me in a position the most pain..
ful to be conceived. I have a policy/of assurance on
my life, upon which I have for several years paid
211. 10s. per annum, to secure for my family 1,0001.
at my death. I have also an orphan girl dependent
entirely upon me, a relative whom I once knew pos-
sessed of parents and a happy home, but now
bereaved and forlorn, but dear to me—yes,
most dear to me, because she is forlorn.
If the tax collector, armed with the authority of law,
shall demand of me annually the payment of 12/. 10s.
as the tax upon my income, what can I do, to what
resource can I fly ? Am I to allow one or more of
my children to go uneducated, my policy of assur-
ance to be forfeited, or what is more painful still, am
I to thrust forth from my house a poor orphan girl, to
be a wretched outcast or become a pauper in a union-
house ? Away, away, with the idea. The orphan
girl shall still find a friend, she shall still share my
home ; and my children, so far as I can secure it,
shall be educated : but what must become of my
policy of assurance, the only provision for my dear
wife and children I have it in my power to make ?
Sad thought, painful indeed the alternative, the
policy must be forfeited.
Should this statement meet the eye of any Member
of Parliament, let him endeavour to realise my posi-
tion, let him imagine what my feelings must be when
I look upon my family, and reflect that at my death—
it may be even before another year shall have passed
away—my wife may be a widow, my children
fatherless, without a penny in the world, dependent
upon the :cold hand of charity—when but for the
passing into law of a measure, admitted by its
propounders to be most unjust, my widow would
have become possessed of a thousand pounds, and
my family been preserved from poverty and
pauperism. Let it not be said that mine is an isolated
case—the exception and not the rule. Look, I say, to
all classes of professional men, and you will find the
sum exacted as the tax upon their income must in
almost every case render them unable to make ade-
quate provision for their families at their death.
I trust these observations may be read by some of
the many honest and good men having seats in Par-
liament ; if so, let me entreat, supplicate, implore
them to use every effort to reject the measure, which
must, from its glaring injustice, cause great dis-
content, and array class against class. It may be
necessary to increase the army, navy, and ordnance;
it may also be necessary to erect fortifications on our
coast ; but I humbly submit that nothing is more
necessary, more important, more conducive__ to the
peace and well-being of the empire, than that the
Parliament should enact [righteous and just laws,
that shall command the respect and willing obedience
of the people.
I am, Sir, your obedient servant,
W. W. W.
Southampton, Feb. 24, 1848.

TO THE EDITOR OF THE SUN.
Sin,—Seeing:the:interest you have taken in the op•
position
to the Government plan of increasing the
income-tax, and having given us daily information
of the general feeling of the country, I beg to ac-
g: -
ua,it you with the sentiments evinced in this bo-
rough on the subject.
As soon as the daily press furnished us with !the
budget of Lord John Russell, nothing could exceed
the universal disgust, indignation, and astonishment
which it excited from persons of every shade of po-
litics, but more particularly from those who were
well disposed to the present Administration, believing
as they now do that he has deceived and betrayed
them.
Accordingly, a public meeting of the inhabitants
was convened on Friday evening last, and a nume-
rous attendance took place, when a petition against
the measure was resolved on, which, in the course of
the same evening and a part of the next day, received
the signatures of the principal inhabitants. It was
then forwarded to the Honourable Colonel Boyle,
Member for the borough, for presentation.—I remain,

Sir, yours faithfully,
A CONSTANT READER.
From, Feb. 26, 1848.

GLASGOW COTTON MARKET.—In the early part
of the week, on account of the slightness of the demand,
it was necessary to reduce prices about id. per lb., and
since, even at the reduction, the business done has been
very unsatisfactory ,-scotch Reorrners Gazette.